The following statutory instruments bring into effect arrangements for the exchange of information for tax purposes between the governments of the UK and Antigua and Barbuda, Saint Lucia, Saint Christopher (Saint Kitts) and Nevis, and Saint Vincent and the Grenadines respectively.
The UK/Turks and Caicos Islands tax information exchange arrangement entered into force on 25 January 2011, HMRC announced.
A Tax Information Exchange Arrangement between the UK and Anguilla, signed in July 2009, entered into force on 17 February.
The Protocol to the UK/Oman double taxation agreement entered into force on 9 January.
The Protocol to the UK/Oman double taxation agreement entered into force on 9 January 2011, HMRC announced.
A double taxation convention between the UK and Germany, signed in March 2010, entered into force on 30 December 2010 (see SI 2010/2975).
Malaysia
A Protocol bringing the exchange of information article in the UK/Austria double taxation convention 'up to the latest OECD standard’ will have effect for taxable periods beginning on or after 1 January 2011, HMRC announced.
HMRC has published explanatory memorandums to The Double Taxation Relief and International Tax Enforcement (Qatar) Order, SI 2010/241, and The Double Taxation Relief and International Tax Enforcement (Libya) Order, SI 2010/243, which bring into effect arrangements for the avoidance of double taxa
A protocol amending the UK’s double taxation convention with South Africa was signed on 8 November.