Another common double taxation situation is that of a person who is not resident in the United Kingdom but who has income from the United Kingdom and who remains tax resident in his or her country of origin. 4. Businesses in a territory whose capital is directly or indirectly owned by one or more residents of the other territory or whose capital is fully or partially controlled are not subject, in the first territory, to a tax or related requirement that is something other or more burdensome than the taxation and related requirements to which other similar enterprises in the first territory are or may be subject. Finally, some countries, such as Brazil, do not have a double taxation agreement with the United Kingdom. If this is the case, you can still apply for unilateral tax breaks for the foreign tax you pay. Here you will find information on UK tax treaties, associated tax documents and multilateral agreements. You will probably need to seek professional advice if you are in a double taxation situation. We`ll tell you how to find an advisor on our “Get help” page. This means that migrants from the UK may have to take into account two or three tax laws: UK tax legislation; The other country`s tax laws; Double taxation agreement between the UK and the other country. 4. The competent authorities of the zones can communicate directly with each other in order to reach an agreement in accordance with the previous paragraphs. As a general rule, they still receive relief, even if there is no agreement, unless the foreign tax does not correspond to UK income tax or capital gains tax.

You cannot claim this facility if the UK Double Taxation Convention requires you to collect taxes from the country from which your income comes. The amount of relief depends on the “double taxation agreement” between the UK and the country of origin of your income. This agreement does not affect the tax privileges of members of diplomatic or consular missions, in accordance with the general rules of international law or the provisions of specific agreements. 1. Any corporation, company or association that derives its status as such from the laws in force in one territory may not be subject, in another territory, to a tax or requirement that is different or more burdensome than the tax and related requirements to which a corporation, company or association of that other territory, in the same circumstances , especially with regard to the stay, are or may be subject.