UK Publishes Proposed Changes to Provisional List of UK Reservations and Notifications under the BEPS MLI
UK HMRC has published Proposed changes to the provisional list of UK reservations and notifications under the MLI as made at signature. The main changes are in relation to the covered agreements, including:
- The addition of the 2007 tax treaty with the Faroes (Islands);
- The removal of the 2010 tax treaty with Germany (agreed to make MLI modifications bilaterally);
- The addition of the pending…