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1140832

registered interest
date	22/07/2019
answering body	Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	Treasury
hansard heading	Double Taxation: Treaties
house id	1
legislature	25259 pref label House of Commons
question text	To ask the Chancellor of the Exchequer, on average how long the Government takes to negotiate double taxation treaties.
tabling member constituency	Oxford East
tabling member printed	Anneliese Dodds
uin	280375
answer	answer is ministerial correction date of answer 25/07/2019 answer text <p>The Government would expect a full negotiation of a double taxation agreement to take between one and two years. However, there are so many variables involved in the process and Government does not keep records of the average length of negotiations.</p><p> </p><p>Negotiations are usually split into “rounds”, with one country visiting the other for a week to discuss the negotiated text. A negotiation may have just one round where the positions of both countries are largely aligned, but where there are particularly complex issues involved it might require several rounds.</p><p> </p><p>The time between rounds will also vary, depending on such factors as the resources and availability of negotiators in both countries as well as the political environment, which can occasionally reset a country’s negotiating position.</p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p><p> </p> answering member constituency Richmond (Yorks) answering member printed Rishi Sunak question first answered 25/07/2019 15:27:07 answering member 4483 label Biography information for Rishi Sunak
tabling member	4657 label Biography information for Anneliese Dodds

536652

registered interest
date	15/07/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 6 July 2016 to Question 41340, whether his Department publishes details of the negotiations on double taxation agreements between the UK and other countries.
tabling member constituency	Birmingham, Selly Oak
tabling member printed	Steve McCabe
uin	42886
answer	answer is ministerial correction date of answer 20/07/2016 answer text <p>By governing the taxation of cross-border income flows in a predictable manner and eliminating double taxation and excessive taxation, tax treaties promote international trade and investment, leading to sustainable tax revenues, which are vital in financing development. In addition they serve an Exchequer protection role by including provisions to combat tax avoidance and evasion- partly by measures providing for the exchange of information between revenue authorities. A tax treaty can only be concluded if its terms are acceptable to both countries.</p><p> </p><p>Details of the countries with which the UK is negotiating are published by HM Revenue and Customs, but the texts of agreements are not published until they are signed.</p><p> </p><p>Negotiations with Lesotho have been concluded and the treaty awaits signature and that with Malawi has been substantially agreed. Protocols with Guernsey, Jersey and the Isle of Man to correct a defect relating to income from property and a full treaty with the UAE have been concluded and the necessary Orders in Council were made on 13 July. Negotiations for full revision of the treaties with Guernsey, Jersey and the Isle of Man are underway.</p><p> </p> answering member constituency Battersea answering member printed Jane Ellison grouped question UIN 42890 42891 42925 question first answered 20/07/2016 13:46:42 answering member 3918 label Biography information for Jane Ellison
tabling member	298 label Biography information for Steve McCabe

453659

registered interest
date	22/02/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what (a) discussions he has had with and (b) representations he has received from (i) businesses, (ii) members of the public and (iii) other stakeholders on new double taxation treaties since 2010.
tabling member constituency	Bishop Auckland
tabling member printed	Helen Goodman
uin	27657
answer	answer is ministerial correction date of answer 25/02/2016 answer text <p>HM Treasury and HM Revenue and Customs officials receive representations from, and undertake discussions on an ongoing basis with a variety of stakeholders, including companies, representative bodies, other government departments and NGOs.</p><p><strong> </strong></p><p>These representations and discussions inform the programme of tax treaty negotiations that are approved by Ministers and published at https://www.gov.uk/government/publications/double-taxation-agreements-developments-and-planned-negotiations.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 25/02/2016 15:21:20 answering member 1529 label Biography information for Mr David Gauke
tabling member	1484 label Biography information for Helen Goodman

450984

registered interest
date	05/02/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what principles or framework HM Revenue and Customs uses to negotiate tax treaties with developing countries.
tabling member constituency	Bishop Auckland
tabling member printed	Helen Goodman
uin	26067
answer	answer is ministerial correction date of answer 10/02/2016 answer text <p>The UK’s starting point in negotiations of tax treaties is based closely on the OECD Model Double Taxation Convention, which is also the basis for most other countries’ tax treaties. Some developing countries prefer to follow the UN Model Convention, the provisions of which differ in some areas to the OECD Model and the UK has agreed to adopt some of the UN provisions in its treaties with those countries. The object of the negotiations is to produce a text acceptable to both countries, balancing their preferences and reflecting compromises.</p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 10/02/2016 16:37:15 answering member 1529 label Biography information for Mr David Gauke
tabling member	1484 label Biography information for Helen Goodman

