Tulip Siddiq – 2016 Parliamentary Question to the HM Treasury

The below Parliamentary question was asked by Tulip Siddiq on 2016-04-27.

To ask Mr Chancellor of the Exchequer, with which countries the UK has negotiated bilateral tax conventions; and how many of those conventions contain tax evasion information-sharing agreements in a similar form to Article 26 of the Model Tax Convention on Income and on Capital, published by the OECD.

Mr David Gauke

The UK has double taxation agreements (DTA) in force with 127 countries and territories. They all contain provisions governing the exchange of information.

In addition, the UK has 24 bilateral tax information exchange agreements. Fifteen of these agreements are with countries with which the UK does not have a DTA. The UK exchanges information with other EU Member States under the Administration and Cooperation Directive (EU Directive 2011/16/EU). The UK is also one of 94 signatories to the OECD/Council of Europe Multilateral Convention on Mutual Administrative Assistance in Tax Matters.