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The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2011, ISBN 9780111515464

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order in Council laid before the House of Commons under section 5(2) of the Taxation (International and Other Provisions) Act 2010, for approval by resolution of that House.

Income Tax

Made [date] [Month] 2011

At the Court at Buckingham Palace, the [date] day of [Month] 2011

Present,

The Queen’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010f1 and approved by a resolution of that House.

Accordingly Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010, by and with the advice of Her Privy Council, orders as follows—

Annotations to the whole text

Footnotes

f1

2010 c. 8.

Contents

  1. 1Citation
  2. 2Double taxation agreement to have effect
  3. Signature
  4. Schedule Schedule
  5. Explanatory note

1Citation

This Order may be cited as the Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011.

2Double taxation agreement to have effect

It is declared that—

(a)

the agreement set out in the Schedule to this Order has been made with the Government of the Federative Republic of Brazil;

(b)

the agreement has been made with a view to affording relief from double taxation in relation to income tax and taxes of a similar character imposed by the laws of the Federative Republic of Brazil, derived by a member of the crew of an aircraft operated in international traffic; and

(c)

it is expedient that the agreement should have effect.

Signature

Name

Clerk of the Privy Council

Explanatory note

(This note is not part of the Order)

The Schedule to this Order contains an agreement (“the Agreement”) between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Federative Republic of Brazil for the avoidance of double taxation. This Order brings the Agreement into effect.

The Agreement aims to eliminate the double taxation of income derived by a member of the crew of an aircraft operated in international traffic. This is done by allocating the taxing rights that each country has under its domestic law over the same income solely to the country of residence.

Article 1 provides for citation.

Article 2 makes a declaration as to the effect and content of the Agreement.

The Agreement will enter into force on the date of the later of the notifications by each country of the completion of its legislative procedures. It will take effect as follows:

(a)

in the United Kingdom for any year of assessment beginning on or after 6th April next following the date of entry into force; and

(b)

in Brazil with respect to salaries, wages and other remuneration arising in the taxable year beginning on or after 1st January next following the date of entry into force.

The date of entry into force will, in due course, be published in the London, Edinburgh and BelfastGazettes.

A Tax Information and Impact Note has not been prepared for this Order as it gives effect to a previously announced policy to enact a double taxation agreement.