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Double taxation

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Double taxation (19)

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Date
25 April 2024
Reference
CP 1065
House
House of Lords; House of Commons

Motion that the draft Double Taxation Relief (Federal Republic of Germany) Order 2021, which was laid before this House on 15 March, be approved, considered with the draft Double Taxation Relief (Sweden) Order 2021. Agreed to on question.

Lead member
Jesse Norman
Answering member
James Murray
Department
Treasury
Type
Debates on delegated legislation
Date
28 April 2021
Reference
693 cc413-428
House
House of Commons

I beg to move,

That the draft Double Taxation Relief (Federal Republic of Germany) Order 2021, which was laid before this House on 15 March, be approved.

Member
Jesse Norman (Conservative)
Type
Proceeding contributions
Date
28 April 2021
Reference
693 c414
House
House of Commons

Both orders insert important provisions recommended by the OECD’s and G20’s base erosion and profit shifting project—BEPS—into existing double taxation agreements. For those Members who may, surprisingly, be unfamiliar with the BEPS project, it was an international effort to equip countries with the right domestic and international regulations to tackle...

Member
Jesse Norman (Conservative)
Type
Proceeding contributions
Date
28 April 2021
Reference
693 cc414-5
House
House of Commons

I am grateful for the opportunity to respond on behalf of the Opposition to the motion concerning these two statutory instruments.

The two orders bring into effect arrangements between the United Kingdom and Germany and Sweden, respectively, as set out in the bilateral protocol signed earlier this year. Both protocols amend...

Member
James Murray (Labour; Co-operative Party)
Type
Proceeding contributions
Date
28 April 2021
Reference
693 cc415-6
House
House of Commons

This is the first time I have stood to speak in the House since January 2020. During the past year and a bit, like so many of our constituents, I have been battling with the black dog of depression. I know that so many people have, and I crave your...

Member
Kirsty Blackman (Scottish National Party)
Type
Proceeding contributions
Date
28 April 2021
Reference
693 c416
House
House of Commons

I very much thank the two hon. Members who have spoken in the debate. May I start, Madam Deputy Speaker, by associating myself very much with the remarks that you made to the hon. Member for Aberdeen North (Kirsty Blackman)? I think it is absolutely in order and right for...

Member
Jesse Norman (Conservative)
Type
Proceeding contributions
Date
28 April 2021
Reference
693 cc417-8
House
House of Commons

Will the Minister give way?

Member
Kirsty Blackman (Scottish National Party)
Type
Proceeding contributions
Date
28 April 2021
Reference
693 c418
House
House of Commons

I am just winding up. If the hon. Lady does not mind, I will finish up. We will therefore continue to press forward on this issue.

Question put and agreed to.

Member
Jesse Norman (Conservative)
Type
Proceeding contributions
Date
28 April 2021
Reference
693 c418
House
House of Commons
Laid by
Jesse Norman
Department
Revenue and Customs
Type
Statutory instruments
Date
15 March 2021
Reference
SI 2021/633; 2021/
House
House of Commons

My right honourable friend the Financial Secretary to the Treasury (Jesse Norman) has today made the following Written Ministerial Statement.

A Protocol to the Double Taxation Convention with Sweden was signed on 23 February. The Protocol will give effect to certain OECD/G20 base erosion and profit shifting recommendations that protect tax...

Member
Lord Agnew of Oulton (Conservative)
Department
Treasury
Type
Written statements
Date
23 February 2021
Reference
HLWS787
House
House of Lords

A Protocol to the Double Taxation Convention with Sweden was signed on 23 February. The Protocol will give effect to certain OECD/G20 base erosion and profit shifting recommendations that protect tax treaties against avoidance activities, ensuring that the UK’s double taxation agreement with Sweden meets the minimum OECD/G20 recommended standards....

Member
Jesse Norman (Conservative)
Department
Treasury
Type
Written statements
Date
23 February 2021
Reference
HCWS792
House
House of Commons

Protocol amending the Convention between the United Kingdom of Great Britain and Northern Ireland and the Kingdom of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains. 3p.

Deposited by
Treasury
Type
Deposited papers
Date
23 February 2021
Reference
DEP2021-0167
House
House of Lords; House of Commons
Date
3 March 2016
Reference
Cm. 9221
House
House of Lords; House of Commons

Motions to consider. Agreed to on question.

Lead member
David Gauke
Answering member
Rob Marris
Department
Treasury
Type
Debates on delegated legislation; Delegated Legislation Committee proceedings
Committee
Fourth Delegated Legislation Committee
Date
21 October 2015
House
House of Commons
Laid by
Mr David Gauke
Department
Revenue and Customs
Type
Statutory instruments
Date
20 July 2015
Reference
SI 2015/1891
House
House of Commons
Date
19 May 2005
Reference
Cm 6551;Treaty 16 (2005)
House
House of Commons
Notes
Received 19.03.97
Date
19 March 1997
Reference
Cm 3561;European Communities 5 (1997)
House
House of Commons

Explanatory notes on Double taxation relief (taxes on income) (Sweden) Order 1984. 1984.

Deposited by
Treasury
Type
Deposited papers
Date
23 March 1987
Reference
DEP 458 [54567]
House
House of Commons