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Policy paper: Double Taxation Agreements: change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements

Published 13 November 2015

Last updated 24 June 2022
+ show all updates

  1. 24 June 2022

    Documents about Planned negotiations on Double Taxation Agreements for 2019, Planned negotiations on double taxation agreements and tax information exchange agreements and Developments since 1 April 2014 have been removed.

  2. 4 March 2019

    Planned negotiations on Double Taxation Agreements for 2019 has been added.

  3. 30 November 2015

    The Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements attachment has been added to the page.

  4. 18 November 2015

    Added developments since 1 April 2014

  5. 13 November 2015

    First published.

Published 13 November 2015

Last updated 24 June 2022
+ show all updates

  1. 24 June 2022

    Documents about Planned negotiations on Double Taxation Agreements for 2019, Planned negotiations on double taxation agreements and tax information exchange agreements and Developments since 1 April 2014 have been removed.

  2. 4 March 2019

    Planned negotiations on Double Taxation Agreements for 2019 has been added.

  3. 30 November 2015

    The Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements attachment has been added to the page.

  4. 18 November 2015

    Added developments since 1 April 2014

  5. 13 November 2015

    First published.