Mr. E. P. Smithasked the Chancellor of the Exchequer if he is aware that tax conventions exist as between the U.S.A. on the one hand and Canada, Mexico, Sweden and pre-war France on the other for the avoidance of double taxation upon their respective nationals; how often the United States Government has in the past approached the British Government with a view to concluding a similar convention; and why no agreement was reached.
§ Sir J. AndersonYes, Sir. As regards the second part of the Question, the only approach that has been received from the U.S. Government is that contained in a Note of 4th January of this year inquiring whether His Majesty's Government were prepared to engage with the United States Government in preliminary technical discussions with a view to the conclusion of a convention for the avoidance of double taxation and the prevention of fiscal evasion. The matter is under consideration.