§ Mr. WilkinsonTo ask the Chancellor of the Exchequer if he will estimate the annual loss of revenue to the British Exchequer from the requirement under the UK/Danish Double Taxation Convention and Protocol that retired Danish citizens permanently resident in the United Kingdom pay only Danish tax upon their Danish pensions. [6449]
§ Dawn Primarolo[holding answer 8 July 1997]: The Double Taxation Convention and Protocol permit Denmark to charge its normal tax regime on pensions paid to persons in the UK who formerly lived in Denmark. The UK will allow credit for that Danish tax when assessing the pension to UK tax. The cost to the UK exchequer will be negligible, because of the small number of pensioners who will be affected.
§ Mr. WilkinsonTo ask the Chancellor of the Exchequer what representations he has received from the Commission of the European Union that double taxation conventions between member states be harmonised.[6447]
§ Dawn Primarolo[holding answer 8 July 1997]: I have received no such representations.
§ Mr. WilkinsonTo ask the Chancellor of the Exchequer if he will make a statement on the harmonising of double taxation conventions between the United Kingdom and other EU nations. [6448]
§ Dawn Primarolo[holding answer 8 July 1997]: Bilateral double taxation agreements are a matter for the member states concerned. There is no process of harmonisation of double taxation conventions between the United Kingdom and other EU nations under way, nor is there a need for any such harmonisation.