What common terms are used in Double Tax Treaties? Where can I find a glossary?

This is a freeview 'At a glance' guide to common terms used in tax treaties.

It can often be very difficult to interpret double tax treaties, not least because the terms and definitions they use do not necessarily overlap with those in the UK tax system.

The OECD website has a helpful glossary of tax terms which provides condensed definitions of a large number of terms used in the OECD model treaty.

As the majority of the UK's tax treaties are based on this model this can be a helpful starting point in trying to decipher them. However, each tax treaty has its own specific individual terms and should be checked rather than relying on the OECD model treaty. 

External links

OECD Glossary of tax terms

A list of the UK's tax treaties can be found here.

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