Double Taxation Treaties: how they work
Published 16 December 2013
漏 Crown copyright 2013
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Double taxation treaties are drawn up to protect the government鈥檚 taxing rights and protect against attempts to avoid or evade tax. 皇冠体育appy contain provisions for the exchange of information between national taxation authorities.
皇冠体育appre are more than 3,000 double taxation treaties world-wide and the UK has the largest network of treaties, covering around 120 countries.
皇冠体育app UK seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD). To find out more about the work of the OECD in this area please see the .
Find tax treaties published on GOV.UK.