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Tax treaties

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The government has laid three draft orders, which will bring into force amendments to double tax treaties with Ukraine, Belarus and Mauritius.

  • The draft Double Taxation Relief and International Tax Enforcement (Belarus) Order 2018 will bring into force the new double taxation convention signed on 26 September 2017 to replace the 1985 UK/USSR convention.
  • The draft Double Taxation Relief and International Tax Enforcement (Ukraine) Order 2018 will bring into force the protocol signed on 9 October 2017 amending the 1993 double taxation convention.
  • The draft Double Taxation Relief (Mauritius) Order 2018 will bring into force the protocol signed on 28 February 2018 amending the 1981 double taxation convention.

The orders will only enter into force when each country has completed its legislative procedures.

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