HM Revenue & Customs 11 March 2016, INTM345430 (DT applications and claims: Overview of DT Agreements)
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United Kingdom · · · Cited by 1 · 11-03-2016
International Manual › DT applications and claims › Overview of DT Agreements — INTM345430What is the statutory authority for drawing up DTAs and implementing themThe Double Taxation Agreements made by the Government of the United Kingdom are authorised by ICTA88/S788(1) to (3) and ICTA88/S791 and S828 and ITA07/S1014.
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