DOUBLE TAXATION RELIEF (Hansard, 4 December 1950)

§ Lieut.-Colonel Elliot (Glasgow, Kelvingrove)
We should like to know whether the Government are going to take any similar Orders in the near future—I see that there are three Orders on the Order Paper. We have no objection to this particular Order, but we should like to have a little more information.

§ The Financial Secretary to the Treasury (Mr. Douglas Jay)
I cannot give details of the actual Orders we are proposing to introduce on any specific date. There are a whole series of agreements of this sort in contemplation which, when they are concluded, we shall bring before the House in the same way.

§ Lieut.-Colonel Elliot
Cannot the Financial Secretary be a little more specific? Does he expect any more before Christmas?

§ Mr. Deputy-Speaker (Major Milner)
I do not think that question is relevant to the Motion before the House. If the right hon. and gallant Gentleman has anything to say on this particular Order, I will call him.

§ Lieut.-Colonel Elliot
I should have thought that it was within the terms of this Motion to ask for further information as to whether the Government are or are not intending to bring in further Orders of the same nature. Indeed, the Government may wish to make a general statement; if not, we shall have to ask for more particular information on this Order.

§ Captain Crookshank (Gainsborough)
My right hon. and gallant Friend asked a specific question on this Order, and I should like to know if the Financial Secretary is going to answer it and if not whom does he propose should answer it?

§ Mr. Deputy-Speaker
The Minister is perfectly at liberty to answer any question 160 on this specific Order, but not on the point as to whether other Orders may or may not be laid before Christmas.

§ Mr. Jay
I am afraid I am unable to give information about future Orders, but I am very glad to assure the right hon. and gallant Gentleman that the present Orders before the House are based on the draft model agreement drawn up by the Fiscal Committee of the League of Nations and subsequently endorsed by the United Nations Fiscal Commission. The two Colonial Orders with Sarawak and Brunei, which are identical, also follow the pattern of a model arranged for the Colonies, which in turn was based upon the general League of Nations model drawn up by the Revenue Department in counsultation with the Colonial Office.
The third Order, that with Ceylon, follows the pattern of the general double taxation agreements which we have already concluded with the United States, the Netherlands, Sweden, Denmark and the older established Dominions. We have not yet concluded an agreement with India or Pakistan, where special difficulties have arisen. There are no features in these agreements which differ from others of the same category, which have hitherto been introduced. They follow the general model, and I do not think raise any special controversial points.