On January 5, 2017 the UK HM Revenue & Customs announced that the Exchange of Notes from July 27, 2015 and August 11, 2015 on arbitration for Mutual Agreement Procedures (Article 23 of the DTA) entered into force on and take effect from December 21, 2016.

 

The arrangements set out in the aforementioned Exchange of Notes add extra rules to the provisions on arbitration that were inserted into the UK - Canadian DTA by the 2014 protocol.

 

Click here to be forwarded to the text of the Notes exchanged on July 27, 2015 and August 11, 2015 as available on the website of the UK Government.

 


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