SI 2024/1365 The Double Taxation Relief and International Tax Enforcement (Ecuador) Order 2024

Published on: 20 December 2024

Published by a

Specialist Tax Statutory Instruments

Article summary

This Order brings into effect a Convention and Protocol (the ‘2024 Arrangements’) made by the Governments of the UK and Ecuador. The 2024 Arrangements are a Double Taxation Agreement (DTA) for the avoidance of double taxation on income and gains from cross-border activity. (Updated from draft on 20 December 2024.).

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

News

Guidance

Popular Articles

Personal Tax

Losses on shares set against income

Losses on shares set against incomeUsually, allowable capital losses can only be set against chargeable gains. If the losses are not fully utilised against gains in the year in which they arise, the excess is carried forward to use against future gains. See the Use of capital losses guidance note

14 Jul 2020 12:12 | Produced by Tolley Read more

Trusts and Inheritance Tax

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more

Employment Tax

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more

UU��ֱ��