The history of international tax treaties from the UK perspective (15th November 2023)

The first tax treaty of the United Kingdom, dating back to 1872, concerned
the regulation of double taxation, for inheritance tax purposes, for British citizens
residing in the Canton of Vaud (Switzerland). The real development of
the law of tax treaties occurred after the First World War, with the contribution
of the League of Nations. However, the United Kingdom, despite its active
participation in the organization, opted in the 1920s and 1930s for a different
tax policy to the one recommended. Only after the Second World War, under
pressure from the United States, the United Kingdom was asked to grant
greater access to British markets. This led to the signing of the first tax treaty.
From 1946, the United Kingdom launched a massive campaign to negotiate tax
treaties, involving former colonies that had become independent and European
countries, collaborating with the then OEEC and with the OECD.