Updates: Double Taxation Relief Manual
2024
Pages for San Marino added.
Double Taxation Relief Manual: Guidance by country: Austria: Notes
Article removed no longer in the treaty
Non-residents: UK income: Teachers: Foreign Language Assistants
Removed Austria as requested
Non-residents: UK income: Interest, royalties, pensions
This page has been deleted because later guidance has been published at INTM400010 - Interest and Royalty payments
Non-residents: UK income: Employment
Reference to DT Manual updated to INT Manual. Reference to DT1715 (now archived ) removed
Philippines: Studentsand trainees
This page has been archived. The new DTRM pages for the Philippines are now as follows: DT15300 - Agreements in force DT15301 - Admissible taxes DT15302 - Treaty summary DT15303 - Notes.
This page has been archived.
The new DTRM pages for the Philippines are now as follows:
DT15300 - Agreements in force
DT15301 - Admissible taxes
DT15302 - Treaty summary
DT15303 - Notes
Philippines: Relief from Philippine tax
This page has been archived.
The new DTRM pages for the Philippines are now as follows:
DT15300 - Agreements in force
DT15301 - Admissible taxes
DT15302 - Treaty summary
DT15303 - Notes
2023
Double Taxation Relief Manual: Contents
Page titles amended
Update changes following review
Update changes following review.
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Double Taxation Relief Manual: Contents
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Double Taxation Relief Manual: Contents
Update changes following review.
Update changes following review
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Korea: Admissible and inadmissible taxes
update changes following review.
Update changes following review.
Update changes following review.
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Korea: Teachers and research workers
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Korea: Students and apprentices
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2022
Percentage rate for management fees amended
Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
Below are details of the amendments that were published on 27 February 2012
(see the update index for all updates)
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: recent changes
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Double Taxation Relief Manual: changes 18 February 2013
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Double Taxation Relief Manual: update index
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2021
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Double Taxation Relief Manual: Guidance by country: United States of America: Notes
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Double Taxation Relief Manual: Guidance by country: United States of America: Credit: Federal taxes
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Double Taxation Relief Manual: Guidance by country: United States of America: American wives
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Double Taxation Relief Manual: Guidance by country: United States of America: Residence
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Double Taxation Relief Manual: Guidance by country: United States of America: associated persons
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Double Taxation Relief Manual: Guidance by country: United States of America: Dividends
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Double Taxation Relief Manual: Guidance by country: United States of America: Restriction of credit
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Double Taxation Relief Manual: Guidance by country: United States of America: Capital gains
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Double Taxation Relief Manual: Guidance by country: United States of America: Share Options
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Double Taxation Relief Manual: Guidance by country: United States of America: Artistes and athletes
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Double Taxation Relief Manual: Guidance by country: United States of America: Teachers
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Double Taxation Relief Manual: Guidance by country: United States of America: Pensions from 2003
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Double Taxation Relief Manual: Guidance by country: United States of America: Pension Contributions
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Double Taxation Relief Manual: Guidance by country: United States of America: Offshore activities
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Double Taxation Relief Manual: Guidance by country: USA: Underlying Tax
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USA: double taxation agreement, Article 2: Taxes covered
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USA: double taxation agreement, Article 3: General definitions
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USA: double taxation agreement, Article 4: Fiscal domicile
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USA: double taxation agreement, Article 5: Permanent Establishment
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USA: double taxation agreement, Article 6: Income from immovable property
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USA: double taxation agreement, Article 7: Business profits
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USA: double taxation agreement, Article 8: Shipping and air transport
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USA: double taxation agreement, Article 9: Associated enterprises
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USA: double taxation agreement, Article 10: Dividends
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USA: double taxation agreement, Article 11: Interest
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USA: double taxation agreement, Article 12: Royalties
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USA: double taxation agreement, Article 13: Capital gains
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USA: double taxation agreement, Article 14 Independent personal services
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USA: double taxation agreement, Article 15 Dependent personal services
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USA: double taxation agreement, Article 16: Investment or holding companies
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USA: double taxation agreement, Article 17 Artistes and Atheletes
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USA: double taxation agreement, Article 18: Pensions
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USA: double taxation agreement, Article 19: Government service
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USA: double taxation agreement, Article 20: Teachers
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USA: double taxation agreement, Article 22: Other income
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USA: double taxation agreement, Article 23: Elimination of double taxation
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USA: double taxation agreement, Article 24: Non-discrimination
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USA: double taxation agreement, Article 25: Mutual agreement procedure
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USA: double taxation agreement, Article 26: Exchange of information and administrative assistance
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USA: double taxation agreement, Article 27A: Offshore activities
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USA: double taxation agreement, Article 28: Entry into force
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USA: double taxation agreement, Article 29: Termination
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USA: Double taxation agreement, Article 1: General scope
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USA: Double taxation agreement, Article 2: Taxes covered
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USA: Double taxation agreement, Article 4: Residence
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USA: Double taxation agreement, Article 6: Income from real property
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USA: Double taxation agreement, Article 7: Business profits
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USA: Double taxation agreement, Article 9: Associated enterprises
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USA: Double taxation agreement, Article 10: Dividends
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USA: Double taxation agreement, Article 11: Interest
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USA: Double taxation agreement, Article 12: Royalties
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USA: Double taxation agreement, Article 13: Gains
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USA: Double taxation agreement, Article 14: Income from employment
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USA: Double taxation agreement, Article 15: Directors' fees
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USA: Double taxation agreement, Article 16: Entertainers and sportsmen
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USA: Double taxation agreement, Article 18: Pension schemes
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USA: Double taxation agreement, Article 19: Government service
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USA: Double taxation agreement, Article 20: Students
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USA: Double taxation agreement, Article 20A: Teachers
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USA: Double taxation agreement, Article 21: Offshore exploration and exploitation activities
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USA: Double taxation agreement, Article 22: Other income
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USA: Double taxation agreement, Article 23: Limitation on benefits
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USA: Double taxation agreement, Article 24: Relief from double taxation
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USA: Double taxation agreement, Article 25: Non-discrimination
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USA: Double taxation agreement, Article 26: Mutual agreement procedure
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USA: Double taxation agreement, Article 27: Exchange of information and administrative assistance
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USA: Double taxation agreement, Article 28: Diplomatic agents and consular officers
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USA: Double taxation agreement, Article 29: Entry into force
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USA: Double taxation agreement, Article 30: Termination
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DT: Double taxation agreement, Exchange of Notes: Article 1
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USA: Double taxation agreement, Exchange of Notes: Article 3
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USA: Double taxation agreement, Exchange of Notes: Articles 9, 11 and 12
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USA: Double taxation agreement, Exchange of Notes: Article 10
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USA: Double taxation agreement, Exchange of Notes: Article 23
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USA: Double taxation agreement, Exchange of Notes: Article 24
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USA: Double taxation agreement, Exchange of Notes: Article 26
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USA: Double taxation agreement, Exchange of Notes: In general
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USA: Double taxation agreement, Mutual agreement on UK Pension arrangements
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Double Taxation Relief Manual: Guidance by country: United States of America: Convention in force
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Double Taxation Relief Manual: Guidance by country: United States of America: Admissible taxes
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Double Taxation Relief Manual: Guidance by country: United States of America: Notes
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Double Taxation Relief Manual: Guidance by country: United States of America: Treaty summary
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DT: Swaziland: double taxation agreement, Article 22: Personal allowances
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Double Taxation Relief Manual: Contents
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Double Taxation Relief Manual: Contents
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Namibia: double taxation agreement, Article 5: Shipping and air transport
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Papua New Guinea: Underlying Tax
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Double Taxation Relief Manual: Guidance by country: Qatar: Underlying Tax
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DT: Philippines: double taxation agreement, Article 1: Personal scope
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Trinidad & Tobago: Underlying Tax
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Double Taxation Relief Manual: Guidance by country: Netherlands: Underlying Tax
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Solomon Islands: Underlying Tax
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Double Taxation Relief Manual: Contents
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Double Taxation Relief Manual: Guidance by country: Belarus: Treaty Summary
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Double Taxation Relief Manual: Guidance by country: American Samoa: Contents
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Double Taxation Relief Manual: Guidance by country: Australia: Contents
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Double Taxation Relief Manual: Guidance by country: Austria: Admissible taxes
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Guidance updated.
Double Taxation Relief Manual: Guidance by country: Azerbaijan: Contents
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Double Taxation Relief Manual: Guidance by Country: Bahamas: Contents
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Double Taxation Relief Manual: Guidance by country: Barbados: Contents
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Double Taxation Relief Manual: Guidance by country: Belgium: Contents
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Double Taxation Relief Manual: Guidance by country: Benin: Contents
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Double Taxation Relief Manual: Guidance by country: Bolivia: Contents
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Double Taxation Relief Manual: Guidance by country: Brazil: Contents
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Double Taxation Relief Manual: Guidance by country: Brunei: Contents
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Double Taxation Relief Manual: Guidance by country: Burkina Faso: Contents
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Double Taxation Relief Manual: Guidance by country: Burundi: Contents
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Double Taxation Relief Manual: Guidance by country: Cambodia: Contents
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Double Taxation Relief Manual: Guidance by country: Cameroon: Contents
Guidance updated to force through changes to GOV.UK page.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Contents
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Double Taxation Relief Manual: Guidance by country: Cayman Islands: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Chad: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Congo (Democratic republic of the): Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Cuba: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Cyprus: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Contents
Guidance updated to force through changes to GOV.UK page.
Guidance updated to force through changes to GOV.UK page.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Djibouti: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Dominican Republic: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: East Timor: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Egypt: Contents
Guidance updated to force through changes to GOV.UK page.
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Equatorial Guinea: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Estonia: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Finland: Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: French Polynesia (Tahiti): Contents
Guidance updated to force through changes to GOV.UK page.
Double Taxation Relief Manual: Guidance by country: Albania: Admissable taxes
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Double Taxation Relief Manual: Guidance by country: Cameroon: Admissible taxes
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Removed incorrect links to DT1925, 1925A & 1925B. Replaced with correct Pensions pages DT1926 & 1927
Non-residents: UK income: share option gains, phantom share option gains and bonuses
Removed out of date last paragraph
Double Taxation Relief Manual: Guidance by country: Finland: Treaty summary
Page DT7153 being re-published to force change to GOV.UK.
Removed reference to annuities from Note 1 for consistency (as per new template).
Double Taxation Relief Manual: Guidance by country: Argentina: Notes
Title updated to be consistent with rest of guidance.
Double Taxation Relief Manual: Guidance by country: Albania: Notes
'treaty' amended to 'agreement' for consistency.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Agreements in force
amended 'agreement' to 'convention' for consistency.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Admissible taxes
amended 'agreement' to 'convention' for consistency.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Treaty summary
Removed punctuation at the end of bullet points and changes font in table from italic to normal to meet CS Style Guide
Double Taxation Relief Manual: Guidance by country: Bulgaria: Notes
'Agreement' amended to 'convention' throughout for consistency
Double Taxation Relief Manual: Guidance by country: Ethiopia: Agreements in force
amended 'agreement' to 'convention' for consistency
Double Taxation Relief Manual: Guidance by country: China: Admissible taxes
Page DT4901 re-published to force change to GOV.UK.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Treaty summary
Reference to annuities removed from 'other pensions' comment
Double Taxation Relief Manual: Guidance by country: Fiji: Treaty summary
Amended 'Arbitration' to 'N/A' (rather than the article number) for consistency & 'agreement' to 'convention' in Note 1.
Double Taxation Relief Manual: Guidance by country: Algeria: Treaty summary
Guidance re-published for consistency of style.
Double Taxation Relief Manual: Guidance by country: Finland: Agreements in force
Amended date format for consistency (removed 'th' 'st')
Double Taxation Relief Manual: Guidance by country: Finland: Admissible taxes
Amended bullet point - removed capitalisation of first word, as per the CS Style Guide.
Double Taxation Relief Manual: Guidance by country: Cyprus: Agreements in force
Page DT5350 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Cyprus: Treaty summary
Page DT5353 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Agreements in force
Small change reinput to force change to GOV.UK.
Double Taxation Relief Manual: Guidance by country: China: Admissible taxes
Small change made to title of page.
Double Taxation Relief Manual: Guidance by country: China: Contents
Information reinput to force change to GOV.UK.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Agreements in force
Page DT4100 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Admissible taxes
Page DT4101 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Treaty summary
Page DT4102 updated in the Double Taxation Relief Manual.
