International - Double Taxation Convention with Yugoslavia

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In 1993, the Inland Revenue confirmed that the convention between the UK and former Socialist Federal Republic of Yugoslavia would continue in force for Croatia and Slovenia until superseded by new bilateral agreements. However, the position with respect to Bosnia-Herzegovina and the remaining Yugoslav republics was uncertain.

The UK has subsequently received confirmation that Bosnia-Herzegovina, Macedonia and Serbia and Montenegro consider themselves bound by the terms of the UK/Yugoslavia convention. The provisions of the United Kingdom/Yugoslavia Double Taxation Convention will therefore be treated as remaining in force between the United Kingdom and respectively, Bosnia-Herzegovina, Croatia, Macedonia, Serbia and Montenegro, and Slovenia.

Negotiations for a new double taxation convention are taking place with Croatia, Serbia and Montenegro, and Slovenia. Negotiations are also planned with Macedonia.

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...back to 1 October 2004


Source:
www.inlandrevenue.gov.uk/pdfs/sp03-04.pdf


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