OT41535 | Taxation of Non-Residents under Section 1313 CTA 2009: Double Taxation Agreements - Table

Double Taxation Agreements:

Definition of United Kingdom in Treaties and Offshore Activities Articles

Restricted Treaty

Antigua & Barbuda

Belarus (for CT to 31/12/2018) (The terms of the 1985 USSR DTA continue to apply to 31/12/2018)

Belize

Brunei

Greece

Grenada

Guernsey (for CT to 31/03/2016)

India

Israel

Jersey (for CT to 31/03/2016)

Kiribati

Malawi

Montserrat

Myanmar (Burma)

Namibia

St Kitts & Nevis

Sierra Leone

Solomon Islands

Tuvalu

Extended Treaty

Albania

Algeria (for CT from 1 April 2017)

Argentina

Australia

Austria

Azerbaijan

Bahrain

Bangladesh

Barbados

Belarus (for CT from 01/01/2019)

Bolivia

Bosnia-Herzegovina (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)

Botswana

British Virgin Islands

Bulgaria

Cayman Islands

Chile

China

Colombia

Croatia

Cyprus

Czech Republic

Egypt

Estonia

Ethiopia

Fiji

Gambia

Georgia

Ghana

Guyana

Hong Kong

Hungary

Iceland

Indonesia

Ivory Coast

Jamaica

Japan

Jordan

Kazakhstan

Kenya

Kosovo

Kuwait

Kyrgyzstan

Latvia

Lesotho

Libya

Liechtenstein

Lithuania

Luxembourg

Macedonia (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)

Malaysia

Malta

Mauritius

Mexico

Moldovia

Mongolia

Montenegro (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)

Morocco

Nigeria

Oman

Pakistan

Panama

Papua New Guinea

Philippines

Poland

Portugal

Qatar

Romania

Russian Federation

Saudi Arabia

Senegal

Serbia (The UK's convention with Former Socialist Federal Republic of Yugoslavia is to be regarded as in force between the UK and former Yugoslavia states marked until a new DATA with that territory is agreed.)

Singapore

Slovak Republic (Slovakia)

Slovenia

South Africa

South Korea

Spain

Sri Lanka

Sudan

Swaziland

Switzerland

Tajikistan (for CT from 01/04/2015)

Thailand

Trinidad &Tobago

Tunisia

Turkey

Turkmenistan (for CT from 01/04/2017)

Uganda

Ukraine

United Arab Emirates (for CT from 01/01/2017)

Uruguay (for CT from 01/01/2017)

Uzbekistan

Venezuela

Vietnam

Zambia

Zimbabwe

Offshore Activities Article

Belgium

Canada

Denmark

Falkland Islands

Faroes

Finland

France

Germany

Guernsey (for CT from 01/04/2016)

Ireland (Republic of)

Isle of Man

Italy

Jersey (for CT from 01/04/2016)

Netherlands

New Zealand

Norway

Sweden

USA