34. Captain A. EVANSasked the Chancellor of the Exchequer if His Majesty's Government have entered into negotiations with the United States Treasury Department with a view to the abolition of double Income Tax; what form the negotiations took; and what is the present position?
§ Mr. CHURCHILLAn agreement has been reached, and is in force, with the United States for relief from double Income Tax on the profits from the business of shipping; but there have been no negotiations with that Government with a view to a general agreement for the avoidance of double taxation. In this connection I would invite my hon. and gallant Friend's attention to the reply which I gave on this subject to the hon. Member for Maryhill on 23rd June: I am sending him a copy of that reply.