Mutual Legal Assistance and Tax Treaties

UK

MLAT (Mutual Legal Assistance Treaty)

The UK has such treaties with Bolivia, Hong Kong, Panama (narcotics trafficking only with Panama, no fiscal crimes and Panama has no tax treaties with anyone), USA (extensive) and Uruguay.

Below is the link to the UK government website for these MLAT treaties.

http://www.fco.gov.uk/

UK Enforcement of Foreign Judgments
(Warning: Read only if in good health, can be extremely stressful)

The UK will enforce foreign civil judgments from following countries (Panama has no such treaties with any country):

Australia, Austria, Belgium, Canada, France, Germany, Ireland, Israel Italy, Netherlands, Norway, Suriname, Tonga.

Below is the government website link to read such treaties.

http://www.fco.gov.uk/

UK Tax Treaties – The UK is in a number of tax treaties, see list below

Australia	Belgium	Canada	Chile	France
Georgia	Iceland	India	Italy	Kuwait
Jordan	Lithuania	Malta	Mauritius	New Zealand
Norway	Pakistan	Singapore	South Africa	Taiwan
Turkey	USA

To read more about these UK treaties click here:

http://www.hmrc.gov.uk/international/in_force.htm

Canada

Canada has a massive amount of Mutual Legal Assistance Treaties in effect, some are listed below:

MUTUAL LEGAL ASSISTANCE TREATIES STATUS

Mutual Legal Assistance Treaties In force:

Bilaterals

• Canada/Austria (December 1, 1997) 1997 Canada Gazette Part I, p. 3889 (Vol. 131, No.52)
• Canada/Australia (March 14, 1990) 1990 Canada Gazette Part I, p. 1582
• Canada/Bahamas (July 10, 1990) 1990 Canada Gazette Part I, p. 3074
• Canada/China (July 1, 1995) 1995 Canada Gazette Part I, p. 2866
• Canada/France (May 1, 1991) 1991 Canada Gazette Part I, p. 1840
• Canada/Hungary (September 1, 1996) 1996 Canada Gazette Part I p.2925 (Vol. 130, No. 41)
• Canada/India (October 25, 1995) 1995 Canada Gazette, Part I p.4028
• Canada/Italy (December 1, 1995) 1996 Canada Gazette, Part I p. 159 (vol 130, No. 30)
• Canada/Korea (February 1, 1995) 1995 Canada Gazette, Part I, p. 442 (Vol. 129, No. 12)
• Canada/Mexico (October 21, 1990) 1990 Canada Gazette Part I, p. 4319
• Canada/Netherlands (May 1, 1992) 1992 Canada Gazette Part I, p. 1477
• Canada/Norway (January 14, 1999) 1999 Canada Gazette, Part I p. 293 (Vol. 133, No.6)
• Canada/Poland (July 1, 1997) 1997 Canada Gazette, Part I p. 2060 (Vol. 131, No. 29)
• Canada/Spain (March 3, 1995) 1995 Canada Gazette, Part I, p. 848 (Vol. 129, No. 12)
• Canada/Switzerland (November 17, 1995) 1995 Canada Gazette, Part I p. 4183
• Canada/Thailand (October 3, 1994) 1994 Canada Gazette Part I, p. 4260 (Vol. 128, No.43)
• Canada/Ukraine (March 1, 1999) 1999 Canada Gazette, Part I, p. 762 (Vol. 133, No. 12)
• Canada/United Kingdom - (September 17, 1993) 1993 Canada Gazette Part I, p. 3458 (Vol.127, No. 46)
• Canada/United States (January 24, 1990) 1990 Canada Gazette Part I, p. 953
  
  

Multilaterals

• InterAmerican Convention on Mutual Legal Assistance in Criminal Matters (July 3, 1996) 1996 Canada Gazette Part I, p.2483 (Vol. 130, No. 35)
• United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances (December 19, 1988) 1991 Canada Gazette Part I, p. 10 (Vol. 125, No. 1)

Sharing Agreements in Force:

• Canada/Jamaica
• Canada/Kenya
• Canada/Trinidad and Tobago
• Canada United States

Signed Mutual Legal Assistance Treaties:

• Canada/Belgium (January 11, 1996)
• Canada/Brazil (January 27, 1995)
• Canada/Czechoslovakia (November 3, 1997)
• Canada/Greece (July 14,1998)
• Canada/Jamaica (June 3, 1999)
• Canada/Peru (October 27, 1998
• Canada/Portugal (June 24, 1997)
• Canada/Romania (May 25, 1998)
• Canada Russia (October 20, 1997)
• Canada/Trinidad & Tobago (September 4, 1997)
• Canada/Uruguay (July 11, 1996)

