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.


Albania Lithuania
Algeria Luxembourg
Argentina Macedonia
Armenia Malaysia
Australia Malta
Austria Mauritius
Azerbaijan Mexico
Bahrain Moldova
Bangladesh Mongolia
Barbados Montenegro
Belarus Morocco
Belgium Namibia
Bolivia Netherlands
Bosnia-Herzegovina New Zealand
Botswana Nigeria
Bulgaria Norway
Myanma (previously Burma) Oman
Canada Pakistan
Chile Panama
China Papua New Guinea
Colombia Philippines
Croatia Poland
Cyprus Portugal
Czech Republic Qatar
Denmark Romania
Egypt Russia
Estonia San Marino
Ethiopia Senegal
Faroe Islands Serbia
Fiji Singapore
Finland Slovak Republic
France Slovenia
Gambia South Africa
Georgia South Korea
Germany Spain
Ghana Sri Lanka
Greece Sudan
Guyana Swaziland
Hungary Sweden
Iceland Switzerland
India Taiwan
Indonesia Tajikistan
Ireland Thailand
Israel Trinidad and Tobago
Italy Tunisia
Ivory Coast Turkey
Jamaica Turkmenistan
Japan Uganda
Jordan Ukraine
Kazakhstan United Arab Emirates
Kenya Uruguay
Kosovo USA
Kuwait Uzbekistan
Kyrgyzstan Venezuela
Latvia Vietnam
Lesotho Zambia
Libya Zimbabwe
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’”.