UK Signs DTAs With Lesotho And Colombia

UK Signs DTAs With Lesotho And Colombia
Specialties
Country expertise
Industries
UK Signs DTAs With Lesotho And Colombia
November 9th, 2016
On November 4, HM Revenue & Customs announced that the UK has signed the double taxation agreements with Lesotho and with Colombia. The agreements will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.

On November 4, HM Revenue & Customs announced that the UK has signed the double taxation agreements with Lesotho and with Colombia. The agreements will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.

DTA with Lesotho

The new DTA will replace the Convention between Lesotho and the UK for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains signed at London on January 29, 1997. The existing taxes to which the Agreement shall apply are in particular:

  • in Lesotho, the taxes imposed under the Income Tax Act, 1993 (Act No 9 of 1993), as at the date of signature of this Agreement;
  • in the United Kingdom:
    • the income tax;
    • the corporation tax; and
    • the capital gains tax.

DTA with Colombia

The existing taxes to which the Convention shall apply are in particular:

  • in Colombia:
    • income tax and its complementary taxes;
    • CREE pro equity income tax;
  • in the United Kingdom:
    • the income tax;
    • the corporation tax; and
    • the capital gains tax.

Sources: DTA with Colombia, DTA with Lesotho
 

- Select - 
- Select - 
UK Signs DTAs With Lesotho And Colombia
; posted on
November 9th, 2016
On November 4, HM Revenue & Customs announced that the UK has signed the double taxation agreements with Lesotho and with Colombia. The agreements will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.
Follow us by Newsletter and Social Media

Our digital platform enhances your tp experience and is ready to let you discover new and related content.
It provides a range of social features:

- Links to Social media (LinkedIn, Twitter, Facebook, YouTube and Xing)
- Sharing our news by monthly Newsletter(s)
- Discuss key issues with our TPA Global team members via blogs and social media

Copyright © 2016
Transfer Pricing Associates BV.
All rights reserved.

Disclaimer | Privacy

H.J.E. Wenckebachweg 210
1096 AS Amsterdam
T: +31 20 462 3530
E: info@tpa-global.com
I: www.tpa-global.com