The government has made statutory instruments covering implementation of the BEPS multilateral instrument, and treaties with Switzerland and Uzbekistan.
The Double Taxation Relief (Base Erosion and Profit Shifting) Order, SI 2018/630, brings into effect in the UK the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, which enables modification of existing bilateral tax treaties and contains arbitration provisions to help resolve treaty disputes. The convention is expected to enter into force on 1 July 2018.
The Double Taxation Relief (Switzerland) Order, SI 2018/627, brings into effect a Protocol, signed on 30 November 2017, amending the UK/Switzerland double taxation convention. The new Protocol has not yet entered into force.
The Double Taxation Relief and International Tax Enforcement (Uzbekistan) Order, SI 2018/628, brings into effect the amending protocol to the 1993 UK/Uzbekistan double taxation treaty, signed on 24 January 2018. The new protocol has not yet entered into force.
The government has made statutory instruments covering implementation of the BEPS multilateral instrument, and treaties with Switzerland and Uzbekistan.
The Double Taxation Relief (Base Erosion and Profit Shifting) Order, SI 2018/630, brings into effect in the UK the OECD’s Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, which enables modification of existing bilateral tax treaties and contains arbitration provisions to help resolve treaty disputes. The convention is expected to enter into force on 1 July 2018.
The Double Taxation Relief (Switzerland) Order, SI 2018/627, brings into effect a Protocol, signed on 30 November 2017, amending the UK/Switzerland double taxation convention. The new Protocol has not yet entered into force.
The Double Taxation Relief and International Tax Enforcement (Uzbekistan) Order, SI 2018/628, brings into effect the amending protocol to the 1993 UK/Uzbekistan double taxation treaty, signed on 24 January 2018. The new protocol has not yet entered into force.
