United Kingdom
A. Progress in the implementation of the minimum standard
The United Kingdom has 131 tax agreements in force as reported in its response to the Peer Review questionnaire. Fifty-three of those agreement comply with the minimum standard.
The United Kingdom signed the MLI in 2017 and deposited its instrument of ratification on 29 June 2018. The MLI entered into force for the United Kingdom on 1 October 2018. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
The United Kingdom has signed a bilateral complying instrument with respect to its agreements with Germany and Sweden.
The United Kingdom indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Chinese Tapei* and Montserrat.
The United Kingdom is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
B. Conclusion
No jurisdiction has raised any concerns about their agreements with the United Kingdom.
← 1. For its agreements listed under the MLI, the United Kingdom is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). The United Kingdom has made a reservation pursuant to Article 6(4) of the MLI not to apply Article 6(1) of the MLI with respect to agreements that already contain the relevant preamble language (covering three agreements).