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Tax treaties

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  • The new protocol to the 1962 Israel/UK double taxation convention, signed in January 2019, entered into force on 28 October 2019. The protocol includes a reduction in the rate of tax to 5% on dividends paid by a resident of one territory to a company resident in the other territory (where the recipient owns at least 10% of the paying company).
  • HMRC has published the ‘synthesised’ text of the UK’s double taxation convention with Luxembourg, as modified by the BEPS multilateral instrument (MLI). The MLI came into force for the UK on 1 October 2018 and for Luxembourg on 1 August 2019.
Issue: 1464
Categories: News
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