§ Mr. CousinsTo ask the Chancellor of the Exchequer with which British overseas dependent territories he has arrangements for the exchange of tax information; on what dates such arrangements were made; which team in his Department or in agencies for which his Department is responsible has the task of negotiating such arrangements; and with which British overseas dependent territories there are negotiations on tax information arrangements. [157055]
§ Dawn PrimaroloThe UK has Double Taxation Arrangements with Guernsey (1952), Isle of Man (1955) and Jersey (1952) (all Crown Dependencies), and the Falkland Islands (1997) and Montserrat (1947) (both Overseas Territories) all of which include provisions for the exchange of information for tax purposes. The Inland Revenue's International team is responsible for negotiating arrangements that provide for exchange of information between tax authorities. They have had discussions about new or improved exchange of information arrangements with all of the UK's overseas dependent territories that are operating as offshore financial centres.