Draft Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021 Debate
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Douglas Chapman
Main Page: Douglas Chapman (Scottish National Party - Dunfermline and West Fife)Department Debates - View all Douglas Chapman's debates with the HM Treasury
Draft Double Taxation Relief and International Tax Enforcement (Taiwan) Order 2021
Douglas Chapman Excerpts(3 years, 2 months ago)
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Douglas Chapman (Dunfermline and West Fife) (SNP)
I have a quick question; I do not think there are any complications on the Opposition side of the House regarding the order, but I am looking at paragraph 14.2 of the explanatory memorandum, on monitoring and review, which says:
“The instrument does not include a statutory review clause.”
The OECD might in future decide to review the OECD model used here in light of experience. Can the Minister give a commitment today that, should the OECD review the model and recommend changes to or strengthening of the legislation, the Government would be willing to support that same level of commitment?