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Global Mobility Country Database

07 February 2022      Julia Ascott, Employment Taxes Specialist

BUFDG have published a database with summaries and links to current double taxation agreements, appropriate social security position, along with other useful links, on a country by country basis.

The Global Mobility Country Database aims to provide you with the following information on a per country basis:

  • Whether a double tax treaty (DTT) is in place with the UK
  • A summary of how a Permanent Establishment may be created
  • When employment taxes may be due
  • Whether the treaty has an academic exemption and how that applies
  • Link to HMRC’s manual on Double Taxation Relief
  • Link to the latest DTT
  • Whether a social security agreement in place with the UK
  • Summary of where social security is payable
  • Links to agreements or HMRC guidance
  • Link to the application for a certificate of coverage
  • Further information issued by the UK government
  • PwC country summary

The aim in producing this database is to reduce the amount of time members spend in finding the appropriate information and assessing the level of overseas tax and social security risks. 

If you have any queries, comments or suggestions regarding this database, please email me.



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