{ "format" : "linked-data-api", "version" : "0.2", "result" : {"_about" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&tablingMemberConstituency=Plymouth%2C+Sutton+and+Devonport&answeringDeptSortName=CaTreasury&answer.answeringMemberPrinted=Jane+Ellison", "definition" : "http://eldaddp.azurewebsites.net/meta/answeredquestions.text?answeringDeptId=14&tablingMemberConstituency=Plymouth%2C+Sutton+and+Devonport&answeringDeptSortName=CaTreasury&answer.answeringMemberPrinted=Jane+Ellison", "extendedMetadataVersion" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&tablingMemberConstituency=Plymouth%2C+Sutton+and+Devonport&answeringDeptSortName=CaTreasury&_metadata=all&answer.answeringMemberPrinted=Jane+Ellison", "first" : "http://eldaddp.azurewebsites.net/answeredquestions.text?_page=0&answeringDeptId=14&tablingMemberConstituency=Plymouth%2C+Sutton+and+Devonport&answeringDeptSortName=CaTreasury&answer.answeringMemberPrinted=Jane+Ellison", "hasPart" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&tablingMemberConstituency=Plymouth%2C+Sutton+and+Devonport&answeringDeptSortName=CaTreasury&answer.answeringMemberPrinted=Jane+Ellison", "isPartOf" : "http://eldaddp.azurewebsites.net/answeredquestions.text?answeringDeptId=14&tablingMemberConstituency=Plymouth%2C+Sutton+and+Devonport&answeringDeptSortName=CaTreasury&answer.answeringMemberPrinted=Jane+Ellison", "items" : [{"_about" : "http://data.parliament.uk/resources/605793", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/605793/answer", "answerText" : {"_value" : "

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>

The majority of the UK\u2019s 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 \u201cpermanent establishment\u201d article. Many of the UK\u2019s 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>

It has long been the UK\u2019s 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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2016-10-27", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "49410"} , {"_value" : "49411"} , {"_value" : "49412"} , {"_value" : "49413"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-10-27T13:59:51.993Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-10-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Malawi"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what his Department's policy is on the inclusion of a broad definition of permanent establishment in the UK-Malawi tax treaty.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4022", "label" : {"_value" : "Biography information for Oliver Colvile"} } , "tablingMemberConstituency" : {"_value" : "Plymouth, Sutton and Devonport"} , "tablingMemberPrinted" : [{"_value" : "Oliver Colvile"} ], "uin" : "49384"} , {"_about" : "http://data.parliament.uk/resources/605796", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/605796/answer", "answerText" : {"_value" : "

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>

The majority of the UK\u2019s 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 \u201cpermanent establishment\u201d article. Many of the UK\u2019s 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>

It has long been the UK\u2019s 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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2016-10-27", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "49384"} , {"_value" : "49411"} , {"_value" : "49412"} , {"_value" : "49413"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-10-27T13:59:52.06Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-10-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Malawi"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "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.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4022", "label" : {"_value" : "Biography information for Oliver Colvile"} } , "tablingMemberConstituency" : {"_value" : "Plymouth, Sutton and Devonport"} , "tablingMemberPrinted" : [{"_value" : "Oliver Colvile"} ], "uin" : "49410"} , {"_about" : "http://data.parliament.uk/resources/605797", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/605797/answer", "answerText" : {"_value" : "

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>

The majority of the UK\u2019s 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 \u201cpermanent establishment\u201d article. Many of the UK\u2019s 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>

It has long been the UK\u2019s 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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2016-10-27", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "49384"} , {"_value" : "49410"} , {"_value" : "49412"} , {"_value" : "49413"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-10-27T13:59:52.123Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-10-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Malawi"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what progress has been made in renegotiating the UK-Malawi tax treaty since January 2016.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4022", "label" : {"_value" : "Biography information for Oliver Colvile"} } , "tablingMemberConstituency" : {"_value" : "Plymouth, Sutton and Devonport"} , "tablingMemberPrinted" : [{"_value" : "Oliver Colvile"} ], "uin" : "49411"} , {"_about" : "http://data.parliament.uk/resources/605798", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/605798/answer", "answerText" : {"_value" : "

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>

The majority of the UK\u2019s 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 \u201cpermanent establishment\u201d article. Many of the UK\u2019s 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>

It has long been the UK\u2019s 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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2016-10-27", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "49384"} , {"_value" : "49410"} , {"_value" : "49411"} , {"_value" : "49413"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-10-27T13:59:52.17Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-10-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Malawi"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what plans his Department has for the revised UK-Malawi tax treaty to be signed.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4022", "label" : {"_value" : "Biography information for Oliver Colvile"} } , "tablingMemberConstituency" : {"_value" : "Plymouth, Sutton and Devonport"} , "tablingMemberPrinted" : [{"_value" : "Oliver Colvile"} ], "uin" : "49412"} , {"_about" : "http://data.parliament.uk/resources/605799", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/605799/answer", "answerText" : {"_value" : "

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>

The majority of the UK\u2019s 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 \u201cpermanent establishment\u201d article. Many of the UK\u2019s 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>

It has long been the UK\u2019s 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>

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>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/3918", "label" : {"_value" : "Biography information for Jane Ellison"} } , "answeringMemberConstituency" : {"_value" : "Battersea"} , "answeringMemberPrinted" : {"_value" : "Jane Ellison"} , "dateOfAnswer" : {"_value" : "2016-10-27", "_datatype" : "dateTime"} , "groupedQuestionUIN" : [{"_value" : "49384"} , {"_value" : "49410"} , {"_value" : "49411"} , {"_value" : "49412"} ], "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2016-10-27T13:59:52.23Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2016-10-19", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Taxation: Malawi"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what the Government's priorities are for the renegotiation of the UK-Malawi tax treaty.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4022", "label" : {"_value" : "Biography information for Oliver Colvile"} } , "tablingMemberConstituency" : {"_value" : "Plymouth, Sutton and Devonport"} , "tablingMemberPrinted" : [{"_value" : "Oliver Colvile"} ], "uin" : "49413"} ], "itemsPerPage" : 10, "page" : 0, "startIndex" : 1, "totalResults" : 5, "type" : ["http://purl.org/linked-data/api/vocab#ListEndpoint", "http://purl.org/linked-data/api/vocab#Page"]} }