What are the UK's Double tax treaties? What are the definitions and common terms are used in Double Tax Treaties? Where can I find a glossary?
This is a freeview 'At a glance' guide
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 the OECD model this can be a helpful starting point in trying to decipher them
- See OECD Glossary of tax terms (external link)
Who do I find tax treaties?
- Each tax treaty has its own specific individual terms and should be checked rather than relying on the OECD model treaty.
- See UK list of tax treaties (external link)
External links
A list of the UK's tax treaties can be found here.
