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Mr. Skeet
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.
Mr. Robert Sheldon
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