Since any tax treaty is concluded between the two jurisdictions and not through the EU or the EEC, it is expected that there will be no impact on the tax treaties that the UK currently has. 1. In the other Contracting State, nationals of a Contracting State may not be subject to any taxation or requirement related thereto which is different or heavier than the taxation and related requirements to which nationals of that other State are or may be subject in the same circumstances. (b) the restrictions on the taxation at source of royalties referred to in point (b) of paragraph 2 shall apply only if the royalties come from the author himself or his descendant; Learn about tax rates, the latest tax messages and information on double taxation treaties with our specialized online resources, guides and useful links. Agreements between the Government of the Russian Federation and the Government of the Republic of Albania for the avoidance of double taxation of taxes on income and capital Double taxation conventions (also known as double taxation treaties) are concluded between two countries that define the tax rules applicable to a tax established in both countries. 4. This Convention shall also apply to all identical or substantially similar taxes levied by one of the States Parties after the date of signature of this Convention, in addition to or instead of the taxes of that Contracting State referred to in paragraph 3 of this Article. The competent authorities of the States Parties shall inform each other of any substantial changes to their respective tax legislation. 4. Enterprises of a Contracting State the capital of which is whote or in part or under the direct or indirect control of one or more residents of the other Contracting State may not be subject in the first-mentioned State to any taxation or requirement which is different or more onerous than the taxation and related requirements to which other similar enterprises of the first-mentioned State of 1990 are subject or subject, 1990 On the date of entry into force of this Convention or at any time thereafter, the provisions of this Convention may be extended to territories whose international relations fall within the competence of the Government of the United Kingdom, as may be agreed between the States Parties in an exchange of notes. 1. The competent authorities of the Contracting States shall exchange the information necessary for the application of the provisions of this Convention or of the domestic law of the Contracting States concerning the taxes covered by this Convention, in so far as the imposition of this Convention does not preclude this Convention, in particular to prevent fraud and facilitate the management of legal provisions against risk.
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