§ Mr. DAYasked the Chancellor of the Exchequer with what Governments of foreign states arrangements have now been made with a view to granting relief from double taxation, as mentioned in Section 17 of the Finance Act, 1930; and whether the declarations mentioned in that section have been accordingly made?
Mr. CHAMBERLAINArrangements, such as are contemplated by Section 171782W of the Finance Act, 1930, for relief from double income tax as regards certain profits arising through agencies, have been made with Sweden, Switzerland, Finland and (subject to ratification) the Netherlands, and declarations have been made accordingly in the first three of these cases. I may add that arrangements have also been made with the Dominion of Canada, and it is hoped that the necessary Declaration in Council will shortly be submitted to His Majesty.