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605796

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what his Department's policy is on the inclusion of anti-abuse clauses in the UK-Malawi tax treaty to prevent tax avoidance through treaty shopping.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49410
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49411 49412 49413 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

605797

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what progress has been made in renegotiating the UK-Malawi tax treaty since January 2016.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49411
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49410 49412 49413 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

605798

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what plans his Department has for the revised UK-Malawi tax treaty to be signed.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49412
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49410 49411 49413 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile

605799

	registered interest
	date	19/10/2016
	answering body	HM Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	CaTreasury
	hansard heading	Taxation: Malawi
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask Mr Chancellor of the Exchequer, what the Government's priorities are for the renegotiation of the UK-Malawi tax treaty.
	tabling member constituency	Plymouth, Sutton and Devonport
	tabling member printed	Oliver Colvile
	uin	49413
	answer	answer is ministerial correction date of answer 27/10/2016 answer text <p>As is usual in any negotiation, the text of a tax treaty remains confidential between the two governments during the negotiations. It is not therefore possible to comment on the contents of a treaty before it is signed.</p><p> </p><p>The majority of the UK’s double taxation treaties are based on the OECD Model Double Taxation Convention. However, some developing countries prefer to follow the United Nations Model, whose provisions differ in some respects from the OECD Model, including in the “permanent establishment” article. Many of the UK’s treaties with developing countries contain at least some of these provisions. A treaty will be signed only when both governments are satisfied with its contents.</p><p> </p><p>It has long been the UK’s policy to include robust anti-abuse provisions in its tax treaties to ensure that they operate as intended and in particular that residents of third countries cannot indirectly benefit from their provisions.</p><p> </p><p>The text of the new treaty with Malawi was substantively agreed some time ago. However, in August 2016 Malawi raised some further points for consideration, which we will work together on. When that process is complete, and both countries are satisfied with contents of the new treaty, it will be signed and published. Parliament will scrutinise the revised agreement, as part of the affirmative Statutory Instruments procedures, before the treaty can enter into force.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 49384 49410 49411 49412 question first answered 27/10/2016 13:59:52 answering member 3918 label Biography information for Jane Ellison
	tabling member	4022 label Biography information for Oliver Colvile