Guidance

Double taxation treaties: how they work

Find out about double taxation agreements which are used to protect the government's taxing rights and attempts to avoid or evade tax.

From:
HM Revenue & Customs
Published
16 December 2013

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Double Taxation Treaties: how they work

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Double taxation treaties are agreements between 2 states which are designed to:

  • protect against the risk of double taxation where the same income is taxable in 2 states
  • provide certainty of treatment for cross-border trade and investment
  • prevent excessive foreign taxation and other forms of discrimination against UK business interests abroad

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Published 16 December 2013

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