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UK - Implementation of the BEPS multilateral instrument

25/09/2018

On 23 May 2018, the UK Government has made a statutory instrument 2018/630 to bring into effect arrangements between the UK and 77 other jurisdictions following the outcome of the OECD BEPS project (Base Erosion and Profit Shifting).

On 23 May 2018, the UK Government has made a statutory instrument 2018/630 to bring into effect arrangements between the UK and 77 other jurisdictions following the outcome of the OECD BEPS project (Base Erosion and Profit Shifting).   Existing Double Tax Agreements (DTAs) between the UK and other jurisdictions have not been affected by this order. The DTAs would be modified only once the UK and the other jurisdiction give notice that they wish them to be “Covered Tax Agreements”.  A list of provisional notifications made by the UK has been published and contains those DTAs which the government wishes to be a Covered Tax Agreement. The statutory instrument will not modify the provisionally listed DTAs until the other jurisdiction either makes an equivalent notification, or signs and ratifies the arrangements and makes such notification.

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