DT19300 - Tuvalu: Agreements

Tuvalu was formerly part of the Gilbert and Ellice Islands colony and the double taxation agreements between the United Kingdom and the Gilbert and Ellice Islands apply to Tuvalu (see also DT11250).

The agreement (SI 1950/750) has had effect since the late nineteen forties for income tax and was extended to corporation tax when that tax was introduced in the United Kingdom.

Further agreements (SI 1968/309 and SI 1974/1271) amending certain provisions in the 1950 agreement entered into force on 23 October 1968 and 25 July 1974 respectively.

The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/tuvalu-tax-treaties