Page DT4102 updated in the Double Taxation Relief Manual.
Page DT4102 updated in Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Notes
Page DT4103 updated in the Double Taxation Relief manual.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Contents
Information reinput to force change to GOV.UK.
Information reinput to force change to GOV.UK.
Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Treaty summary
Page DT20302 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Notes
Page DT20303 updated in the Double Taxation Relief Manual.
Updated using new format
Updated using new format
Updated using new format
Updated using new format/template
Page archived
Page archived
Ghana: Relief from Ghanaian tax
page archived
Page archived.
Double Taxation Relief Manual: Contents
Links to archived pages (DT8055, 8057, 8058, 8059) removed.
Updated using new format
Updated using new template
Updated using new format
Updated using new format
Archiving reason text added
page archived
Page archived
Page archived
page archived
Guyana: Relief from Guyana tax
Page archived
Page archived
Double Taxation Relief Manual: Contents
Links to archived pages DT8754 to DT8760 & DT8790 removed.
Guidance updated using new format
guidance updated
guidance updated using new format
Guidance updated using new format
page archived
Hungary: Interest and royalties
page archived
DT: Hungary: Artistes and sportsmen
page archived
Hungary: Relief from Hungarian tax
page archived
Page archived
Double Taxation Relief Manual: Contents
Links to archived pages (DT9255 to DT9259) removed.
Double Taxation Relief Manual: Guidance by country :Hong Kong: Agreements in force
Page updated using new template
Double Taxation Relief Manual: Guidance by country: Hong Kong: Admissible taxes
Guidance updated using new template
Double Taxation Relief Manual: Guidance by country: Hong Kong: Treaty summary
Guidance updated using new template
Double Taxation Relief Manual: Guidance by country: Hong Kong: Interest
page archived
Double Taxation Relief Manual: Guidance by country: Hong Kong: Royalties
Page archived
Page archived
Double Taxation Relief Manual: Guidance by Country: Hong Kong: Relief from Hong Kong tax
Page archived
Double Taxation Relief Manual: Guidance by country: Hong Kong: Underlying Tax
page archived
Double Taxation Relief Manual: Guidance by country: Hong Kong Air transport
page archived
Double Taxation Relief Manual: Guidance by country: Hong Kong: Shipping transport
Page archived
Double Taxation Relief Manual: Guidance by country: Hong Kong: contents
Links to archived pages (DT9204, 9205, 9206, 9207,9208, 9209, 9210, 9211) removed.
Double Taxation Relief Manual: Guidance by country: Albania: interest
Page DT2254 archived.
Double Taxation Relief Manual: Guidance by country: Albania: royalties
Page DT2255 archived.
Double Taxation Relief Manual: Guidance by country: Albania: pensions
Page DT2256 archived.
Guidance by country: Ethiopia: interest
Page DT6804 archived.
Guidance by country: Ethiopia: royalties
Page DT6805 archived.
Guidance by country: Ethiopia: other income
Page DT6806 archived.
Guidance by country: Ethiopia: tax spared
Page DT6807 archived.
Page DT6855 archived.
Falkland Islands: Interest and royalties
Page DT6856 archived.
Falkland Islands: Offshore Activities
Page DT6858 archived.
Page DT6859 archived.
Page DT6860 archived.
Page DT7055 archived.
Page DT7057 archived.
Fiji: Claims for relief under the agreement
Page DT7058 archived.
Page DT7056 archived.
Double Taxation Relief Manual: Guidance by country: Albania: contents
Links to pages 89301, 89302 and 89303 archived.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Contents
Links to pages 89855, 89856, 89857 and 89858 archived.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Contents
Links to pages 89865, 89866, 89867, 89868 and 89869 archived.
Double Taxation Relief Manual: Guidance by country: Fiji: Contents
Links to pages 89881, 89882,89883 and 89884 archived.
Double Taxation Relief Manual: Guidance by country: Faroe Islands: Contents
Information reinput to force changes to GOV.UK.
Updated to new format
Title amended
Updated using new format for consistency: amended 'agreement' to 'convention'
Updated to new format
Updated using new format/template
page archived
page archived.
page archived.
Page archived
Page archived.
Gambia: relief from Gambian tax
Page archived.
Page archived
Double Taxation Relief Manual: Contents
Removed links to archived pages DT7655 to DT7660 & DT7690
Double Taxation Relief Manual: Guidance by country: Finland: Agreements in force
Page DT7150 Updated in the Double Taxation Relief Manual.
Page DT7150 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Finland: Admissible taxes
Page DT7152 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Finland: Treaty summary
Page DT7153 updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Finland: Notes
Page DT7154 updated in the Double Taxation Relief Manual.
Finland: Admissible - and inadmissible taxes
Page DT7155 archived.
Page DT7156 archived.
Page DT7159 archived.
Page DT7160 archived.
Finland: Students and apprentices
Page DT7161 archived.
Page DT7162 archived.
Page DT7163 archived.
Page DT7164 archived.
Finland: Claims for relief under the agreement
Page DT7165 archived.
Double Taxation Relief Manual: Guidance by country: Finland: Contents
Links to pages 89891, 89892, 89893, 89894, 89895. 89896, 89897, 89898 and 89899 archived.
Page archived. Guidance updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Albania: Agreements in force
Page DT2550 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Albania: Admissable taxes
Page DT2551 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Albania: Treaty summary
Page DT2552 of the Double Taxation Relief Manual updated.
Page DT2252 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Albania: Notes
Page DT2253 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Agreements in force
Page DT6800 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Admissible taxes
Page DT6801 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Treaty summary
Page DT6802 of the Double Taxation Relief Manual updated.
Page 6802 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Notes
Page 6803 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Agreements in force
Page DT6850 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Admissible taxes
Page DT6851 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Treaty summary
Page DT6852 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Notes
Page DT6853 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Faroes: Agreements in force
Page DT6950 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Faroes: Admissible taxes
Page DT6951 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Faroes: Treaty summary
Page DT6952 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Fiji: Agreements in force
Page DT7050 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Fiji: Admissible taxes
Page DT7051 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Fiji: Treaty summary
Page DT7052 of the Double Taxation Relief Manual updated.
Page DT7052 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Fiji: Notes
Page DT7053 of the Double Taxation Relief Manual updated.
Double Taxation Relief Manual: Guidance by country: Ireland: Government remuneration and pensions
Table amended
Table format updated
Updated table
Double Taxation Relief Manual: Guidance by country: Spain: Agreements in force
amended 'agreement' to 'convention' for consistency.
Double Taxation Relief Manual: Contents
Deleted 'Admissible & Inadmissible Taxes'.
Double Taxation Relief Manual: Guidance by country: Portugal: Notes
Format update
Slovak Republic: Treaty summary
Format change
Guidance update
Double Taxation Relief Manual: Contents
Removed "Admissible and inadmissible taxes".
Updated to new format & corrected SI No.
Updated to ne style - agreement amended to convention and capital letter removed from bullet point, as per CS Style Guide.
Updated using new template/format.
Amended 'agreement' to 'convention' in the first line and 'United Kingdom' to 'UK' for consistency.
Slovak Republic: Agreements in force
Amended 'United Kingdom' to' UK' in the last paragraph, for consistency.
Double Taxation Relief Manual: Guidance by country: Bahrain: Treaty summary
Added a missing word (taxation) to the end of the sentence.
Double Taxation Relief Manual: Guidance by country: Bahrain: Notes
removed punctuation from the end of the bullets, as per CS Style Guide.
Double Taxation Relief Manual: Contents
Deleted 'Admissible and Inadmissible taxes'
Double Taxation Relief Manual: Guidance by country: Guernsey: Treaty summary
Updated using new template for consistency.
Double Taxation Relief Manual: Guidance by country: Lithuania: Contents
removed unnecessary title 'Admissible & Inadmissible taxes'
Double Taxation Relief Manual: Guidance by country: Contents
title removed as not needed
Double Taxation Relief Manual: Guidance by country: Lithuania: Agreement
Updated using the new template/format for consistency.
Added 'from' in the 'has effect' paragraph - for consistency.
Double Taxation Relief Manual: Guidance by country: Lithuania: Admissible taxes
Updated to comply with CS Style Guide
Double Taxation Relief Manual: Guidance by country: Lithuania: Treaty summary
Updated using new layout for consistency and to meet CS Style guidlines
Double Taxation Relief Manual: Guidance by country: Lithuania: Notes
Updated to be gender neutral (apart from reference to the title)
Double Taxation Relief Manual: Contents
Title 'Admissible & Inadmissible Taxes' removed
Amended for consistency and to meet the CS Style guide
amended effective date to 1/1/66
amended agreement to convention for consistency - removed full stops as per CS Style Guide
Updated using new format for consistency
'United Kingdom' amended to 'UK' throughout for consistency.
Double Taxation Relief Manual: Guidance by country: Bahrain: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bahrain: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bahrain: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bahrain: Notes
Guidance updated.
Guidance by country: Bahrain: interest
Page archived.
Guidance by country: Bahrain: royalties
Page archived.
Double Taxation Relief Manual: Guidance by country: Bahrain: contents
Links to pages 89417 and 89418 archived.
Double Taxation Relief Manual: Guidance by Country: Lesotho: Agreements in force
Updated using new layout for consistency
Double Taxation Relief Manual: Guidance by County: Lesotho: Admissible Taxes
Updated using new template for consistency
Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary
Updated using the new template for consistency
Changed 1997 DTA back to DTC
updated to new format for consistency
Double Taxation Relief Manual: Guidance by Country: Lesotho: Notes
Amended convention to agreement in first paragraph for consistency
Double Taxation Relief Manual: Guidance by country: Latvia: Agreements in force
Correct the effective date in Latvia from 1996 to 1997
Corrected effective date in Latvia to 1997
Double Taxation Relief Manual: Guidance by country: Latvia: Admissible taxes
Agreement amended to convention for consistency.
Double Taxation Relief Manual: Guidance by country: Latvia: Treaty summary
Updated to new format for consistency and to comply with the CS Style Guide.
Double Taxation Relief Manual: Guidance by country: Latvia: Notes
Update so that the guidance is gender neutral - amended him/his to them/their and sportsman to sportsperson.
Double Taxation Relief Manual: Guidance by country: Jersey: Agreements in force
Updated to new format/layout for consistency
Double Taxation Relief Manual: Guidance by country: Jersey: Admissible Taxes
Amended to meet CS Style Guide
Double Taxation Relief Manual: Guidance by country: Jersey: Treaty summary
Updated using new template/format for consistency.
Updated using new format/template for constsency
Amended agreement to convention for consistency
Double Taxation Relief Manual: Kosovo: Treaty summary
Updated using new format/template for consistency and to comply with the CS Style Guide.
Double Taxation Relief Manual: Guidance by country: Estonia: Notes
amended 'agreement' to 'convention' and 'an' to 'a'.
Updated to new format for consistency
Updated to new format for consistency
updated using new format for consistency.
Agreement amended to convention throughout for consistency
Double Taxation Relief Manual: Guidance by country: Japan: Agreements in force
Amended F to lower case in title (force)
Double Taxation Relief Manual: Guidance by country: Japan: Admissible taxes
Updated using new format for consistency and to meet the CS Style Guide.
Double Taxation Relief Manual: Guidance by country: Japan: Treaty summary
Updated using the new template for consistency
Titles added to table
Double Taxation Relief Manual: Guidance by country: Japan: Notes
Updated for consistency and to meet CS Style Guidance
Double Taxation Relief Manual: Guidance by country: France: Agreements in force
Amended the word agreement to convention for consistency.
Double Taxation Relief Manual: Guidance by country: France: Admissible taxes
Amended the word agreement to convention for consistency
Double Taxation Relief Manual: Guidance by country: France: Treaty summary
Title - capital S replaced with lower case for consistency and to comply with the Style Guide
Amended to new format for consistency
typo
Updated to comply with CS Style Guide
Updated page using new template for consistency
typo - extra space removed
Amended the word 'treaty' to 'convention' for consistency
replaced ' both states' with Israel and the UK'
Formatting change
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Agreements in force
Title of the agreement corrected.
Double Taxation Relief Manual: Guidance by country: Chile: Treaty summary
Amended the conditions for lower rate on dividends entry to add 'The beneficial owner must be a company which hold...'
