The International Tax Enforcement (Bermuda) Order 2008, SI 2008/1789 was made on 9 July 2008, and subsequently approved by resolution of the House of Commons. The Order brings into effect the arrangements specified in the tax information exchange agreement (the TIEA) between the United Kingdom and Bermuda.
Scope
The TIEA covers taxes of every kind and description imposed in the United Kingdom and Bermuda, as well as any subsequent identical or similar t…