Double Taxation Agreements: change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements
Recent developments and planned negotiations on Double Taxation Agreements (DTA).
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This policy paper sets out the change of view on the interpretation of the residence articles in sixteen double taxation agreements (DTAs).
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Last updated 24 June 2022 + show all updates
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Documents about Planned negotiations on Double Taxation Agreements for 2019, Planned negotiations on double taxation agreements and tax information exchange agreements and Developments since 1 April 2014 have been removed.
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Planned negotiations on Double Taxation Agreements for 2019 has been added.
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The Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements attachment has been added to the page.
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Added developments since 1 April 2014
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First published.