The following statutory instruments were made on 11 November in order to effect the new double tax convention signed between the UK and these countries; but have not yet entered into force:
· The International Tax Enforcement (Brazil) Order, SI 2015/1887 (for the agreement signed 28 September 2012);
· The Double Taxation Relief and International Tax Enforcement (Algeria) Order, SI 2015/1888 (new agreement signed 18 February 2015);
· The Double Taxation Relief and International Tax Enforcement (Croatia) Order, SI 2015/1889 (new agreement signed 15 January 2015);
· The Double Taxation Relief and International Tax Enforcement (Bulgaria) Order, SI 2015/1890 (new agreement signed 26 March 2015);
· The Double Taxation Relief and International Tax Enforcement (Sweden) Order, SI 2015/1891 (new agreement signed 26 March 2015); and
· The Double Taxation Relief and International Tax Enforcement (Senegal) Order, SI 2015/1892 (new agreement signed 26 February 2015).
In addition, The Films Co-Production Agreements (Amendment) Order, SI 2015/1886, came into force on 12 November 2015 to add Brazil to the list of co-production agreements between the UK and other countries under which films may qualify as British films for the purposes of the Films Act 1985 and, in turn, for UK film tax relief. The agreement with Brazil was made in September 2012.
The following statutory instruments were made on 11 November in order to effect the new double tax convention signed between the UK and these countries; but have not yet entered into force:
· The International Tax Enforcement (Brazil) Order, SI 2015/1887 (for the agreement signed 28 September 2012);
· The Double Taxation Relief and International Tax Enforcement (Algeria) Order, SI 2015/1888 (new agreement signed 18 February 2015);
· The Double Taxation Relief and International Tax Enforcement (Croatia) Order, SI 2015/1889 (new agreement signed 15 January 2015);
· The Double Taxation Relief and International Tax Enforcement (Bulgaria) Order, SI 2015/1890 (new agreement signed 26 March 2015);
· The Double Taxation Relief and International Tax Enforcement (Sweden) Order, SI 2015/1891 (new agreement signed 26 March 2015); and
· The Double Taxation Relief and International Tax Enforcement (Senegal) Order, SI 2015/1892 (new agreement signed 26 February 2015).
In addition, The Films Co-Production Agreements (Amendment) Order, SI 2015/1886, came into force on 12 November 2015 to add Brazil to the list of co-production agreements between the UK and other countries under which films may qualify as British films for the purposes of the Films Act 1985 and, in turn, for UK film tax relief. The agreement with Brazil was made in September 2012.
