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Double Taxation Agreements

Volume 906: debated on Tuesday 24 February 1976

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asked the Chancellor of the Exchequer if he will list the countries with which the United Kingdom has double taxation agreements identifying those in which petroleum revenue tax is an eligible for tax relief.

The United Kingdom currently has a comprehensive double taxation agreement in force with each of the following countries:

  • Antigua
  • Australia
  • Austria
  • Barbados
  • Belgium
  • Belize
  • Botswana
  • British Solomon Islands
  • Brunei
  • Burma
  • Canada
  • Cyprus
  • Denmark
  • Dominica
  • Falkland Islands
  • Faroe Islands
  • Fiji
  • Finland
  • France
  • Gambia
  • Federal Republic of Germany
  • Ghana
  • Gilbert Islands
  • Greece
  • Grenada
  • Guernsey
  • Indonesia
  • Republic of Ireland
  • Isle of Man
  • Israel
  • Italy
  • Jamaica
  • Japan
  • Jersey
  • Lesotho
  • Luxembourg
  • Malawi
  • Malaysia
  • Malta
  • Mauritius
  • Montserrat
  • Netherlands
  • Netherlands Antilles
  • New Zealand
  • Nigeria
  • Norway
  • Pakistan
  • Portugal
  • St. Christopher and Nevis
  • St. Lucia
  • St. Vincent
  • Seychelles
  • Sierra Leone
  • Singapore
  • South Africa
  • South West Africa (Namibia)
  • Southern Rhodesia
  • Swaziland
  • Sweden
  • Switzerland
  • Tanzania
  • Trinidad and Tobago
  • Tuvalu (formerly Ellice Islands)
  • Uganda
  • United States of America
  • Zambia
None of the agreements listed refers explicitly to the petroleum revenue tax, but in all cases the terms of the agreement enable our partner countries to give relief for it. Agreements concluded subsequent to the enactment of the petroleum revenue tax will with the agreement of the parnter country, include an explicit reference to the tax in those cases where it is considered appropriate to do so.