Double Taxation Treaties: how they work
Published 16 December 2013
© Crown copyright 2013
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Double taxation treaties are drawn up to protect the government’s taxing rights and protect against attempts to avoid or evade tax. They contain provisions for the exchange of information between national taxation authorities.
There are more than 3,000 double taxation treaties world-wide and the UK has the largest network of treaties, covering around 120 countries.
The UK seeks to encourage and maintain an international consensus on cross-border economic activity and to promote international trade and investment. To this end the UK plays an active role in the Organisation for Economic Co-operation and Development (OECD). To find out more about the work of the OECD in this area please see the OECD website.
Find tax treaties published on GOV.UK.