On 13 November 2015, the UK HMRC published a policy paper outlining its tax treaty and protocol negotiation plans for the coming year. In particular, HMRC will negotiate new treaties with:

• Nepal, which will be the first of its kind between the two countries;
• Romania, which will replace the 1975 income and capital tax treaty
• Trinidad and Tobago, which will replace the 1982 income tax treaty; an…