Statutory Instruments
2011 No. 2723
Income Tax
The Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011
Made
16th November 2011
At the Court at Buckingham Palace, the 16th day of November 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 2010(1) 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—
Citation
1. This Order may be cited as the Double Taxation Relief (Aircraft Crew) (Brazil) Order 2011.
Double taxation agreement to have effect
2. 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.
Judith Simpson
Clerk of the Privy Council
Article 2
SCHEDULE
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.