§ Mr. Stratton Millsasked the Chancellor of the Exchequer if he will list the double taxation agreements with other countries at present in operation; and whether, and on what date, he gave notice to each that these will require re-negotiation following the proposed corporation tax.
§ Mr. CallaghanComprehensive agreements made with the following countries for the avoidance of double taxation with respect to taxes on income are at present in operation:
Aden Jamaica Antigua Japan Australia Jersey Austria Kenya Barbados Malawi Basutoland Malaya, Federation of Bechuanaland Protectorate Malta Belgium Mauritius British Guiana Montserrat British Honduras Netherlands British Solomon Netherlands Antilles Islands protectorate New Zealand Brunei Nigeria Burma North Borneo Canada Norway Ceylon Pakistan Cyprus St. Christopher and Denmark Nevis Dominica St. Lucia Falkland Islands St. Vincent Faroe Islands Sarawak Fiji Seychelles Finland Sierra Leone France South Africa Gambia South West Africa Germany, Federal Southern Rhodesia Republic of Swaziland Ghana Sweden Gilbert and Ellice Switzerland Islands Tanganyika Greece Trinidad and Tobago Grenada Uganda Guernsey United States of Ireland, Republic of America Isle of Man Virgin Islands Israel Zambia Italy Zanzibar In addition there are limited agreements in operation with Argentina, Iceland, Iran, Lebanon, Portugal and Switzerland.
No notice has been given to any of these countries that the agreement in force will require re-negotiation when the corporation tax is introduced.