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Tax treaties

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The UK/Chile DTC ‘most favoured nation’ clause has come into force, and the UK and Mauritius have signed a new protocol.

  • UK/Chile Double Taxation Convention: the ‘most favoured nation’ clause of the convention has come into force, providing for lower rates in relation to interest and royalties, triggered on 1 January 2017 by the entry into force of the Chile/Japan double taxation convention (see
  • UK/Mauritius 2018 Protocol: on 28 February 2018, the governments of the UK and Mauritius signed a protocol amending their 1981 double taxation convention with an updated article on the treatment of dividends. The new protocol has not yet entered into force (see