The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Where foreign income, gains and profits are concerned, the provisions of double tax treaties are very important. This guidance note outlines what you can expect to find in a treaty, and some of the points you may wish to consider.
The UK has over 100 treaties. You can see the current list on the GOV.UK website . Most use the OECD model treaty as a template, and tend to follow the same format. However, some treaties are very different from the OECD model, and all are individually negotiated, so that the terms can vary considerably.
There are key terms to look out for in every treaty. The main ones are:
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