HMRC has published the ‘synthesised’ texts of the UK’s double taxation conventions with India, Canada and Georgia, as modified by the BEPS multilateral instrument (MLI). The MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties.
The MLI came into force for:
Georgia on 1 July 2019, modifying the 2004 Georgia/UK double taxation convention (bit.ly/2XvXxAI);
India on 1 October 2019, modifying the 1993 India/UK double taxation agreement (bit.ly/2rbjRn0); and
Canada on 1 December 2019, modifying the 1978 Canada/UK double taxation convention (bit.ly/2QwEnJE).
The authentic legal texts of the respective treaties and the MLI take precedence and remain the legal texts applicable.
HMRC has published the ‘synthesised’ texts of the UK’s double taxation conventions with India, Canada and Georgia, as modified by the BEPS multilateral instrument (MLI). The MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties.
The MLI came into force for:
Georgia on 1 July 2019, modifying the 2004 Georgia/UK double taxation convention (bit.ly/2XvXxAI);
India on 1 October 2019, modifying the 1993 India/UK double taxation agreement (bit.ly/2rbjRn0); and
Canada on 1 December 2019, modifying the 1978 Canada/UK double taxation convention (bit.ly/2QwEnJE).
The authentic legal texts of the respective treaties and the MLI take precedence and remain the legal texts applicable.
