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Double Taxation Agreements

Volume 448: debated on Tuesday 11 July 2006

To ask the Chancellor of the Exchequer how many requests from overseas tax authorities HM Revenue and Customs has received in the past three years pursuant to the operation of actual assistance provisions of UK double taxation agreements; from which countries these requests have been received; what amount of tax was claimed in each case; and what checks HMRC applied in pursuance of provisions corresponding to (a) article 27 para 2 and (b) other articles of the Organisation for Economic Co-operation and Development mutual convention to satisfy itself that the tax they were asked to collect was properly due and payable. (83221)

At present the UK has no provisions in any of its double taxation agreements that correspond to article 27 of the OECD model convention nor has it ratified the Council of Europe/OECD convention on mutual administrative assistance in tax matters.