Liz Saville Roberts – 2016 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Liz Saville Roberts on 2016-07-18.

To ask Mr Chancellor of the Exchequer, if he will use the UN Model Double Taxation Convention 2011 as the template when renewing the UK tax treaty with Malawi.

Jane Ellison

The tax treaty with Malawi has been renegotiated, though signature has been delayed by a number of factors. Although the UK’s starting point in negotiations is based closely on the OECD model double taxation convention, the Government recognises that developing countries may have a preference for some of the provisions of the UN model. Treaties the UK has recently signed demonstrate that we are willing to accommodate some of those preferences as part of a balanced agreement.