On 4 March 2019, UK HMRC published a policy paper on Double Taxation Agreement (DTA) negotiation plans for 2019. This includes the following:
HMRC plans to begin negotiations on DTAs and Protocols with:
- New Zealand
- Peru
- Sri Lanka
HMRC also plans to continue discussions on DTAs and Protocols with:
- Costa Rica
- Ghana
- Greece
- Kazakhstan
- Lebanon
- Luxembourg
- Malawi
- Nepal
- Portugal
- Romania
- Russia
Any resulting treaties or protocols will need to be finalized, signed, and ratified before entering …