Double Taxation Relief Manual: Guidance by country: China: Treaty summary
Removed the word 'a' from 'Government pensions' section
Double Taxation Relief Manual: Guidance by country: Czech Republic: Treaty summary
Title - changed S to lower case in summary. Removed 'of' & 'a' from the government pensions section.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Notes
Removed duplication of title of page from the main body and amended to United Kingdom to UK for consistency.
Double Taxation Relief Manual: Guidance by country: Isle of Man: Agreements
Updated to new format for consistency.
Link to treaty added
Double Taxation Relief Manual: Guidance by country: Isle of Man: Treaty summary
Updated using the new format for consistency
Double Taxation Relief Manual: Guidance by country: Isle of Man: Admissible taxes
updated for consistency using new template
Double Taxation Relief Manual: Guidance by country: Egypt: Agreements in force
Guidance updated.
Double Taxation relief Manual: Guidance by country: Azerbaijan: Agreements in force
Guidance updated.
Double Taxation relief Manual: Guidance by country: Azerbaijan: Treaty summary
Guidance updated.
typo - removed 'the' from Gov Pensions section of table
Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
Amended 'sportsmen' to 'sportspersons'
Double Taxation Relief Manual: Guidance by country: Austria: Notes
Sportsmen amended to sportsperson
Updated to new format to meet CS Style guide
Removed bold/repeated title.
Updated to new format to meet CS Style guide.
Updated to meet CS Style guide and to ensure it is gender neutral.
Updated using the new format to meet the CS Style guide
bullet point added for consistency
% used rather than per cent - for consistency
New format
new format
tried to correct layout
Slovak Republic: Treaty summary
Guidance update.
Double Taxation Relief Manual: Guidance by country: Barbados: Agreements in force
United Kingdom amended to UK for consistency
Double Taxation Relief Manual: Guidance by country: Barbados: Notes
Treaty amended to convention for consistency.
Double Taxation Relief Manual: Guidance by country: Brazil: Admissible taxes
typo
Double Taxation Relief Manual: Guidance by country: Brazil: Notes
removed title 'Notes' from main body
Removed title from main body
Double Taxation Relief Manual: Guidance by country: Canada: Agreements in force
Title capitalisation amended
typo - capitalise Royalties for consistency
Double Taxation Relief Manual: Guidance by country: Canada: Notes
amended 'wife' to 'spouse' so that the text is gender neutral
Double Taxation Relief Manual: Guidance by country: China: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Treaty summary
Guidance updated.
Guidance updated.
Colombia: Double Taxation Relief Manual: Guidance by country: Agreements in force
Guidance updated.
Colombia: Double Taxation Relief Manual: Guidance by country: Treaty summary
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Egypt: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Treaty summary
Punctuation removed from the end of bullet point in line with CS Style Guide.
Double Taxation Relief Manual: Guidance by country: France: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Notes
Guidance updated.
Gibraltar: Agreements in force
Updated to new format, link added.
Updated using new template
Double Taxation Relief Manual: Guidance by country: Canada: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Notes
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Guernsey: Agreement
Guidance updated using the new template, link also added
Double Taxation Relief Manual: Guidance by country: Guernsey
updated to new format for consistency - added bullet point
Double Taxation Relief Manual: Guidance by country: Austria: Treaty Summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Agreements
Page updated using the new guidance and template to meet CS Style guide
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Admissible taxes
Removed large title "Admissible taxes"
Slovak Republic: Treaty summary
Formatting
Formatting
Formatting
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Treaty Summary
Guidance updated to new format to meet style guide
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Notes
United Kingdom amended to UK for consistency.
Double Taxation Relief Manual: Guidance by country: Algeria: Treaty summary
Removed punctuation after bullet points to meet CS Style guide & amendment to wording of Government pentions
Double Taxation Relief Manual: Guidance by country: Algeria: Notes
punctuation removed from bullet point as per CS style guide
Double Taxation Relief Manual: Guidance by country: Australia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Australia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Australia: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Treaty Summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Admissible taxes
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Agreements in force
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Notes
Agreement amended to convention for consistency.
Double Taxation Relief Manual: Guidance by country: Algeria: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Treaty summary
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Treaty summary
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Greece: Agreement
word added for consistency to page 1 'from'
Double Taxation Relief Manual: Guidance by country: Greece: Treaty summary
United Kingdom amended to UK for consistency.
Double Taxation Relief Manual: Guidance by country: Greece: Admissible taxes
per cent changed to % for consistency.
Double Taxation Relief Manual: Guidance by country: Greece: Notes
United Kingdom amended to UK & agreement amended to convention.
Double Taxation Relief Manual: Guidance by country: Chile: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Greece: Agreement
Spelling correction
layout changed
Page format updated to the new format
Double Taxation Relief Manual: Guidance by country: Greece: Admissible taxes
Guidance updated to meet style guide
New layout
Double Taxation Relief Manual: Guidance by country: Greece: Treaty summary
update format
link added
Double Taxation Relief Manual: Guidance by country: Croatia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Egypt: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Treaty Summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Treaty summary
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Treaty summary
Guidance updated.
Colombia: Double Taxation Relief Manual: Guidance by country: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Australia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Treaty summary
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Colombia: Double Taxation Relief Manual: Guidance by country: Treaty summary
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Agreements in force
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cambodia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cambodia
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cameroon: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cameroon: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cameroon: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Central African Republic: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Central African Republic
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Central African Republic: Unilateral relief
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chad: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chad
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chad: Unilateral relief
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Congo, The Republic of: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Congo
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Congo Unilateral relief
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Congo (Democratic republic of the): Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Congo (Democratic republic of)
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cook Islands: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cook Islands
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cook Islands: Claims to relief
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Costa Rica: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Costa Rica
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cuba: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cuba
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cuba: Admissible tax
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Djibouti: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Djibouti
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Djibouti: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominica: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominica
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominica: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominican Republic: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominican Republic
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominican Republic: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dubai: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dubai
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dubai: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: East Timor: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: East Timor
Guidance updated.
Double Taxation Relief Manual: Guidance by country: East Timor: Unilateral Relief
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Ecuador: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Ecuador
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Ecuador: Admissible and inadmissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Egypt: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: El Salvador: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: El Salvador
Guidance updated.
Double Taxation Relief Manual: Guidance by country: El Salvador Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Equatorial Guinea: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Equatorial Guinea
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Equatorial Guinea: Unilateral Relief
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Eritrea: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Eritrea
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Eritrea: Admissible and inadmissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Faroe Islands: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Faroes: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Faroes: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Faroes: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Fiji: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Finland: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: French Polynesia (Tahiti): Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: French Polynesia (Tahiti)
Guidance updated.
Double Taxation Relief Manual: Guidance by country: French Polynesia (Tahiti): Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Contents
Guidance updated to be consistent throughout the manual.
Double Taxation Relief Manual: Guidance by country: Barbados: Contents
Guidance updated to be consistent throughout the manual.
Double Taxation Relief Manual: Guidance by country: Belgium: Contents
Guidance updated to be consistent throughout the manual.
Double Taxation Relief Manual: Guidance by country: Bosnia-Herzegovina: Contents
Guidance updated to be consistent throughout the manual.
Double Taxation Relief Manual: Guidance by country: Botswana: Contents
Guidance updated to be consistent throughout the manual.
Double Taxation Relief Manual: Guidance by country: Denmark: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Agreements in force
Guidance updated
Double Taxation Relief Manual: Guidance by country: Denmark: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Agreements in force
Guidance updated.
try to correct fonts
Guidance updated.
Guidance updated.
Botswana: Relief from Botswana tax
Page DT3855 archived.
Double Taxation Relief Manual: Guidance by country: Botswana: Contents
Links to page 89534 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Agreements in force
Guidance updated,
Double Taxation Relief Manual: Guidance by country: Egypt: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreements in force
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Australia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Australia: Notes
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Afghanistan: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: Admissable taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: interest
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: royalties
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: pensions
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: interest
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: royalties
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: professors, teachers and researchers
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Admissible taxes
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Notes
Guidance updated.
Guidance updated.
Botswana: Relief from Botswana tax
Page archived. Guidance has been updated in the Double Taxation Relief Manual.
Double Taxation Relief Manual: Guidance by country: Brazil: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Agreements in force
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bahrain: contents
Guidance updated.
Double Taxation Relief Manual: Guidance by Country: Belarus: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by Country: Bahamas: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belarus: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Agreements in force
Guidance noted.
Double Taxation Relief Manual: Guidance by country: Belgium: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Benin: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Benin
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Benin: Admissible and inadmissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bermuda: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bermuda: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bermuda: Admissible for unilateral relief
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bosnia-Herzegovina: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bosnia-Herzegovina
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burkina Faso: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burkina Faso
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burkina Faso: Admissible and inadmissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burundi: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burundi
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burundi: Admissible Taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Notes
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Contents
Guidance updated.
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Guidance updated.
Guidance by country: China: source of income
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Guidance by country: China: interest
Page DT4907 archived.
Guidance by country: China: teachers and researchers, students, etc.
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Guidance by country: China: tax spared
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Guidance by country: China: dividends
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Guidance by country: China: royalties
Page DT4908 archived.
Guidance by country: China: relief from Chinese tax
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Guidance by country: China: Underlying Tax
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Double Taxation Relief Manual: Guidance by country: Egypt: Agreements in force
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Egypt: Admissible taxes
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Egypt: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Egypt: Notes
Guidance updated.
Guidance updated.
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Double Taxation Relief Manual: Guidance by country: Egypt: Contents
Link to pages 89824, 89825, 89826 and 89827 archived.
Double Taxation Relief Manual: Guidance by country: Algeria: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Abu Dhabi: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Treaty summary
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Admissible taxes
Guidance updated.
DT: Belize: double taxation agreement, Article 3: Industrial or commercial profits
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Belize: Relief from Belize tax
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DT: Belize: double taxation agreement, Article 1: Taxes covered
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DT: Belize: double taxation agreement, Article 2: General definitions
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DT: Belize: double taxation agreement, Article 4: Associated enterprises
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DT: Belize: double taxation agreement, Article 5: Shipping and air transport
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DT: Belize: double taxation agreement, Article 6: Dividends
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DT: Belize: double taxation agreement, Article 7: Royalties
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DT: Belize: double taxation agreement, Article 8: Governmental functions
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DT: Belize: double taxation agreement, Article 10: Pensions and purchased annuities
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DT: Belize: double taxation agreement, Article 11: Professors and teachers
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DT: Belize: double taxation agreement, Article 12: Students and business apprentices
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DT: Belize: double taxation agreement, Article 13: Elimination of double taxation
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DT: Belize: double taxation agreement, Article 14: Exchange of information
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DT: Belize: double taxation agreement, Article 15: Entry into force
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DT: Belize: double taxation agreement, Article 16: Termination
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Double Taxation Relief Manual: Guidance by country: Bolivia: Contents
Guidance updated.
Links to pages 89520,89521,89522 and 89523 archived.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bolivia: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brazil: Notes
Guidance updated.
Double Taxation Relief Manual: Contents
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Virgin Islands (British): Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burkina Faso: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burundi: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by Country: Bahamas: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bahrain: contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belarus: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belgium: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Benin: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bermuda: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bosnia-Herzegovina: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Botswana: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cambodia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cameroon: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cayman Islands: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Central African Republic: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chad: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Contents
Guidance updated.
Links to pages 89645,89646,89647,89648,89649,89650,89651 and 89652 archived.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Chile: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Contents
Guidance updated.
Guidance updated.
Bolivia: Relief from Bolivian tax
Page DT3657 archived.
Bolivia: Interest and royalties
Page DT3654 archived.
Page DT3656 archived.
Page DT3658 archived.
Double Taxation Relief Manual: Guidance by country: Belize: Contents
Links to pages 89486, 89487, 89488, 89489, 89480, 89491, 89492, 89493, 89494, 89495, 89496, 89497, 89498, 89499, 89500, 89501, 89502, 89503, 89504, 89505, 89506 and 89507 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Dividends
Page DT4854 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Interest
Page DT4855 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Royalties
Page DT4856 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Capital Gains
Page DT4857 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Pensions and pension contributions
Page DT4858 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Students
Page DT4859 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Other income
Page DT4860 archived.
Double Taxation Relief Manual: Guidance by country: Chile: Relief from Chilean tax
Page DT4861 archived.
