You will probably need to seek professional advice if you are in a situation of double taxation. To find an advisor, you will find help on our website. Two countries enter into double taxation treaties (also known as double taxation treaties) that set out the tax rules when it comes to a tax country of both countries. (5) For the purposes of paragraph 3 of Article XXII (Consultation) of the General Convention on Trade in Services, the States Parties agree that, notwithstanding this paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be submitted to the Council for Trade in Services in accordance with this paragraph, only with the agreement of both States Parties. Doubts as to the interpretation of this paragraph shall be dispelled in accordance with paragraph 3 of this article or, in the absence of agreement under this procedure, in accordance with another procedure agreed upon by both States Parties. 1. The competent authorities of the States Parties shall exchange information which is foreseeable for the administration or application of the provisions of this Convention or of the national tax law of the Contracting States to which this Convention applies, to the extent that taxation under that law is not contrary to this Convention. Article 1 of the Convention does not restrict the exchange of information. All information received by a Contracting State shall be treated as secret in the same manner as that obtained under the national law of that State and may be communicated only to persons or authorities (including courts and administrative authorities) who are responsible for the assessment or collection, enforcement or prosecution in respect of or the decision on appeals in tax matters, to which this Convention applies. Such persons or authorities may only use this information for that purpose. You may disclose the information as part of a public legal proceeding or court order. 3.
Without prejudice to the abovementioned provisions of this Article, remuneration for employment on board a ship or aircraft in international traffic may be taxed in the Contracting State in which the undertaking operating the ship or aircraft is established. (ii) in respect of that business, that agent would have a permanent establishment in that other State, in accordance with the principles set out in Article 5, if you are established in the contract, is determined by the application of a series of “Tie Breaker” tests in accordance with the relevant double taxation convention with the United Kingdom. (b) the Convention does not entail, in a Contracting State, the taxation of interest which a resident of that State has paid to a resident of the other State where the payer has a permanent establishment outside the two Contracting States in respect of which the debt in respect of which the interest was paid arose; and this interest is borne by this establishment. 1. Without prejudice to Articles 7 and 14 of this Convention, income received by an artist established in a Contracting State as artists such as theatre, film, radio or television artists or musicians or sportsmen from the personal activity of that person as such in the other Contracting State may be taxed in that other State. Subject to certain exceptions, each country may tax capital gains in accordance with its national law (Article 13). . .