Mutual Legal Assistance Treaties under Negotiation:

• Canada/Antigua
• Canada/Argentina
• Canada/Denmark
• Canada/Federal Republic of Germany
• Canada/Israel
• Canada/Jamaica
• Canada/Kazakstan
• Canada/Pakistan
• Canada/Panama
• Canada/Sweden
• Canada/Turkey
• Canada/Turks and Caicos
• Canada/Venezuela
• Canada/Vietnam

For more treaties Canada is involved in use this link below:

http://www.rcmp-grc.gc.ca/intpolicing/mlat_e.htm#Mutual

Canada Tax Treaties – Canada is in too many of these tax treaties to list here so please use this link to read more about them:

http://www.fin.gc.ca/treaties/cndtxtreat_e.html

Australia

Australia is involved in Mutual legal assistance treaties with the following countries:

Thailand, Sweden, Switzerland, Hong Kong, USA, Indonesia, Hungary, Ecuador, Israel, Portugal, Luxembourg, Finland, Italy, Philippines, Korea, Argentina, Mexico, Netherlands, Spain, Austria, and Canada.

See link below for details:

Mutual Assistance In Criminal Matters

Australia has numerous treaties and agreements regarding civil court procedures including enforcement of foreign judgments, collection of evidence, service of process etc. A list of these countries having treaties with Australia follows:

Korea, Thailand, UK, USA, Ireland, Canada, New Zealand, Netherlands, Finland, Sweden, Belgium, Spain, Portugal, Poland, Norway, Italy, Germany, Estonia, Czechoslovak, Austria and France.

For more information go here:

http://www.austlii.edu.au/au/other/dfat/subjects/Judicial_Cooperation.html

Australia Tax Treaties – Australia is in a fair amount of tax treaties with the following countries (Panama has no tax treaty with any country):

Canada, Hong Kong, India, Ireland, Japan, Korea, Netherlands, New Zealand, Norway, Russia, Singapore, South Africa, Switzerland, Taipei.

For more information click here:

http://www.treasury.gov.au/

USA

The United States is in a number of Mutual legal Assistance Treaties. For a complete list of them with links go here:

http://travel.state.gov/law/info/judicial/judicial_690.html

The United States is in a number of various treaties and agreements with numerous other countries concerning civil procedures, serving individuals, taking depositions, collection of evidence, enforcing judgments etc.

Australia	Belgium	Brazil	Canada	China
Croatia	Cyprus	Czech Republic	Denmark	El Salvador
Fiji	Finland	France	Germany	Greece
Honduras	Hong Kong, S.A.R., China	India	Indonesia	Ireland
Israel	Italy	Japan	Jordan	Kuwait
Luxembourg	Malaysia	Mexico	The Netherlands	New Zealand
Norway	Pakistan	Philippines	Portugal	Russia
Singapore	Slovak Republic	Slovenia	Spain	Sweden
Taiwan	Thailand	Ukraine	United Kingdom

Below follows a link to see all the treaties with these countries involved and note Panama is not one of those countries:

http://travel.state.gov/law/info/judicial/judicial_2510.html

USA Tax Treaties – The USA is in tax treaties with numerous countries. Remember tax treaties lead to fishing expeditions into bank and corporate records. Do not bank or use a corporation that has no tax treaty with a country you are in, from, or based in. Panama has no tax treaties with anyone. A list of countries with a tax treaty with the USA follows:

Australia, Barbados, Austria, Belgium, Belize, Canada, China, Cyprus, Denmark, Czech Republic, France, Egypt, Finland, Estonia, Germany, Iceland, Greece, Hungary, Indonesia, Israel, India, Jamaica, Ireland, Italy, Japan, Korea, Kazakastan, Latvia, Luxembourg, Lithuania, Mexico, Morocco, New Zealand, Netherlands, Norway, Pakistan, Philippines, Poland, Russia, Romania, Slovak Republic, Spain, Slovenia, South Africa, Sweden, Switzerland, Thailand, Tunisia, Trinidad and Tobago, Turkey, UK, Ukraine, Venezuela.

For more detailed information on USA tax treaties go here:

www.irs.gov/pub/irs-pdf/p901.pdf