Double Taxation Relief Manual: Guidance by country: Djibouti: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominica: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dominican Republic: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Dubai: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: East Timor: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Ecuador: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Egypt: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: El Salvador: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Equatorial Guinea: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Eritrea: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Contents
Guidance updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Faroe Islands: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Fiji: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Finland: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: French Polynesia (Tahiti): Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Abu Dhabi: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Afghanistan: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Albania: contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: American Samoa: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by Country: Andorra: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Angola: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Armenia: contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Aruba: Contents
Guidance updated.
Double Taxation Relief Manual: Ascension Island: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Australia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Austria: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Azerbaijan: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bulgaria: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: China: Treaty summary
Guidance updated.
Guidance updated
Guidance by country: China: source of income
Page to be republished and archive message to be added to page.
Double Taxation Relief Manual: Guidance by country: Colombia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Congo, The Republic of: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Congo (Democratic republic of the): Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cook Islands: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Costa Rica: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cuba: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Cyprus: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Contents
Guidance updated.
Double Taxation Relief Manual: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Contents
Guidance updated.
Guidance by country: China: dividends
Page republished to add an archive message.
Guidance by country: China: interest
Page republished to add an archive message.
Page republished to add an archive message.
Guidance by country: China: royalties
Page republished to add an archive message.
Page republished to add an archive message.
Guidance by country: China: teachers and researchers, students, etc.
Page republished to add an archive message.
Page republished to add an archive message.
Guidance by country: China: tax spared
Page republished to add an archive message.
Page republished to add an archive message.
Guidance by country: China: Underlying Tax
Page republished to add an archive message.
Double Taxation Relief Manual: Guidance by country: Argentina: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Contents
Page DT2451 archived as added twice by mistake.
Links to pages 89321, 89322, 89323, 89324, 89325, 89326, 89327, 89328, 89329, 89330, 89331, 89332, 89333, 89334, 89335, 89336, 89337, 89338, 89339, 89340, 89341, 89342 archived.
Double Taxation Relief Manual: Guidance by country: Cyprus: Agreements in force
Page DT5350 title amended to be consistent with the updated guidance.
Double Taxation Relief Manual: Guidance by country: Canada: Admissible taxes
Body of text amended as there was a gap between one of the bullet points.
Updated to include Employment Fund Surcharge.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Source of income
Page archived. Guidance updated.
Page DT2455 archived.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Dividends
Page archived. Guidance updated.
Page DT2456 archived.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreement not to apply
Page archived. Guidance updated.
Page DT2457 archived.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Relief from Antiguan tax
Page archived. Guidance updated.
Page DT2458 archived.
Double Taxation Relief Manual: Guidance by country: Antigua & Barbuda: Underlying Tax
Page archived. Guidance updated.
Page DT2459 archived.
Antigua: double taxation agreement, Paragraph 1: Taxes covered
Page archived. Guidance updated as the Double Taxation Arrangement for Antigua and Barbuda is already published in the Tax Treaty pages.
Page DT2465 archived.
Double Taxation Relief Manual: Guidance by country: Belize: Contents
Page DT3501 added to contents page.
Antigua: double taxation agreement, Paragraph 3: Industrial or commercial profits
Page DT2467 archived.
Antigua: double taxation agreement, Paragraph 4: Associated enterprises
Page DT2468 archived.
Antigua: double taxation agreement, Paragraph 5: Shipping and air transport
Page DT2469 archived.
Antigua: double taxation agreement, Paragraph 6: Dividends
Page DT2470 archived.
Antigua: double taxation agreement, Paragraph 7: Royalties
Page DT2471 archived.
Antigua: double taxation agreement, Paragraph 8: Governmental functions
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Page DT2473 archived.
Antigua: double taxation agreement, Paragraph 10: Pensions and purchased annuities
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Antigua: double taxation agreement, Paragraph 11: Professors and teachers
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Antigua: double taxation agreement, Paragraph 12: Students and business apprentices
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Antigua: double taxation agreement, Paragraph 13: Elimination of double taxation
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Antigua: double taxation agreement, Paragraph 13A: Exclusion of certain companies
Page DT2478 archived.
Antigua: double taxation agreement, Paragraph 14: Exchange of information
Page DT2479 archived.
Antigua: double taxation agreement, Paragraph 15: Entry into force
Page DT2480 archived.
Antigua: double taxation agreement, Paragraph 16: Termination
Page DT2481 archived.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Subject to tax
Page DT2454 archived.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Treaty summary
Guidance updated.
Guidance updated again to format text.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Notes
Guidance updated.
Burma: Double taxation agreement, Article 1: Taxes covered -
Page archived. Guidance has been updated as the Double Taxation Convention for Burma (Myanmar) is already published in the Tax Treaty pages.
Page DT4217 archived.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Notes
Guidance updated.
Page DT4214 archived.
Page DT4215 archived.
Page DT4216 archived.
Burma: Double taxation agreement, Article 2: General definition
Page DT4218 archived.
Burma: Double taxation agreement, Article 3: Industrial and commercial profits
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Burma: Double Taxation agreement, Article 4: Association enterprises
Page DT4220 archived.
Burma: Double Taxation agreement, Article 5: Shipping and air transport
Page DT4221 archived.
Burma: Double taxation agreement, Article 6: Dividends
Page DT4222 archived.
Burma: Double taxation agreement, Article 7: Royalties
Page DT4223 archived.
Burma: Double taxation agreement, Article 8: Governmental functions
Page DT4224 archived.
Burma: Double taxation agreement, Article 9: Income from personal (including professional) services
Page DT4225 archived.
Burma: Double taxation agreement, Article 10: Pensions and purchased annuities
Page DT4226 archived.
Burma: Double taxation agreement, Article 11: Professors and teachers
Page DT4227 archived.
Burma: Double taxation agreement, Article 12: Students and business apprentices
Page DT4228 archived.
Burma: Double taxation agreement, Article 13: Personal allowances
Page DT4229 archived.
Burma: Double taxation agreement, Article 14: Elimination of double taxation
Page DT4230 archived.
Burma: Double taxation agreement, Article 15: Exchange of information
Page DT4231 archived.
Burma: Double taxation agreement, Article 16: Non discrimination
Page DT4232 archived.
Burma: Double taxation agreement, Article 16 Territorial extension
Page DT4233 archived.
Burma: Double Taxation agreement, Article 18: Entry into force
Page DT4234 archived.
Burma: Double taxation agreement, Article 19: Termination
Page DT4235 archived.
Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Contents
Links to pages 89580, 89581, 89582, 89583, 89584, 89585, 89586, 89587, 89588, 89589, 89590, 89591, 89592, 89593, 89594, 89595, 89596, 89597, 89598, 89599, 89600, 89601 and 89602 archived.
Double Taxation Relief Manual: Guidance by country: Belize: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Belize: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Admissible taxes
Guidance updated again to remove an error message.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Contents
Page DT2451 added to contents page before updating guidance.
Page DT3155 archived.
Page DT3157 archived.
Page DT3158 archived.
Barbados: Agreement not to apply
Page DT3159 archived.
Barbados: Relief from Barbados tax
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Page DT3190 archived.
DT: Barbados: double taxation agreement, Article 14: Governmental functions
Page archived. Minor change made to archive text before unpublishing page.
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DT: Barbados: double taxation agreement, Article 26: Non-discrimination
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DT: Barbados: double taxation agreement, Article 1: Taxes covered
Minor change made to archive text before unpublishing page. Page DT3200 archived.
DT: Barbados: double taxation agreement, Article 2: General definitions
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DT: Barbados: double taxation agreement, Article 3: Fiscal domicile
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DT: Barbados: double taxation agreement, Article 4: Permanent Establishment
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DT: Barbados: double taxation agreement, Article 5: Limitation of relief
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DT: Barbados: double taxation agreement, Article 6: Business profits
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DT: Barbados: double taxation agreement, Article 7: Associated enterprises
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DT: Barbados: double taxation agreement, Article 8: Shipping and Air transport
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DT: Barbados: double taxation agreement, Article 9: Dividends
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DT: Barbados: double taxation agreement, Article 10: Interest
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DT: Barbados: double taxation agreement, Article 11: Royalties
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DT: Barbados: double taxation agreement, Article 12: Immoveable property
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DT: Barbados: double taxation agreement, Article 13: Capital gains
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DT: Barbados: double taxation agreement, Article 15: Pensions
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DT: Barbados: double taxation agreement, Article 16 Independent personal services
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DT: Barbados: double taxation agreement, Article 17 Employments
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DT: Barbados: double taxation agreement, Article 18 Artistes and Athletes
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DT: Barbados: double taxation agreement, Article 19: Teachers
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DT: Barbados: double taxation agreement, Article 20: Students
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DT: Barbados: double taxation agreement, Article 21: Income not expressly mentioned
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DT: Barbados: double taxation agreement, Article 22: Elimination of double taxation
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DT: Barbados: double taxation agreement, Article 23: Excluded companies
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DT: Barbados: double taxation agreement, Article 24: Exchange of information
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DT: Barbados: double taxation agreement, Article 25: Mutual agreement procedure
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DT: Barbados: double taxation agreement, Article 27: Territorial extension
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DT: Barbados: double taxation agreement, Article 28: Entry into force
Page DT3227 archived.
DT: Barbados: double taxation agreement, Article 29: Termination
Page DT3228 archived.
Double Taxation Relief Manual: Guidance by country: Barbados: Contents
Links to pages 89433, 89434, 89435, 89436, 89437, 89438, 89439, 89440, 89441, 89442, 89443, 89444, 89445,89446, 89447, 89448, 89449, 89450, 89451,89452, 89453, 89454, 89455, 89456, 89457, 89458, 89459, 89460, 89461, 89462, 89463, 89464, 89465, 89466
Double Taxation Relief Manual: Guidance by country: Bangladesh: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Notes
Guidance updated.
Page DT3104 archived.
Bangladesh: Exemption from UK tax
Page DT3105 archived.
Page DT3106 archived.
DT: Bangladesh: Underlying Tax
Page DT3115 archived.
Double Taxation Relief Manual: Guidance by country: Bangladesh: Contents
Links to pages 89424, 89425, 89426 and 89427 archived.
Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Contents
Page added to update guidance.
Double Taxation Relief Manual: Guidance by country: Argentina: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Argentina: Interest
Page DT2504 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Royalties
Page DT2505 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Capital gains
Page DT2506 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Pensions and annuities
Page DT2507 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Students
Page DT2508 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Other income
Page DT2509 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Tax spared
Page DT2510 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Relief from Argentinian tax
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Double Taxation Relief Manual: Guidance by country: Argentina: Underlying Tax
Page DT2515 archived.
Double Taxation Relief Manual: Guidance by country: Argentina: Contents
Links to pages 89348,89349,89350,89351,89352,89353,89354,89355 and 89356 archived.
DT: Barbados: double taxation agreement, Article 2: General definitions
Page archived. Guidance updated as Double Taxation Convention is already published on the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 3: Fiscal domicile
Page archived. Guidance updated as Double Taxation Convention is already published on the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 4: Permanent Establishment
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 5: Limitation of relief
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 6: Business profits
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 7: Associated enterprises
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 8: Shipping and Air transport
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 9: Dividends
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 10: Interest
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 11: Royalties
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 12: Immoveable property
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 13: Capital gains
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 14: Governmental functions
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 15: Pensions
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 16 Independent personal services
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 17 Employments
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 18 Artistes and Athletes
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 19: Teachers
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 20: Students
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 21: Income not expressly mentioned
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 22: Elimination of double taxation
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 23: Excluded companies
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 24: Exchange of information
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 25: Mutual agreement procedure
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 26: Non-discrimination
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 27: Territorial extension
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 28: Entry into force
Page archived. Guidance updated as Double Taxation Convention is already published in the Tax Treaty pages.
DT: Barbados: double taxation agreement, Article 29: Termination
Archive message created for GOV.UK.
Double Taxation Relief Manual: Guidance by country: Barbados: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Barbados: Notes
Guidance updated.
DT: Barbados: double taxation agreement, Article 1: Taxes covered
Page DT3200 archived.
Double Taxation Relief Manual: Guidance by country: Japan: Dividends
page archived.
Double Taxation Relief Manual: Guidance by country: Japan: Interest
Page archived
Double Taxation Relief Manual: Guidance by country: Japan: Relief from Japanese tax
Page archived.
