HMRC has published the ‘synthesised’ texts of the UK’s double taxation conventions with France, Singapore and Finland, as modified by the BEPS multilateral instrument (MLI). The MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties.
The MLI came into force for:
France on 1 January 2019 and modifies the 2008 France/UK double taxation convention;
Singapore on 1 April 2019 and modifies the 1997 Singapore/UK double taxation agreement; and
Finland on 1 June 2019 and modifies the 1969 Finland/UK double taxation convention.
HMRC has published the ‘synthesised’ texts of the UK’s double taxation conventions with France, Singapore and Finland, as modified by the BEPS multilateral instrument (MLI). The MLI allows jurisdictions to integrate elements of the OECD/G20 BEPS project into their existing bilateral tax treaties.
The MLI came into force for:
France on 1 January 2019 and modifies the 2008 France/UK double taxation convention;
Singapore on 1 April 2019 and modifies the 1997 Singapore/UK double taxation agreement; and
Finland on 1 June 2019 and modifies the 1969 Finland/UK double taxation convention.
