HC Deb 24 June 1981 vol 7 c95W
Mr. Foulkes

asked the Chancellor of the Exchequer if he will take steps to ensure the renogiation of double tax agreements, for example with the Netherlands, to ensure that North Sea supply companies registered from countries such as the Netherlands Antilles will become liable to tax under section 38 of the Finance Act 1973.

Mr. Peter Rees

[pursuant to his reply, 23 June 1981]: Discussions have already taken place with a number of countries—including the Netherlands—on the need for special rules in double taxation agreements to cover trading activities and employments in the North Sea. Our agreements with some of them have already been revised accordingly. The Netherlands Antilles are free to negotiate their own double taxation agreements, and talks with them about a revised comprehensive agreement are in progress.

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