Two orders have been made that bring into effect the following protocols:
The Double Taxation Relief and International Tax Enforcement (Israel) Order, SI 2019/1111, brings into effect the protocol signed in January 2019 amending the 1962 UK/Israel DTT. The protocol has not yet entered into force.
The Double Taxation Relief (Cyprus) Order, SI 2019/1113, brings into effect the protocol, signed in December 2018, to the 2018 UK/Cyprus double taxation convention, allowing individuals in receipt of government service pensions at the time the new convention came into force in July 2018 to elect for the provisions of the 1974 convention to continue to apply to those payments until 31 December 2024.
The protocols will enter into effect once both countries have completed their legislative procedures.
Two orders have been made that bring into effect the following protocols:
The Double Taxation Relief and International Tax Enforcement (Israel) Order, SI 2019/1111, brings into effect the protocol signed in January 2019 amending the 1962 UK/Israel DTT. The protocol has not yet entered into force.
The Double Taxation Relief (Cyprus) Order, SI 2019/1113, brings into effect the protocol, signed in December 2018, to the 2018 UK/Cyprus double taxation convention, allowing individuals in receipt of government service pensions at the time the new convention came into force in July 2018 to elect for the provisions of the 1974 convention to continue to apply to those payments until 31 December 2024.
The protocols will enter into effect once both countries have completed their legislative procedures.
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