450986

registered interest
date	05/02/2016
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	1
legislature	25259 pref label House of Commons
question text	To ask Mr Chancellor of the Exchequer, what double taxation treaties the Government expects to sign in the next 12 months.
tabling member constituency	Bishop Auckland
tabling member printed	Helen Goodman
uin	26119
answer	answer is ministerial correction date of answer 10/02/2016 answer text <p>Negotiating double taxation treaties involves a number of stages including the requirement for ministerial and parliamentary approval in both countries. Even once the substantive provisions have been agreed, finalising certain technical issues is an unpredictable process over which the United Kingdom is not fully in control. It is therefore not possible to say which treaties will be ready for signature in the next 12 months. However, HM Revenue and Customs does publish the programme of tax treaty negotiations and news of signed treaties at: <a href="https://www.gov.uk/government/publications/double-taxation-agreements-developments-and-planned-negotiations" target="_blank">https://www.gov.uk/government/publications/double-taxation-agreements-developments-and-planned-negotiations</a>.</p><p> </p> answering member constituency South West Hertfordshire answering member printed Mr David Gauke question first answered 10/02/2016 16:30:30 answering member 1529 label Biography information for Mr David Gauke
tabling member	1484 label Biography information for Helen Goodman

422794

registered interest
date	21/10/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government with which developing countries they are currently negotiating taxation treaties, and what is the timetable for each negotiation.
tabling member printed	Lord McConnell of Glenscorrodale
uin	HL2841
answer	answer is ministerial correction date of answer 04/11/2015 answer text <p>HM Revenue and Customs (HMRC) have responsibility for negotiating the UK’s double taxation agreements, subject to oversight by HM Treasury. HMRC run an annual consultation exercise to establish the negotiating priorities for the coming year, which are then approved by ministers. As part of this exercise they consider representations made by UK businesses, NGOs and government departments, including the Department for International Development, as well as the UK’s diplomatic missions throughout the world. When the programme is published it also invites representations about our forward programme.</p><br /><p>HMRC’s programme for 2015/16 covers the following countries: Colombia, Fiji*, Ghana, Guernsey, India, Isle of Man, Israel, Jersey, Kazakhstan*, Kyrgyzstan, Lesotho*, Malawi*, Portugal*, Russia, Thailand*, Turkmenistan*, UAE*, US, Uruguay*.</p><br /><p>The UK’s starting point in negotiations is based closely on the OECD Model Double Taxation Convention, which is also the basis for most other countries’ tax treaties. Some developing countries prefer to follow the UN Model, the provisions of which differ in some areas to the OECD Model, and the UK has agreed to adopt these provisions in its treaties. The object of the negotiations is to produce a text acceptable to both countries, balancing their preferences. There is no timetable for how long negotiations should take. It is quite normal for negotiations to take two to three rounds to complete.</p><br /><p>Consultation during the negotiations would be rare.</p><br /><p>*Negotiations largely completed.</p> answering member printed Lord O'Neill of Gatley grouped question UIN HL2842 HL2843 HL2844 question first answered 04/11/2015 13:56:08 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	4168 label Biography information for Lord McConnell of Glenscorrodale

422795

registered interest
date	21/10/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what terms they seek in taxation treaties with developing countries, and how they agree those terms before opening negotiations.
tabling member printed	Lord McConnell of Glenscorrodale
uin	HL2842
answer	answer is ministerial correction date of answer 04/11/2015 answer text <p>HM Revenue and Customs (HMRC) have responsibility for negotiating the UK’s double taxation agreements, subject to oversight by HM Treasury. HMRC run an annual consultation exercise to establish the negotiating priorities for the coming year, which are then approved by ministers. As part of this exercise they consider representations made by UK businesses, NGOs and government departments, including the Department for International Development, as well as the UK’s diplomatic missions throughout the world. When the programme is published it also invites representations about our forward programme.</p><br /><p>HMRC’s programme for 2015/16 covers the following countries: Colombia, Fiji*, Ghana, Guernsey, India, Isle of Man, Israel, Jersey, Kazakhstan*, Kyrgyzstan, Lesotho*, Malawi*, Portugal*, Russia, Thailand*, Turkmenistan*, UAE*, US, Uruguay*.</p><br /><p>The UK’s starting point in negotiations is based closely on the OECD Model Double Taxation Convention, which is also the basis for most other countries’ tax treaties. Some developing countries prefer to follow the UN Model, the provisions of which differ in some areas to the OECD Model, and the UK has agreed to adopt these provisions in its treaties. The object of the negotiations is to produce a text acceptable to both countries, balancing their preferences. There is no timetable for how long negotiations should take. It is quite normal for negotiations to take two to three rounds to complete.</p><br /><p>Consultation during the negotiations would be rare.</p><br /><p>*Negotiations largely completed.</p> answering member printed Lord O'Neill of Gatley grouped question UIN HL2841 HL2843 HL2844 question first answered 04/11/2015 13:56:08 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	4168 label Biography information for Lord McConnell of Glenscorrodale

