HM Revenue & Customs manages double taxation dispute resolution mechanisms, including Mutual Agreement Procedure (MAP) decisions and time limits for relief claims. Following EU exit, the UK has revoked EU double taxation dispute regulations and is establishing new legislative frameworks to resolve cross-border tax disputes independently, including specific provisions for Diverted Profits Tax cases.
In response to: Double taxation relief claims: time limit
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
In response to: Double Taxation Relief claims
This measure prevents certain new claims to double taxation relief where those claims only relate to deemed amounts of overseas tax.
In response to: Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax
This tax information and impact note details legislation to enable HMRC to implement tax treaty Mutual Agreement Procedure (MAP) decisions relating to the Diverted Profits Tax.
In response to: The Double Taxation Dispute Resolution (EU) (Revocation) (EU Exit) Regulations 2020
In response to: Legislating the Double Taxation Dispute Resolution (EU) Regulations 2020
This instrument revokes The Double Taxation Dispute Resolution (EU) Regulations 2020.
This Tax Information and Impact Note is about legislation resolving tax disputes arising from the interpretation and application of tax treaties between the UK and Member States
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
This paper sets out the government’s response to the committee’s conclusions and recommendations.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
This technical consultation seeks views on draft Regulations for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 on tax dispute resolution mechanisms.
This measure introduces statutory powers to implement a directive on tax dispute resolution mechanisms within the EU.
This tax information and impact note deals with changes to the targeted anti-avoidance rule for Double Taxation Relief.
This tax information and impact note deals with changes to powers to make double taxation instruments announced at Autumn Budget 2017.
This measure deals with changes to double taxation relief for permanent establishments announced at Autumn Budget 2017.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.
A consultation on renewing and extending the scope of the Double Taxation Treaty Passport (DTTP) scheme.