Double taxation agreements

·         The draft Double Taxation Relief and International Tax Enforcement (Lesotho) Order 2017 will bring into effect the new UK/Lesotho double taxation agreement, signed in November 2016. This agreement has not yet entered into force.

·         The draft Double Taxation Relief and International Tax Enforcement (Colombia) Order 2017 will bring into effect the new UK/Colombia Double Taxation Convention, signed in November 2016. The convention has not yet entered into force.