422796

registered interest
date	21/10/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government what consultation they undertake prior to, or during, negotiations with a developing country on a taxation treaty.
tabling member printed	Lord McConnell of Glenscorrodale
uin	HL2843
answer	answer is ministerial correction date of answer 04/11/2015 answer text <p>HM Revenue and Customs (HMRC) have responsibility for negotiating the UK’s double taxation agreements, subject to oversight by HM Treasury. HMRC run an annual consultation exercise to establish the negotiating priorities for the coming year, which are then approved by ministers. As part of this exercise they consider representations made by UK businesses, NGOs and government departments, including the Department for International Development, as well as the UK’s diplomatic missions throughout the world. When the programme is published it also invites representations about our forward programme.</p><br /><p>HMRC’s programme for 2015/16 covers the following countries: Colombia, Fiji*, Ghana, Guernsey, India, Isle of Man, Israel, Jersey, Kazakhstan*, Kyrgyzstan, Lesotho*, Malawi*, Portugal*, Russia, Thailand*, Turkmenistan*, UAE*, US, Uruguay*.</p><br /><p>The UK’s starting point in negotiations is based closely on the OECD Model Double Taxation Convention, which is also the basis for most other countries’ tax treaties. Some developing countries prefer to follow the UN Model, the provisions of which differ in some areas to the OECD Model, and the UK has agreed to adopt these provisions in its treaties. The object of the negotiations is to produce a text acceptable to both countries, balancing their preferences. There is no timetable for how long negotiations should take. It is quite normal for negotiations to take two to three rounds to complete.</p><br /><p>Consultation during the negotiations would be rare.</p><br /><p>*Negotiations largely completed.</p> answering member printed Lord O'Neill of Gatley grouped question UIN HL2841 HL2842 HL2844 question first answered 04/11/2015 13:56:08 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	4168 label Biography information for Lord McConnell of Glenscorrodale

422797

registered interest
date	21/10/2015
answering body	HM Treasury
answering dept id	14
answering dept short name	Treasury
answering dept sort name	CaTreasury
hansard heading	Double Taxation: Treaties
house id	2
legislature	25277 pref label House of Lords
question text	To ask Her Majesty’s Government to what extent they take into account development goals when negotiating taxation treaties with developing countries, and what role the Department for International Development has in those negotiations.
tabling member printed	Lord McConnell of Glenscorrodale
uin	HL2844
answer	answer is ministerial correction date of answer 04/11/2015 answer text <p>HM Revenue and Customs (HMRC) have responsibility for negotiating the UK’s double taxation agreements, subject to oversight by HM Treasury. HMRC run an annual consultation exercise to establish the negotiating priorities for the coming year, which are then approved by ministers. As part of this exercise they consider representations made by UK businesses, NGOs and government departments, including the Department for International Development, as well as the UK’s diplomatic missions throughout the world. When the programme is published it also invites representations about our forward programme.</p><br /><p>HMRC’s programme for 2015/16 covers the following countries: Colombia, Fiji*, Ghana, Guernsey, India, Isle of Man, Israel, Jersey, Kazakhstan*, Kyrgyzstan, Lesotho*, Malawi*, Portugal*, Russia, Thailand*, Turkmenistan*, UAE*, US, Uruguay*.</p><br /><p>The UK’s starting point in negotiations is based closely on the OECD Model Double Taxation Convention, which is also the basis for most other countries’ tax treaties. Some developing countries prefer to follow the UN Model, the provisions of which differ in some areas to the OECD Model, and the UK has agreed to adopt these provisions in its treaties. The object of the negotiations is to produce a text acceptable to both countries, balancing their preferences. There is no timetable for how long negotiations should take. It is quite normal for negotiations to take two to three rounds to complete.</p><br /><p>Consultation during the negotiations would be rare.</p><br /><p>*Negotiations largely completed.</p> answering member printed Lord O'Neill of Gatley grouped question UIN HL2841 HL2842 HL2843 question first answered 04/11/2015 13:56:08 answering member 4536 label Biography information for Lord O'Neill of Gatley
tabling member	4168 label Biography information for Lord McConnell of Glenscorrodale