��Ƶ

Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.12 International aspects of investigations /Exchange of information / A6.1203 Double taxation agreements

A6.1203 Double taxation agreements

Administration and compliance

The standard OECD double taxation agreements aim to eliminate the double taxation of income or gains paid in one country by the residents of another. Some agreements also include provision for the exchange of information between tax authorities, generally for the carrying out of 'the provisions

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

I4.265 Lifetime transfers reported late

A4.204 Claims procedure—corporation tax

D1.8101 Groups of companies

B5.301 Intellectual property—overview

I9.421 Situs of simple contract debts for IHT

B3.340A Hire purchase of plant and machinery and similar contracts

B2.218 Surplus business accommodation

E4.11120 Additional annual returns by employers—overview

A4.214 Claims following further assessments—income tax and capital gains tax

A1.543 Welsh GAAR

A1.810 Limitation

E1.1502 Tax treatment of transfers with accrued interest

E8.271 Liability for Class 1A contributions

I4.562 Sales and mortgages of reversionary interests

E4.1118 Calculation and payment of tax due on retrospective income

B5.101 What is 'farming' and 'market gardening'

D6.711 Liquidation—capital gains implications

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general

E6.102K Statutory residence test—the definition of a 'home'