Double Taxation Relief Manual: Guidance by country: Japan: Underlying Tax
Page archived.
Double Taxation Relief Manual: Guidance by country: Japan: Share Options
Page archived.
Double Taxation Relief Manual: Guidance by country: Japan: Contents
Links to DT10654 to DT10658 archived.
Guidance updated to repair broken link to INTM168062.
Double Taxation Relief Manual: Guidance by country: France: Notes
Guidance updated to include a link through to INTM153090.
Guidance by country: Ethiopia: tax spared
Guidance updated to repair links to INTM161270 and ITMN161290.
Guidance updated to repair the broken links to INTM161270 and INTM161290.
Guidance updated to repair links to INTM153110 and INTM164010.
Double Taxation Relief Manual: Guidance by country: Algeria: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Algeria: Notes
Guidance updated to have a consistency of style throughout the tax treaty manual.
Double Taxation Relief Manual: Guidance by country: Belgium: Treaty summary
Guidance updated to ensure the pages are in a consistent order throughout the tax treaty manual.
Double Taxation Relief Manual: Guidance by country: Belgium: Notes
Guidance updated to ensure the pages are in a consistent order throughout the tax treaty manual.
Double Taxation Relief Manual: Guidance by country: Botswana: Treaty summary
Guidance updated to repair link to INTM153110.
Double Taxation Relief Manual: Guidance by country: Botswana: Notes
Guidance updated to repair broken links to INTM161270 and INTM161290.
Double Taxation Relief Manual: Guidance by country: Chile: Students
Guidance updated to include a new link and repair a broken link.
Link to INT manual updated.
Malaysia: Interest and royalties
Link to INT Manual updated.
Link to INT Manual updated.
Link to INT Manual updated.
Link to INT Manual updated
Link to INT Manual updated.
Double Taxation Relief Manual: Guidance by country: Netherlands: Dividends
Link to INT Manual updated.
Link to INT Manual updated.
Link to INT Manual updated.
Link to INT Manual updated.
Link to INT Manual updated.
Link to INT Manual updated.
Gambia: relief from Gambian tax
Link to INT Manual updated.
Link to INT Manual updated.
Links to INT Manual updated.
Guidance by country: Georgia: relief from Georgian tax
Links to INT Manual updated.
FCO changed updated to FCDO
Link to INT Manual updated.
Removing page to reflect new formatting - content is covered in first 4 pages.
Page archived.
Double Taxation Relief Manual: Guidance by country: Ireland: Procedure in UK tax office
Link to INT Manual updated.
Double Taxation Relief Manual: Guidance by country: Ireland: Claims dealt with in Districts
Link to INT Manual updated.
Double Taxation Relief Manual: Guidance by country: Ireland: Changes of residence
Link to INT Manual updated.
Link to INT Manual updated.
Double Taxation Relief Manual: Guidance by country: Ireland: Associated companies
Link to INT Manual updated
Double Taxation Relief Manual: Guidance by country: Japan: Dividends
Unpublished as no longer required.
DT: Luxembourg: double taxation agreement, Article 1: Personal scope
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DT: Luxembourg: double taxation agreement, Article 2: Taxes covered
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DT: Luxembourg: double taxation agreement, Article 3: General definitions
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DT: Luxembourg: double taxation agreement, Article 4: Fiscal domicile
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DT: Luxembourg: double taxation agreement, Article 5: Permanent Establishment
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DT: Luxembourg: double taxation agreement, Article 6: Income from immovable property
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DT: Luxembourg: double taxation agreement, Article 7: Business profits
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DT: Luxembourg: double taxation agreement, Article 8: Shipping and air transport
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DT: Luxembourg: double taxation agreement, Article 11: Interest
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DT: Luxembourg: double taxation agreement, Article 12: Royalties
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DT: Luxembourg: double taxation agreement, Article 13: Capital gains
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DT: Luxembourg: double taxation agreement, Article 13A: Alienation of offshore rights
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DT: Luxembourg: double taxation agreement, Article 14 Independent personal services
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DT: Luxembourg: double taxation agreement, Article 15 Dependent personal services
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DT: Luxembourg: double taxation agreement, Article 16: Director's fees
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DT: Luxembourg: double taxation agreement, Article 17 Artistes and Atheletes
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DT: Luxembourg: double taxation agreement, Article 18: Pensions
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DT: Luxembourg: double taxation agreement, Article 19: Governmental functions
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DT: Luxembourg: double taxation agreement, Article 20: Professors and teachers
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DT: Luxembourg: double taxation agreement, Article 21: Students and business apprentices
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DT: Luxembourg: double taxation agreement, Article 22: Income not expressly mentioned
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DT: Luxembourg: double taxation agreement, Article 23: Capital
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DT: Luxembourg: double taxation agreement, Article 24: Personal allowances
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DT: Luxembourg: double taxation agreement, Article 25: Elimination of double taxation
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DT: Luxembourg: double taxation agreement, Article 26: Non-discrimination
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DT: Luxembourg: double taxation agreement, Article 27: Mutual agreement procedure
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DT: Luxembourg: double taxation agreement, Article 28: Exchange of information
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DT: Luxembourg: double taxation agreement, Article 29: Diplomatic or consular officials
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DT: Luxembourg: double taxation agreement, Article 30: Holding companies
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DT: Luxembourg: double taxation agreement, Article 31: Territorial extension
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DT: Luxembourg: double taxation agreement, Article 32: Entry into force
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DT: Luxembourg: double taxation agreement, Article 33: Termination
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Double Taxation Relief Manual: Contents
Links to DT12300 to DT12333 archived.
Double Taxation Relief Manual: Guidance by country: Latvia: Agreements in force
Guidance updated using new template.
Title corrected
Double Taxation Relief Manual: Guidance by country: Latvia: Admissible taxes
Guidance updated using new template
Title corrected
Double Taxation Relief Manual: Guidance by country: Contents
Title corrected
Links to DT11755, DT11756, DT11757, DT11759, DT11760, DT11761, DT11762 & DT11763 archived.
Double Taxation Relief Manual: Guidance by country: Latvia: Treaty summary
Guidance update using new template
Double Taxation Relief Manual: Guidance by country: Latvia: Notes
Guidance update using new template.
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Latvia: Interest and royalties
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Latvia: Independent personal services
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Latvia: Artistes and sportsmen
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Latvia: Professors and teachers
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Latvia: Relief from Latvian tax
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Page archived.
Double Taxation Relief Manual: Guidance by country: Lithuania: Agreement
Guidance updated using new template.
Double Taxation Relief Manual: Guidance by country: Lithuania: Admissible taxes
Guidance updated using new template.
Double Taxation Relief Manual: Guidance by country: Lithuania: Treaty summary
Guidance updated using new template
Double Taxation Relief Manual: Guidance by country: Lithuania: Notes
Guidance updated using new template.
Lithuania: Artistes and Sportsmen
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Page archived.
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Double Taxation Relief Manual: Guidance by country: Lithuania: Contents
Links to DT12154 to DT12156 archived.
Guidance updated using new template
Guidance updated using new template.
Guidance updated using the new template
Guidance updated, new format
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Page archived.
Particular agreements: Luxembourg: Capital
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Luxembourg: Luxembourg holding companies
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Luxembourg: Relief from Luxembourg tax
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Page archived.
Double Taxation Relief Manual: Contents
Links to DT12255 to DT12261 archived.
Guidance updated, new template
Guidance updated, new template
Guidance updated, new template
Guidance updated, new template.
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Page archived.
Malta: Independent Personal Services
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Malta: Relief from Maltese tax
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Malta: Article 22: Elimination of double taxation
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Double Taxation Relief Manual: Contents
Links to DT12907 to DT12913 & DT12960 & DT12961 archived.
Double Taxation Relief Manual: Guidance by country: Ireland: Dividends
Reference to the EU Directive removed following the UKs exit from the EU.
Guidance updated using new template
Added link to the current treaty
Guidance updated - using a new template
Guidance updated using a new template.
Guidance update using a new template.
Page archived.
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Italy: Relief from Italian tax
Page archived.
Page archived.
Double Taxation Relief Manual: Contents
Links to DT10157, DT10158, DT10159, DT10161 & DT10162 archived.
Slovak Republic: Agreements in force
Guidance update.
Slovak Republic: Treaty summary
Guidance update.
Double Taxation Relief Manual: Guidance by country: Brunei: Contents
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Admissible taxes
Guidance updated.
Slovak Republic: Underlying Tax
Page archived.
Double Taxation Relief Manual: Contents
Links to 88330 archived.
Double Taxation Relief Manual: Guidance by country: Brunei: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Brunei: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Canada: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Treaty Summary
Removed reference to the EU Parent/Subsidiary Directive.
Double Taxation Relief Manual: Guidance by country: Greece: Agreement
Guidance layout updated - to be clearer.
Double Taxation Relief Manual: Guidance by country: Greece: Admissible taxes
Guidance amended to new format - made clearer
Double Taxation Relief Manual: Guidance by country: Greece: Treaty summary
Guidance layout updated to be clearer
Double Taxation Relief Manual: Guidance by country: Greece: Notes
layout corrected
Layout amended
Double Taxation Relief Manual: Guidance by country: Greece: Source of Income
Page archived.
Double Taxation Relief Manual: Guidance by country: Greece: Subject to tax
Page archived.
Double Taxation Relief Manual: Guidance by country: Greece: Shipping
Page archived.
Double Taxation Relief Manual: Guidance by country: Greece: Dividends
Page archived.
Double Taxation Relief Manual: Guidance by country: Greece: Relief from Greek tax
Page archived.
Double Taxation Relief Manual: Guidance by country: Greece: Contents
Links to DT8254 to DT8258 archived.
Guidance by country: Belgium: source of income
Updated to new CTRM formatting.
DT3402 archived.
Guidance by country: Belgium: offshore activities
Updated to the new CTRM formatting.
DT3407 archived.
Guidance by country: Belgium: pensions
DT3406 archived.
Guidance by country: Belgium: claims procedures
DT3408 archived.
Double Taxation Relief Manual: Guidance by country: Belgium: Underlying Tax
DT3440 archived.
Double Taxation Relief Manual: Guidance by country: Belgium: Contents
Links to pages 89474,89478,89479,89480 and 89481 archived.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Contents
Guidance updated.
2020
Double Taxation Relief Manual: Guidance by country: Australia: Contents
Links to pages 89376, 89377 and 89378 archived.
Double Taxation Relief Manual: Guidance by country: Azerbaijan: Contents
Links to pages 89405, 89406, 89407 and 89408 archived.
Double Taxation Relief Manual: Guidance by country: Angola: Underlying Tax
DT2402 archived.
Double Taxation Relief Manual: Guidance by country: Angola: Contents
Links to page 89316 archived.
DT3001 archived.
DT3552 archived.
DT3601 archived.
DT3852 archived.
DT3860 archived.
DT4202 archived.
DT4302 archived.
Double Taxation Relief Manual: Guidance by Country: Bahamas: Contents
Links to page 89411 archived.
Double Taxation Relief Manual: Guidance by country: Benin: Contents
Links to page 89511 archived.
Double Taxation Relief Manual: Guidance by country: Bermuda: Contents
Links to page 89514 archived.
Double Taxation Relief Manual: Contents
DT3700 archived. Links to page 89525 archived.
Double Taxation Relief Manual: Guidance by country: Botswana: Contents
Links to pages 89531 and 89535 archived.
Double Taxation Relief Manual: Guidance by country: Burkina Faso: Contents
Links to page 89574 archived.
Double Taxation Relief Manual: Guidance by country: Burundi: Contents
Links to page 89606 archived.
Double Taxation Relief Manual: Guidance by country: Estonia: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Estonia: Notes
Guidance updated.
DT6700 archived.
DT6701 archived.
DT6702 archived.
Estonia: Professors and teachers
DT6707 archived.
Estonia: Relief from Estonian Tax
DT6708 archived.
DT6709 archived.
Double Taxation Relief Manual: Guidance by country: Estonia: Contents
Links to pages 89840, 89841, 89842, 89847, 89848 and 89849 archived.
Congo (Democratic Republic of the): Underlying tax
Guidance updated.
DT5122 archived.
DT4552 archived.
Central African Republic: Underlying Tax
DT4752 archived.
DT4802 archived.
Double Taxation Relief Manual: Contents
DT5000 archived.
