Double Tax Treaty

Latest News

UK tax residence update

As reported by Grant Thornton, the Government has today released its consultation on the long awaited statutory definition of residence which they are seeking to introduce from 6 April 2012. Current position Taxpayers are generally held to be resident in the UK if they are physically present in the UK for 183...

Read More

2010 OECD Model Tax Convention, Transfer Pricing and updated PE definition

The OECD Council has approved the 2010 versions of the OECD’s Model Tax Convention, the 1995 Transfer Pricing Guidelines and the 2008 Report on the Attribution of Profits to Permanent Establishments....

Read More

Gibraltar update on Tax Information Exchange Agreements TIEAs

The list below contains the Tax Information Exchange Agreements (TIEAs) signed by Gibraltar. Belgium-Gibraltar (16 December 2009) Iceland - Gibraltar (16 December 2009) Sweden - Gibraltar (16 December 2009) Faroes Islands - Gibraltar (20 October 2009) Finland - Gibraltar (20 October 2009) Greenland - Gibraltar (20 October 2009) Portugal -...

Read More