International treaty

Kiribati: tax treaties

Tax treaties and related documents between the UK and Kiribati.

• From: HM Revenue & Customs
• Published: 27 December 2013

Documents

1950 Kiribati-UK Double Taxation Arrangement as amended by the 1974 Arrangement - in force

PDF, 47.7 KB, 22 pages

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Details

The Double Taxation Arrangement entered into force on 10 May 1950 and amended on 4 March 1968 and 25 July 1974.

The arrangement applies to Kiribati and Tuvalu, successor states of the Gilbert and Ellice Islands, with effect from 1 January 1949.

It’s effective in the UK from:

• 6 April 1948 for surtax
• 1 April 1949 for profits tax
• 6 April 1949 for Income Tax

Published 27 December 2013