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<p>The UK is currently actively negotiating, or will begin the first round of negotiations
this year, with 11 jurisdictions. There are a further 13 jurisdictions with which
we have begun negotiations but where progress has stalled for a variety of reasons,
for example changes of government in the other country. We also continue our work
to update the UK’s treaty network to reflect the minimum standards from the Base Erosion
and Profit Shifting (BEPS) initiative, which includes working with our treaty partners
to introduce the Multilateral Instrument (MLI) to implement tax treaty related measures
to prevent BEPS.</p>
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