Zambia: Double Taxation Agreement signed on 4 February 2014
Updated 6 January 2015
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A new comprehensive Double Taxation Agreement between the United Kingdom and the Republic of Zambia was signed in Lusaka on 4 February 2014 by James Thornton, British High Commissioner to Zambia, and Alexander Bwalya Chikwanda, Zambian Finance Minister.
The Agreement (which replaces the existing Double Taxation Agreement signed in 1972) generally follows the OECD Model Double Taxation Convention. Important features of the new Agreement include the latest OECD exchange of information article and the inclusion of a standard OECD capital gains article.
The text of the new Agreement is available on legislation.gov.uk, and will be published by the Stationery Office as soon as it is presented to Parliament for approval.
See also Tax treaties signed/not in force
The Agreement enters into force once both countries have completed their legislative procedures.
HM Revenue & Customs February 2014