The scope of treaties that are in relation to double taxation are those that:

‘Afford relief from double taxation in respect of –

(I)income tax,

(II)corporation tax in respect of income and chargeable gains (or, in the case of arrangements made before the enactment of the Corporation Tax Act 1976, corporation profits tax),145

(III)capital gains tax,

(IV)any taxes of a similar character, imposed by the laws of the State or by the laws of a foreign territory’

In addition, in relation to foreign taxes of any kind, the following is required:

(I)exchanging information for the purposes of the prevention and detection of tax evasion;

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