Links to page 89668 archived.
DT5102 archived.
DT5202 archived.
Double Taxation Relief Manual: Guidance by country: Cameroon: Contents
Links to page 89612 archived.
Double Taxation Relief Manual: Guidance by country: Central African Republic: Contents
Links to page 89635 archived.
Double Taxation Relief Manual: Guidance by country: Chad: Contents
Links to page 89639 archived.
Double Taxation Relief Manual: Guidance by country: Congo, The Republic of: Contents
Links to page 89676 archived.
Double Taxation Relief Manual: Guidance by country: Congo (Democratic republic of the): Contents
Links to page 89680 archived.
Double Taxation Relief Manual: Guidance by country: Costa Rica: Contents
Links to page 89687 archived.
DT6002 archived.
Dominican Republic: Underlying Tax
DT6102 archived.
DT6152 archived.
DT6402 archived.
DT6490 archived.
DT6552 archived.
Guidance by country: Ethiopia: underlying tax
DT6808 archived.
DT: Falkland Islands: Underlying Tax
DT6890 archived.
DT6953 archived.
DT7090 archived.
Double Taxation Relief Manual: Guidance by country: Djibouti: Contents
Links to page 89800 archived.
Double Taxation Relief Manual: Guidance by country: Dominican Republic: Contents
Links to page 89807 archived.
Double Taxation Relief Manual: Guidance by country: Dubai: Contents
Links to page 89811 archived.
Double Taxation Relief Manual: Guidance by country: Ecuador: Contents
Links to page 89818 archived.
Double Taxation Relief Manual: Guidance by country: Egypt: Contents
Links to page 89828 archived.
Double Taxation Relief Manual: Guidance by country: El Salvador: Contents
Links to page 89832 archived.
Double Taxation Relief Manual: Guidance by country: Ethiopia: Contents
Links to page 89859 archived.
Double Taxation Relief Manual: Guidance by country: Falkland Islands: Contents
Links to page 89870 archived.
Double Taxation Relief Manual: Guidance by country: Faroe Islands: Contents
Links to page 89875 archived.
Double Taxation Relief Manual: Guidance by country: Fiji: Contents
Links to page 89885 archived.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Contents
Guidance updated.
Poland: Professors, teachers and researchers
This page has been archived. New guidance has been updated in manual.
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Page archived.
Poland: Relief from Polish tax
Page archived.
Page archived.
Poland: Interest and Royalties
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Double Taxation Relief Manual: Contents
Links to pages 88007, 8808, 88009, 88010 and 88011 removed as the pages has been archived.
DT: Finland: double taxation agreement, Article 1: Personal scope
DT7200 archived.
DT: Finland: double taxation agreement, Article 2: Taxes covered
DT7201 archived.
DT: Finland: double taxation agreement, Article 3: General definitions
DT7202 archived.
DT: Finland: double taxation agreement, Article 4: Fiscal domicile
DT7203 archived.
DT: Finland: double taxation agreement, Article 5: Permanent Establishment
DT7204 archived.
DT: Finland: double taxation agreement, Article 6: Limitation of relief
DT7205 archived.
DT: Finland: double taxation agreement, Article 7: Income from immovable property
DT7206 archived.
DT: Finland: double taxation agreement, Article 9: Shipping and air transport
DT7208 archived.
DT: Finland: double taxation agreement, Article 8: Business profits
DT7207 archived.
DT: Finland: double taxation agreement, Article 10: Associated enterprises
DT7209 archived.
Double Taxation Relief Manual: Guidance by country: Portugal: Agreements in force
Guidance updated
DT: Finland: double taxation agreement, Article 11: Dividends
DT7210 archived.
DT: Finland: double taxation agreement, Article 12: Interest
DT7211 archived.
Double Taxation Relief Manual: Guidance by country: Portugal: Admissible taxes
Guidance updated.
DT: Finland: double taxation agreement, Article 13: Royalties
DT7212 archived.
DT: Finland: double taxation agreement, Article 14: Capital gains
DT7213 archived.
Double Taxation Relief Manual: Guidance by country: Portugal: Treaty summary
Guidance updated.
DT: Finland: double taxation agreement, Article 15 Independent personal services
DT7214 archived.
DT: Finland: double taxation agreement, Article 16: Employments
DT7215 archived.
Double Taxation Relief Manual: Guidance by country: Portugal: Notes
Guidance updated.
DT: Finland: double taxation agreement, Article 17: Directors' fees
DT7216 archived.
DT: Finland: double taxation agreement, Article 18: Artistes and Athletes
DT7217 archived.
DT: Finland: double taxation agreement, Article 19: Pensions and annuities
DT7218 archived.
DT: Finland: double taxation agreement, Article 20: Governmental service
DT7219 archived.
DT: Finland: double taxation agreement, Article 21: Students
DT7220 archived.
DT: Finland: double taxation agreement, Article 22: Teachers
DT7221 archived.
DT: Finland: double taxation agreement, Article 23: Income not expressly mentioned
DT7222 archived.
DT: Finland: double taxation agreement, Article 24: Capital
DT7223 archived.
DT: Finland: double taxation agreement, Article 25: Elimination of double taxation
DT7224 archived.
DT: Finland: double taxation agreement, Article 26: Personal allowances
DT7225 archived.
DT: Finland: double taxation agreement, Article 27: Non-discrimination
DT7226 archived.
DT: Finland: double taxation agreement, Article 28: Mutual agreement procedure
DT7227 archived.
DT: Finland: double taxation agreement, Article 29: Exchange of information
DT7228 archived.
DT: Finland: double taxation agreement, Article 30: Territorial extension
DT7229 archived.
DT7230 archived.
DT: Finland: double taxation agreement, Article 31: Entry into force
DT7231 archived.
DT: Finland: double taxation agreement, Article 32: Termination
DT7232 archived.
DT: Finland: double taxation agreement, SI 1996 No. 3166: Exchange of Notes
DT7233 archived.
Double Taxation Relief Manual: Guidance by country: Finland: Contents
Links to pages 89900 to 89933 archived.
Double Taxation Relief Manual: Guidance by country: Portugal: Students
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Double Taxation Relief Manual: Guidance by country: Portugal: Tax spared
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Double Taxation Relief Manual: Guidance by country: Portugal: Relief from Portuguese tax
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Double Taxation Relief Manual: Guidance by country: Portugal: Interest and Royalties
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Double Taxation Relief Manual: Guidance by country: Portugal: Underlying Tax
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Portugal: double taxation agreement, Article 2: Taxes covered
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Portugal: double taxation agreement, Article 3: General definitions
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Portugal: double taxation agreement, Article 4: Residence
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Portugal: double taxation agreement, Article 5: Permanent Establishment
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Portugal: double taxation agreement, Article 6: Income from immovable property
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Portugal: double taxation agreement, Article 7: Business profits
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Portugal: double taxation agreement, Article 8: Shipping and air transport
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Portugal: double taxation agreement, Article 9: Associated enterprises
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Portugal: double taxation agreement, Article 10: Dividends
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Portugal: double taxation agreement, Article 11: Interest
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Portugal: double taxation agreement, Article 12: Royalties
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Portugal: double taxation agreement, Article 13: Capital gains
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Portugal: double taxation agreement, Article 14 Independent personal services
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Portugal: double taxation agreement, Article 15 Employments
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Portugal: double taxation agreement, Article 16 Artistes and Athletes
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Portugal: double taxation agreement, Article 17: Pensions
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Portugal: double taxation agreement, Article 18: Governmental functions
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Portugal: double taxation agreement, Article 19: Students
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Portugal: double taxation agreement, Article 20: Income not expressly mentioned
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Portugal: double taxation agreement, Article 21: Personal allowances
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Portugal: double taxation agreement, Article 22: Elimination of double taxation
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Portugal: double taxation agreement, Article 23: Non-discrimination
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Portugal: double taxation agreement, Article 24: Mutual agreement
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Portugal: double taxation agreement, Article 25: Exchange of information
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Portugal: double taxation agreement, Article 26: Diplomatic and consular officials
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Portugal: double taxation agreement, Article 27: Territorial extension
Page archived.
Portugal: double taxation agreement, Article 28: Entry into force
Page archived.
Portugal: double taxation agreement, Article 29: Termination
Page archived.
Double Taxation Relief Manual: Guidance by country: Belgium: Contents
Links to page 89477 archived.
Double Taxation Relief Manual: Guidance by country: Portugal: Contents
Links to pages 88017 - 88050 archived.
Guidance updated.
Guidance updated.
Guidance updated.
Guidance updated.
Page archived. Guidance updated in the DTRM manual.
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Page archived.
Page archived.
Slovenia: Professionals, teachers and researchers
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Slovenia - Relief from Slovenian tax
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Page archived.
Double Taxation Relief Manual: Contents
Links to pages 88341 - 88346 archived.
Double Taxation Relief Manual: Guidance by country: Belgium: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Croatia: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Contents
Information updated.
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Contents
Guidance updated.
Links to archived pages 89750 to 89753 and 89758 to 89788 removed.
Double Taxation Relief Manual: Guidance by country: Denmark: Agreement
DT5900 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Amending agreements
DT5901 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Admissible and inadmissible Taxes
DT5903 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Source of income
DT5904 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Denmark: Seamen
DT5911 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Offshore activities
DT5912 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Pensions
DT5913 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Pension scheme contributions
DT5914 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Relief from Danish tax
DT5915 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Other income
DT5916 archived.
Double Taxation Relief Manual: Guidance by country: Denmark: Residence certificates
DT5917 archived.
Denmark: double taxation agreement, Article 1: Personal scope
DT5950 archived.
Denmark: double taxation agreement, Article 2: Taxes covered
DT5951 archived.
Denmark: double taxation agreement, Article 3: General definitions
DT5952 archived.
Denmark: double taxation agreement, Article 4: Fiscal domicile
DT5953 archived.
Denmark: double taxation agreement, Article 5: Permanent establishment
DT5954 archived.
Denmark: double taxation agreement, Article 6: Income from immovable property
DT5955 archived.
Denmark: double taxation agreement, Article 7: Business profits
DT5956 archived.
Denmark: double taxation agreement, Article 8: Shipping and air transport
DT5957 archived.
Denmark: double taxation agreement, Article 9: Associated enterprises
DT5958 archived.
Denmark: double taxation agreement, Article 10: Dividends
DT5959 archived.
Denmark: double taxation agreement, Article 11: Interest
DT5960 archived.
Denmark: double taxation agreement, Article 12: Royalties
DT5961 archived.
Denmark: double taxation agreement, Article 13: Capital gains
DT5962 archived.
Denmark: double taxation agreement, Article 14 Independent personal services
DT5963 archived.
Denmark: double taxation agreement, Article 15: Dependent personal services
DT5964 archived.
Denmark: double taxation agreement, Article 16: Directors' fees
DT5965 archived.
Denmark: double taxation agreement, Article 17: Artistes and athletes
DT5966 archived.
Denmark: double taxation agreement, Article 18: Pensions and annuities
DT5967 archived.
Denmark: double taxation agreement, Article 19: Government service
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Denmark: double taxation agreement, Article 20: Students
DT5969 archived.
Denmark: double taxation agreement, Article 21: Other income
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DT5971 archived.
Denmark: double taxation agreement, Article 23: Non-discrimination
DT5972 archived.
Denmark: double taxation agreement, Article 24: Mutual agreement procedure
DT5973 archived.
Denmark: double taxation agreement, Article 25: Exchange of information
DT5974 archived.
Denmark: double taxation agreement, Article 26: Diplomatic agents and consular officers
DT5975 archived.
Denmark: double taxation agreement, Article 27: Territorial extension
DT5976 archived.
Denmark: double taxation agreement, SI 1980 No 1960, Article 28: Miscellaneous rules
DT5977 archived.
DT5978 archived.
Denmark: double taxation agreement, Article 29: Entry into force
DT5979 archived.
Denmark: double taxation agreement, Article 30: Termination
DT5980 archived.
Denmark: double taxation agreement: Exchange of Notes
DT5981 archived.
Double Taxation Relief Manual: Guidance by country: France: Agreements
DT7250 archived.
Double Taxation Relief Manual: Guidance by country: France: Admissible and inadmissible taxes
DT7252 archived.
Double Taxation Relief Manual: Guidance by country: France: Source of income
DT7253 archived.
