Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Double taxation definition

What does Double taxation mean? Double taxation describes the same income, profits or gains being taxed twice, typically in two jurisdictions—for example, tax withheld at source and a further tax on receipt. It can be juridical (the same taxpayer taxed on the same item by two states) or economic (the same profits taxed in different hands, such as corporation tax on company profits and income tax on dividends). The term is descriptive rather than a defined statutory expression, but relief is created by legislation and double taxation agreements (DTAs/treaties). In the UK, relief for foreign tax and the effect of DTAs are provided under the Taxation...

UK double taxation relief: income, gains, employment, trusts, and inheritance tax—treaty and unilateral mechanisms, residence tie-breakers, and EU developments

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Practice notes

International tax law

International tax law primarily concerns states’ taxing rights. As with other areas of international law, the need to resolve these matters arises from jurisdictional conflict. Conflicts occur when more than one state claims the power to impose a similar charge on the same arrangement or transaction.

There are two forms of Double taxation:

economic double taxation, which relates to continuity of the tax object (ie the same property being taxed), and
juridical double taxation, which relates to continuity of the tax subject (ie the same person being taxed) and can be described as two or more taxes levied on the same property, on the same person, during the same period, for the same purpose

Double taxation can be avoided or reduced under UK domestic law and that of other countries (see below Unilateral relief—income and capital gains), as well as through double tax treaties (DTTs). The Organisation for Economic Co-operation and Development (OECD) has developed a model DTT (the OECD Model Convention) and issues commentary on the meaning of those terms and how countries can interpret them...

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Web page updated on 22/05/2026

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