§ Mr. Formanasked the Chancellor of the Exchequer how many double taxation agreements have been concluded as part of industrial co-operation or other agreements between the United Kingdom and individual developing countries; and if he will list the countries concerned.
§ Mr. Denzil DaviesComprehensive double taxation agreements are at present in force with the following 46 developing countries:
- Antigua
- Barbados
- Belize
- Botswana
- British Solomon Islands
- Brunei
- Burma
- Cyprus
- Dominica
- Falkland Islands
- Fiji
- Gambia
- Ghana
- Gilbert Islands
- Greece
- Grenada
- Indonesia
- Israel
- Jamaica
- Kenya
- Lesotho
- Malawi
- Malaysia
- Malta
- Mauritius
- Montserrat
- Netherlands Antilles
- Nigeria
- Pakistan
- Philippines
- Rhodesia
- St. Kitts
- St. Lucia
- St. Vincent
- Seychelles
- Sierra Leone
- Singapore
- South Korea
- Spain
- Sudan
- Swaziland
- Tanzania
- Trinidad and Tobago
- Tuvalu
- Uganda
- Zambia
Limited double taxation agreements covering shipping and/or air transport profits are in force with a further five countries:
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- Argentina
- Brazil
- Iran
- Lebanon
- Zaire
In addition, a comprehensive agreement has been signed, but has not yet entered into force, with Egypt, and agreements covering shipping and air transport profits have been concluded, but are not yet in force, with Venezuela and Jordan.
These agreements are made separately under the powers in the Income and Corporation Taxes Act 1970, and are not part of industrial co-operation or other agreements.