Double Taxation Relief Manual: Guidance by country: France: Channel Tunnel provision
DT7257 archived.
Double Taxation Relief Manual: Guidance by country: France: Government pensions
DT7267 archived.
Double Taxation Relief Manual: Guidance by country: France: Relief from French tax
DT7268 archived.
Double Taxation Relief Manual: Guidance by country: France: Underlying Tax
DT7269 archived.
Double Taxation Relief Manual: Guidance by country: France: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Treaty summary
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Notes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: France: Contents
Links to pages 89935, 89936, 89937, 89938, 89943, 89944 and 89945 archived.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Agreements in force
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Admissible taxes
Guidance updated.
Double Taxation Relief Manual: Guidance by country: Czech Republic: Treaty summary
Guidance updated.
Guidance updates.
Double Taxation Relief Manual: Guidance by country: France: Admissible and inadmissible taxes
Update needed to guidance.
Update to guidance.
Double Taxation Relief Manual: Guidance by country: Gibraltar: contents
Contents page corrected
added link
link added to DT8153
correction to title
Guidance content updated.
Double Taxation Relief Manual: Guidance by country: Gibraltar: contents
Guidance content to be updated
Guidance content updated.
Guidance content updated.
Guidance content updated.
Gibraltar: Agreements in force
Guidance content updated.
Live links to INTM added and layout changed.
amended title
Double Taxation Relief Manual: St Helena: No agreement
Guidance updated.
Double Taxation Relief Manual: Contents
guidance updated
new guidance page
Double Taxation Relief Manual: Guidance by country: Bermuda: Contents
Link added to dt3602
Macau: Admissible and inadmissible taxes
Update to guidance
Colombia: Double Taxation Relief Manual: Guidance by country: Agreements in force
Guidance replaced.
title updated
Colombia: Double Taxation Relief Manual: Guidance by country: Admissible taxes
Guidance replaced.
Colombia: Double Taxation Relief Manual: Guidance by country: Treaty summary
Guidance replaced.
title updated
Double Taxation Relief Manual: Guidance by country: Colombia: Contents
Amended title
title tided
2019
Switzerland: double taxation agreement, Article 1: Personal scope
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Switzerland: double taxation agreement, Article 2: Taxes covered
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Switzerland: double taxation agreement, Article 3: General definitions
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Switzerland: double taxation agreement, Article 4: Residence
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Switzerland: double taxation agreement, Article 5: Permanent Establishment
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Switzerland: double taxation agreement, Article 6: Income from immovable property
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Switzerland: double taxation agreement, Article 7: Business profits
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Switzerland: double taxation agreement, Article 9: Associated enterprises
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Switzerland: double taxation agreement, Article 10: Dividends
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Switzerland: double taxation agreement, Article 11: Interest
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Switzerland: double taxation agreement, Article 12: Royalties
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Switzerland: double taxation agreement, Article 13: Capital gains
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Switzerland: double taxation agreement, Article 14 Independent personal services
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Switzerland: double taxation agreement, Article 15 Dependent personal services
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Switzerland: double taxation agreement, Article 16: Director's fees
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Switzerland: double taxation agreement, Article 17 Artistes and Athletes
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Switzerland: double taxation agreement, Article 18: Pensions
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Switzerland: double taxation agreement, Article 19: Government service
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Switzerland: double taxation agreement, Article 20: Students
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Switzerland: double taxation agreement, Article 21: Other income
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Switzerland: double taxation agreement, Article 22: Elimination of double taxation
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Switzerland: double taxation agreement, Article 23: Non-discrimination
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Switzerland: double taxation agreement, Article 24: Mutual agreement procedure
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Switzerland: double taxation agreement, Article 25: Exchange of information
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Switzerland: double taxation agreement, Article 26: Diplomatic agents and consular officers
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Switzerland: double taxation agreement, Article 27: Miscellaneous rules
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Switzerland: double taxation agreement, Article 28: Entry into force
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Switzerland: double taxation agreement, Article 29: Termination
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Switzerland: Exchange of Notes of 26 June 2007
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Double Taxation Relief Manual: Guidance by country: Switzerland: Admissible taxes
title corrected
Double Taxation Relief Manual: Guidance by country: Switzerland: Treaty summary
title corrected
Double Taxation Relief Manual: Guidance by country: Switzerland: Notes
title corrected
Double Taxation Relief Manual: Guidance by country: Switzerland: Contents
Links to DT18106-DT18108, DT18150-DT18178 and DT18179 archived.
Double Taxation Relief Manual: Guidance by country: Switzerland: Agreements
Guidance replaced.
amendment to layout
guidance updated
Double Taxation Relief Manual: Guidance by country: Switzerland: Admissible taxes
Guidance updated
Double Taxation Relief Manual: Guidance by country: Switzerland: Treaty summary
Guidance updated
Double Taxation Relief Manual: Guidance by country: Switzerland: Notes
Guidance updated
Double Taxation Relief Manual: Guidance by country: Switzerland: Dividends and interest
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Double Taxation Relief Manual: Guidance by country: Switzerland: Interest
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Double Taxation Relief Manual: Guidance by country: Switzerland: Other income
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Non-residents: UK income: taxed dividends: General
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Dividends and income paid or normally paid under deduction of tax: contents
Link to DT1800 archived.
Income arising in the United Kingdom to non-residents: contents
Link to DT1800PP archived.
Links to DT1875PP archived.
Non-residents: UK income: Returns and reports: Enquiries by FICO - beneficial ownership
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Non-residents: UK income: Returns and reports: Enquiries by FICO - special relationship
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Non-residents: UK income: Returns and reports: Enquiries by FICO - royalty rate
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Non-residents: UK income: Returns and reports: Enquiries by FICO - anti-abuse provision
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Non-residents: UK income: returns and reports: enquiries by FICO - SA
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Non-residents: UK income: returns and reports: enquiries by FICO - interest
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Non-residents: UK income: returns and reports: enquiries by FICO - form 4450/I part 1
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Non-residents: UK income: returns and reports: enquiries by FICO - form 4450/I part 2
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Non-residents: UK income: returns and reports: enquiries by FICO - form 4450/I part 3
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Non-residents: UK income: Pensions: General
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Non-residents: UK income: Pensions: Government etc pensions
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Non-residents: UK income: Returns: Notes for Group Leaders
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Non-residents: UK income: Returns and reports: Enquiries by FICO
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Non-residents: UK income: Returns and reports: Enquiries by FICO - contention that
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Non-residents: UK income: Returns and reports: Enquiries by FICO - domestic law
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Non-residents: UK income: Returns and reports: Enquiries by FICO - effect of agreements
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Non-residents: UK income: Returns and reports: Enquiries by FICO - general concerns
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Non-residents: UK income: Returns and reports: Enquiries by FICO - type of payment
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Non-residents: UK income: Exchange of information
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Non-residents: UK income: Returns and reports: procedure
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Non-residents: UK income: Returns: Control of issue
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Non-residents: UK income: Informal returns
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Non-residents: UK income: Returns and reports: Identification of new payers
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Non-residents: UK income: Returns and reports: Legal position
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Non-residents: UK income: FICO (International)
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Non-residents: UK income: Returns: Examination of terms
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Non-residents: UK income: Returns: Non-residents' UK income
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Non-residents: UK income: Returns: Non-residents' UK income
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DT: Cyprus: double taxation agreement, Article 29: Entry into force
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DT: Cyprus: double taxation agreement, Article 30: Termination
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DT: Cyprus: double taxation agreement, Article 27: Mutual agreement procedure
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DT: Cyprus: double taxation agreement, Article 28: Territorial extension
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DT: Cyprus: double taxation agreement, Article 26: Mutual agreement procedure
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DT: Cyprus: double taxation agreement, Article 25: Non-discrimination
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DT: Cyprus: double taxation agreement, Article 19: Pensions
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Double Taxation Relief Manual: Guidance by country: Cyprus: Contents
Links to DT5355- DT5359, DT5390, DT5400-DT5430 archived.
Double Taxation Relief Manual: Guidance by country: Cyprus: Agreements in force
Guidance updated
insert review date
Double Taxation Relief Manual: Guidance by country: Cyprus: Admissible taxes
Guidance update
Double Taxation Relief Manual: Guidance by country: Cyprus: Treaty summary
Guidance updated
Double Taxation Relief Manual: Guidance by country: Cyprus: Notes
Guidance updated
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Cyprus: Students and trainees.
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Guidance updated.
Guidance updated.
Guidance updated.
Cyprus: Relief from Cyprus tax
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Guidance updated.
Guidance updated.
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Israel: Relief from Israeli tax
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DT: Cyprus: double taxation agreement, Article 1: Personal scope
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DT: Cyprus: double taxation agreement, Article 2: Taxes covered
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DT: Cyprus: double taxation agreement, Article 3: General definitions
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DT: Cyprus: double taxation agreement, Article 4: Fiscal domicile
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DT: Cyprus: double taxation agreement, Article 5: Permanent establishment
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DT: Cyprus: double taxation agreement, Article 6: Limitation of relief
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DT: Cyprus: double taxation agreement, Article 7: Immovable property
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DT: Cyprus: double taxation agreement, Article 8: Business profits
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Double Taxation Relief Manual: Contents
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Review date for guidance updated.
DT: Cyprus: double taxation agreement, Article 9: Associated enterprises
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DT: Cyprus: double taxation agreement, Article 10: Shipping and air transport
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DT: Cyprus: double taxation agreement, Article 11: Dividends
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DT: Cyprus: double taxation agreement, Article 12: Interest
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DT: Cyprus: double taxation agreement, Article 13: Royalties
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DT: Cyprus: double taxation agreement, Article 14 Independent personal services
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DT: Cyprus: double taxation agreement, Article 15 Dependent personal services
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DT: Cyprus: double taxation agreement, Article 16: Directors' fees
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DT: Cyprus: double taxation agreement, Article 17: Public entertainers and athletes
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DT: Cyprus: double taxation agreement, Article 18: Governmental functions
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DT: Cyprus: double taxation agreement, Article 20: Teachers
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DT: Cyprus: double taxation agreement, Article 21: Students and trainees
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DT: Cyprus: double taxation agreement, Article 22: Government income
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DT: Cyprus: double taxation agreement, Article 23: Income not expressly mentioned
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DT: Cyprus: double taxation agreement, Article 24: Elimination of double taxation
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DT: Cyprus: double taxation agreement, Article 24A: Excluded persons
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Double Taxation Relief Manual: St Helena: No agreement
Updated guidance
India: Memorandum of Understanding on Article 27: Mutual Agreement Procedure
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India: Royalties and fees for technical services
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India: Students, trainees and researchers
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India: Relief from Indian taxes
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Non-residents: UK income: Artistes and entertainers
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Non-residents: UK income: Partnerships
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Non-residents: UK income: Residents of non- agreement countries
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Trading and professional income: contents
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Income arising in the United Kingdom to non-residents: contents
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Non-residents: UK income: Other income included in profits
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Non-residents: UK income: Chargeable gains
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Non-residents: UK income: Charge on deemed disposals
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Non-residents: UK income: Special roll-over provisions
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Non-residents: UK income: Relief on UK domestication
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Non-residents: UK income: European Community Mergers
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Non-residents: UK income: Independent personal
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Trading and professional income: contents
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Non-residents: UK income: Permanent establishment
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Non-residents: UK income: Examples
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Non-residents: UK income: Exclusions
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Non-residents: UK income: Agents
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Non-residents: UK income: Subsidiary and associated companies
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Non-residents: UK income: Reference to Head Office
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Non-residents: UK income: Business Profits
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Non-residents: UK income: Profits: permanent establishment
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Non-residents: UK income: Arm's length
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Non-residents: UK income: Expenses
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Non-residents: UK income: No deduction for notional costs
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Non-residents: UK income: Interest
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Trading and professional income: contents
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Income arising in the United Kingdom: Trading and professional income: Enterprises trading in the
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Non-residents: UK income: Branch or agency
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Non-residents: UK income: Trading through a branch or agency
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Non-residents: UK income: Non-trading income
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Non-residents: UK income: Agreement partner resident
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Trading and professional income: contents
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Double Taxation Relief Manual: Contents
Reverted to original guidance until new guidance agreed
Double Taxation Relief Manual: Guidance by country: Isle of Man: Agreements
Contents updated
Double Taxation Relief Manual: Guidance by country: Isle of Man: Admissible taxes
Contents updated
Contents updated.
