Policy paper

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

Recent developments and planned negotiations on Double Taxation Agreements (DTA).

• From: HM Revenue & Customs
• Published: 13 November 2015
• Last updated: 24 June 2022 — See all updates

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Change of view on the interpretation of the residence articles in sixteen Double Taxation Agreements

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This policy paper sets out the change of view on the interpretation of the residence articles in sixteen double taxation agreements (DTAs).

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.