On 20 January 2017, The Double Taxation Treaties (Developing Countries) Bill 2016-17 is expected to resume its second reading debate. The Bill places a duty on the Chancellor of the Exchequer to align the results of double tax treaties with developing countries with the objective of the UK’s overseas development aid programme for decreasing poverty and to report to Parliament thereon; and for connected reasons. The Chancellor must have regard to the consequence of the rates of withholding tax and capital gains tax and the amount of profit tax that the developing country would be able to collect.