In order to determine which country has priority in terms of taxation, the DBA will have a series of rules or « tie breaker » tests between the two countries to define where to pay taxes in order to avoid taxes in both countries. Look at the UK government`s aid sheet to find out if the second country has a DBA deal with the UK. The table below lists the countries that have concluded a double taxation treaty with the United Kingdom (as of 23 October 2018). An up-to-date list of active and historical double taxation treaties can be found on the UK Government`s website. A double taxation convention effectively terminates national law in both countries. For example, if you are not resident in the UK and you have UK bank interests, that income would be taxable in the UK under national law as UK income.