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By Molly Ward
July 15—U.K.'s HM Revenue and Customs July 13 sent bills to parliament to ratify tax treaties with Uruguay and the United Arab Emirates. These are the first income tax-related treaties between the U.K. and these countries.
The treaty between the U.K. and Uruguay covers income taxes in the U.K. and personal income tax, nonresident income tax and tax for social security assistance in Uruguay. Articles in the treaty include income from employment, directors' fees, artists and sportsmen, pension, capital gains, pensions, students and other income.
While the UAE has no personal income tax, the new treaty between the U.K. and the UAE covers income from employment, directors' fees, entertainers and sportsmen, capital gains, pensions, students and other income.
Both treaties include articles regarding income from employment stating the time period for treaty exemption to be 183 days in any 12-month period.
The tax treaty with Uruguay was signed Feb. 24, 2016, and the tax treaty with the UAE was signed April 12, 2016.
The treaties will take effect once all countries have completed their ratification and exchange of instrument procedures.
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The tax treaty between the U.K. and the UAE can be found at http://www.legislation.gov.uk/uksi/2016/754/pdfs/uksi_20160754_en.pdf.
The tax treaty between the U.K. and Uruguay can be found at http://www.legislation.gov.uk/uksi/2016/753/pdfs/uksi_20160753_en.pdf.
More information on payroll issues in the countries mentioned can be found in the U.K., UAE and Uruguay country primers.
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