It can often be very difficult to interpret double tax treaties, not least because the terms and definitions they use don't 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.

Comments (0)

Rated 0 out of 5 based on 0 voters
There are no comments posted here yet

Leave your comments

  1. Posting comment as a guest.
Rate this post:
Attachments (0 / 3)
Share Your Location


Enjoying our content? 

Sign up now to receive our unique FREE Tax Planning Tips and Advice Guide & our FREE Newsletter.

.Squirrel ad