INTM412090 - Transfer pricing: legislation: rules: exemptions: SME - list of treaties with appropriate double taxation article

Below is a list of the double taxation treaties that HMRC regards as containing an appropriate non discrimination article as at 1 April 2024.  See INTM412080 for more detailed guidance.


AlbaniaLithuania
AlgeriaLuxembourg
ArgentinaMacedonia
ArmeniaMalaysia
AustraliaMalta
AustriaMauritius
AzerbaijanMexico
BahrainMoldova
BangladeshMongolia
BarbadosMontenegro
BelarusMorocco
BelgiumNamibia
BoliviaNetherlands
Bosnia-HerzegovinaNew Zealand
BotswanaNigeria
BulgariaNorway
Myanma (previously Burma)Oman
CanadaPakistan
ChilePanama
ChinaPapua New Guinea
ColombiaPhilippines
CroatiaPoland
CyprusPortugal
Czech RepublicQatar
DenmarkRomania
EgyptRussia
EstoniaSan Marino
EthiopiaSenegal
Faroe IslandsSerbia
FijiSingapore
FinlandSlovak Republic
FranceSlovenia
GambiaSouth Africa
GeorgiaSouth Korea
GermanySpain
GhanaSri Lanka
GreeceSudan
GuyanaSwaziland
HungarySweden
IcelandSwitzerland
IndiaTaiwan
IndonesiaTajikistan
IrelandThailand
IsraelTrinidad and Tobago
ItalyTunisia
Ivory CoastTurkey
JamaicaTurkmenistan
JapanUganda
JordanUkraine
KazakhstanUnited Arab Emirates
KenyaUruguay
KosovoUSA
KuwaitUzbekistan
KyrgyzstanVenezuela
LatviaVietnam
LesothoZambia
LibyaZimbabwe
Liechtenstein

Note - although the double taxation agreements with Jersey and Guernsey contain an non-discrimination article they do not satisfy the criteria of a ‘qualifying territory’. The legislation covering the meaning of ‘qualifying territory’ requires that the non-discrimination provision effects a ‘national of a state’. The term state cannot apply to a Crown Dependency therefore agreements with these territories are not capable of meeting the legislative requirements of a ‘qualifying territory’”.