Double Taxation Relief Manual: Guidance by country: Isle of Man: Treaty summary
Contents updated
Double Taxation Relief Manual: Guidance by country: Isle of Man: Resident
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Double Taxation Relief Manual: Guidance by country: Isle of Man: Source of income
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Double Taxation Relief Manual: Guidance by country: Isle of Man: Dividends
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Double Taxation Relief Manual: Guidance by country: Isle of Man: Relief from Manx tax
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Double Taxation Relief Manual: Guidance by country: Isle of Man: Offshore activities
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Double Taxation Relief Manual: Guidance by country: Isle of Man: Exchange of information
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Double Taxation Relief Manual: Guidance by country: Isle of Man: Pensions
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Isle of Man: double taxation agreement, Article 1: Taxes covered
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Isle of Man: double taxation agreement, Article 2: General definitions
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Isle of Man: double taxation agreement, Article 4: Associated enterprises
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Isle of Man: double taxation agreement, Article 5: Shipping and air transport
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Isle of Man: double taxation agreement, Article 5A: Pensions
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Isle of Man: double taxation agreement, Article 6: Governmental functions
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Isle of Man: double taxation agreement, Article 8: Students and business apprentices
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Isle of Man: double taxation agreement, Article 9: Elimination of double taxation
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Isle of Man: double taxation agreement, Article 9A: Offshore activities
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Isle of Man: double taxation agreement, Article 9B: (Disentitlement to relief)
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Isle of Man: double taxation agreement, Article 9C: Mutual Agreement Procedure
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Isle of Man: double taxation agreement, Article 10: Exchange of information
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Isle of Man: double taxation agreement, Article 11: Entry into force
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Isle of Man: double taxation agreement, Article 12: Termination
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Double Taxation Relief Manual: Guidance by Country: Isle of Man: Contents
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Guernsey: double taxation agreement, Article 5: Shipping and air transport
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Guernsey: double taxation agreement, Article 5A: Pensions
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Guernsey: double taxation agreement, Article 6: Governmental functions
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Guernsey: double taxation agreement, Article 8: Students and business apprentices
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Guernsey: double taxation agreement, Article 9B: Mutual Agreement Procedure
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Guernsey: double taxation agreement, Article 10: Exchange of information
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Guernsey: double taxation agreement, Article 11: Entry into force
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Guernsey: double taxation agreement, Article 12: Termination
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Double Taxation Relief Manual: Guidance by country: Guernsey: Contents
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Double Taxation Relief Manual: Guidance by country: Guernsey: Treaty summary
Correcting layout
Double Taxation Relief Manual: Guidance by country: Guernsey: Agreement
contents updated
correction to format
Double Taxation Relief Manual: Guidance by country: Guernsey
contents updated
Double Taxation Relief Manual: Guidance by country: Guernsey: Treaty summary
contents updated
Double Taxation Relief Manual: Guidance by country: Guernsey: Statutory income/root income basis
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Double Taxation Relief Manual: Guidance by country: Guernsey: Resident
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Double Taxation Relief Manual: Guidance by country: Guernsey: Source of income
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Double Taxation Relief Manual: Guidance by country: Guernsey: Dividends
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Double Taxation Relief Manual: Guidance by country: Guernsey: Relief from Guernsey tax
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Double Taxation Relief Manual: Guidance by country: Guernsey: Exchange of information
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Double Taxation Relief Manual: Guidance by country: Guernsey: Pensions
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Guernsey: double taxation agreement, Article 1: Taxes covered
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Guernsey: double taxation agreement, Article 2: General definitions
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Guernsey: double taxation agreement, Article 3: Industrial or commercial profits
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Guernsey: double taxation agreement, Article 4: Associated enterprises
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Double Taxation Relief Manual: Guidance by country: Jersey: Agreements in force
Correction to layout
correction of layout issues
Double Taxation Relief Manual: Guidance by country: Jersey: Agreements in force
Correction to content (signed)
Jersey: double taxation agreement, Article 5A: Pensions
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Jersey: double taxation agreement, Article 6: Governmental functions
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Jersey: double taxation agreement, Article 7: Income from personal (including professional) services
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Jersey: double taxation agreement, Article 8: Students and business apprentices
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Jersey: double taxation agreement, Article 9
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Jersey: double taxation agreement, Article 9A [Excluded persons]
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Jersey: double taxation agreement, Article 9B: Mutual agreement procedure
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Jersey: double taxation agreement, Article 10: Exchange of information
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Jersey: double taxation agreement, Article 11: Entry into force
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Jersey: double taxation agreement, Article 12: Termination
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Double Taxation Relief Manual: Guidance by country: Jersey: Contents
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Double Taxation Relief Manual: Guidance by country: Jersey: Agreements in force
Guidance updated to new format.
Double Taxation Relief Manual: Guidance by country: Jersey: Admissible Taxes
Guidance updated to new format
Double Taxation Relief Manual: Guidance by country: Jersey: Treaty summary
Guidance update to new format.
Table format corrected
table format correction.
Table format corrected
Double Taxation Relief Manual: Guidance by country: Jersey: Source of income
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Double Taxation Relief Manual: Guidance by country: Jersey: Dividends
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Double Taxation Relief Manual: Guidance by country: Jersey: Relief from Jersey tax
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Double Taxation Relief Manual: Guidance by country: Jersey: Exchange of Information
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Double Taxation Relief Manual: Guidance by country: Jersey: Pensions
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Jersey: double taxation agreement, Article 1: Taxes covered
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Jersey: double taxation agreement, Article 2: General definitions
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Jersey: double taxation agreement, Article 3: Industrial or commercial profits
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Jersey: double taxation agreement, Article 4: Associated enterprises
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Jersey: double taxation agreement, Article 5: Shipping and air transport
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Double Taxation Relief Manual: Guidance by Country: Belarus: Agreements in force
Format corrected.
Double Taxation Relief Manual: Guidance by Country: Lesotho: Agreements in force
Corrected title.
Double Taxation Relief Manual: Guidance by County: Lesotho: Admissible Taxes
Title amended.
Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary
Title amended.
Format corrected for GOV.UK
Double Taxation Relief Manual: Guidance by Country: Lesotho: Notes
Title amended.
Double Taxation Relief Manual: Guidance by country: Belarus: Treaty Summary
amendment to title (short)
Double Taxation Relief Manual: Guidance by country: Belarus: Notes
Updated title
Double Taxation Relief Manual: Guidance by Country: Belarus: Agreements in force
Short title amended
Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary
Correction to text.
Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
to correct layout by removing table.
Table removed
format correction
Double Taxation Relief Manual: Guidance by country: Belarus: Treaty Summary
Correction to text
Double Taxation Relief Manual: Guidance by country: Belarus: Notes
Correction to text
Double Taxation Relief Manual: Guidance by Country: Lesotho: Agreements in force
Removed table to fix format on GOV.UK
Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary
Minor correction to layout
minor correction to layout
Update to guidance
Double Taxation Relief Manual: Guidance by County: Lesotho: Admissible Taxes
Text updated to new version
Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary
Text updated to new version/format.
Double Taxation Relief Manual: Guidance by Country: Lesotho: Notes
text updated to new version/format
Lesotho: Interest and royalties
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Lesotho: Claims to relief from Lesotho tax
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Double Taxation Relief Manual: Contents
Links to DT11908 to DT11940 archived
Double Taxation Relief Manual: Guidance by country: Belarus: Treaty Summary
updated text
Double Taxation Relief Manual: Guidance by Country: Lesotho: Agreements in force
Text amended to try to correct format as GOV.UK not matching intranet
Double Taxation Relief Manual: Guidance by country: Belarus: Contents
Updating guidance
Updated to contents page
Double Taxation Relief Manual: Guidance by country: Belarus: Notes
Manual Update
Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force
Updated to new format
Double Taxation Relief Manual: Guidance by country: Austria: Admissible taxes
Updated to new format
Double Taxation Relief Manual: Guidance by country: Austria: Treaty Summary
Updated to new format
Double Taxation Relief Manual: Guidance by country: Austria: Notes
Updated to new format
Double Taxation Relief Manual: Guidance by country: Austria: Government remuneration
Archiving reason text added
Double Taxation Relief Manual: Guidance by country: Austria: Contents
Links to DT2756 archived
Links to DT2757, 2758, 2759, 2760, 2761, 2762 archived
Double Taxation Relief Manual: Guidance by country: Austria: Students
Archiving reason text added
Double Taxation Relief Manual: Guidance by country: Austria: Entertainer and sportsmen
Archiving reason text added
Double Taxation Relief Manual: Guidance by country: Austria: Verification of payment
Archiving reason text added
Double Taxation Relief Manual: Guidance by country: Austria: Claims procedure
Archiving reason text added
Double Taxation Relief Manual: Guidance by country: Austria: Other income
Archiving reason text added
Double Taxation Relief Manual: Guidance by country: Austria: Underlying Tax
Archiving reason text added
Double Taxation Relief Manual: Guidance by Country: Belarus: Admissible taxes
new DTA & template update
2018
Double Taxation relief Manual: Guidance by country: Azerbaijan: Dividends
Archived - updated to new DTRM format.
Double Taxation relief Manual: Guidance by country: Azerbaijan: Interest
Archived - updated to new DTRM format.
Double Taxation relief Manual: Guidance by country: Azerbaijan: Royalties
Archived - updated to new DTRM format.
Double Taxation relief Manual: Guidance by country: Relief from Azerbaijan tax
Updated to the new DTRM format.
DT: Mauritius: double taxation agreement, Article 31: Termination
Archived - duplicate page
Double Taxation Relief Manual: Contents
Archived - duplicate pages
Double Taxation Relief Manual: Guidance by country: Canada: Notes
Update to availability of credit relief following changes made in Schedule 3 Finance Act 2017
Double Taxation Relief Manual: Guidance by country: Chile: Interest
Changes to the interest articlen following activation of the Most Favoured Nation provision
Double Taxation Relief Manual: Guidance by country: Chile: Royalties
Changes to incorporate the activation of the Most Favoured Nation Provision
2017
Double Taxation Relief Manual: Guidance by country: Spain: Interest and Royalties
Page archived updated to the new DTRM format.
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Double Taxation Relief Manual: Guidance by country: Spain: relief from Spanish tax
Page archived updated to the new DTRM format.
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Double Taxation Relief Manual: Guidance by country: Spain: Dividends
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Double Taxation Relief Manual: Guidance by country: Spain: Tax spared
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Double Taxation Relief Manual: Guidance by country: Spain: Other claims
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Singapore: Relief from Singapore tax
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Singapore: Pensions and annuities
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Singapore: Interest and Royalties
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Updated to the new DTRM formatting.
Double Taxation Relief Manual: Guidance by country: Australia: Interest
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Double Taxation Relief Manual: Guidance by country: Australia: Royalties
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Double Taxation Relief Manual: Guidance by country: Australia: Employments
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Double Taxation Relief Manual: Guidance by country: Australia: Fringe Benefits Tax
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Double Taxation Relief Manual: Guidance by country: Australia: Share Options
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Double Taxation Relief Manual: Guidance by country: Australia: Teachers and non residents
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Double Taxation Relief Manual: Guidance by country: Australia: Pensions
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Double Taxation Relief Manual: Guidance by country: Australia: Superannuation funds
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Double Taxation Relief Manual: Guidance by country: Australia: Claims procedure
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Double Taxation Relief Manual: Guidance by country: Australia: Underlying Tax
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consolidated agreement page.
Consolidated agreement pages.
Consolidated agreement pages.
updated to the new DTRM formatting.
Singapore: Interest and Royalties
consolidated agreement notes
United Arab Emirates: Agreement in Force
Content amended now that the UK-UAE DTA has come into force and has effect.
United Arab Emirates: Treaty Summary
Treaty summary provided to accompany new DTA.
Double Taxation Relief Manual: Guidance by country: Algeria: Admissible taxes
Updated to reflect the details of the new DTA and reflect new format.
Double Taxation Relief Manual: Guidance by country: Algeria: Treaty summary
Updated to reflect the new DTA and new DTM formatting.
Double Taxation Relief Manual: Guidance by country: Algeria: Notes
Updated to reflect the new DTA provisions and new DTM formatting.
Content and formatting change to reflect the new DTA.
Content and formatting updated to reflect the new DTA.