International treaty

Tuvalu: tax treaties

Tax treaties and related documents between the UK and Tuvalu.

• From: HM Revenue & Customs
• Published: 2 January 2014

Documents

Tuvalu-UK Double Taxation Arrangement as amended by the 1974 arrangement - in force

PDF, 55.5 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 convention applies to Kiribati and Tuvalu, successor states of the Gilbert and Ellice Islands, with effect from 1 January 1949.

It is effective in the UK from:

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

Published 2 January 2014