HMRC publishes updated Sweden and Taiwan DTAs

Published on: 08 April 2022

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Specialist Tax Regulatory Materials

Article summary

The UK-Sweden Double Tax Convention has been republished, incorporating the new principal purpose test agreed in 2021. The revised UK-Taiwan Double Tax Agreement incorporates various changes dealing with anti-avoidance, including dispute resolution and also introduced a principal purpose test.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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