DT9450 - Iceland: Agreements in force

Title: Convention between the United Kingdom of Great Britain and Northern Ireland and Iceland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains

Signed: 17 December 2013

Statutory Instrument number: SI 2014 No. 1879

Entered into force: 10 December 2014

Has effect:

• in respect of taxes withheld at source, from 1 January 2015
• in respect of all other matters:
  • in Iceland, from 1 January 2015
  • in the UK, in respect of income tax and capital gains tax, from 6 April 2015; in respect of corporation tax, from 1 April 2015

A previous convention (SI 1981 No.2879) applied until the dates from which the above convention had effect.

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/iceland-tax-treaties