Tax treaties

Statutory instruments were made covering arrangements with Bermuda, Kyrgyzstan, Mauritius and Cyprus:

• The International Tax Enforcement (Bermuda) Order, SI 2018/518, will bring into effect the exchange of letters between the UK and Bermuda, signed in June 2017 (not yet in force) providing for automatic exchange of information, to replace the 2007 tax information exchange arrangement.
• The Double Taxation Relief and International Tax Enforcement (Kyrgyzstan) Order, SI 2018/525, will bring into effect the new UK/Kyrgyzstan double taxation convention, signed on 13 June 2017 (not yet in force).
• The draft Double Taxation Relief (Mauritius) Order 2018 will give effect to the protocol signed on 28 February 2018 amending the 1981 double taxation convention (not yet in force).
• The draft Double Taxation Relief and International Tax Enforcement (Cyprus) Order 2018 will give effect to the new UK/Cyprus double taxation convention, signed on 22 March 2018 (not yet in force).