Back to contents

Updates: Double Taxation Relief Manual

2024

13 June 2024 published amendments

30 May 2024 published amendments

Guidance by country: contents

Pages for San Marino added.

23 May 2024 published amendments

16 May 2024 published amendments

Non-residents: UK income: Interest, royalties, pensions

This page has been deleted because later guidance has been published at INTM400010 - Interest and Royalty payments

14 May 2024 published amendments

Non-residents: UK income: Employment

Reference to DT Manual updated to INT Manual. Reference to DT1715 (now archived ) removed

10 May 2024 published amendments

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This page has been archived.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.

Philippines: Teachers

This page has been archived.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This page has been archived.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

15 November 2023 published amendments

7 November 2023 published amendments

South Korea: Treaty summary

Updating page to new DTRM format

Updated page to new DTRM format

15 September 2023 published amendments

Guidance by country: contents

Update changes following review

14 September 2023 published amendments

Guidance by country: contents

Update changes following review.

Transkei

Page archived

Double Taxation Relief Manual: Contents

Page archived

13 September 2023 published amendments

Double Taxation Relief Manual: Contents

Update changes following review.

Update changes following review

Korea: Agreements

Update changes following review

Korea: Admissible and inadmissible taxes

update changes following review.

Source of income

Update changes following review.

Korea: Dividends

Update changes following review.

Korea: Interest

Page archived

Korea: Royalties

Page archived.

Korea: Teachers and research workers

Page archived.

Korea: Students and apprentices

page archived.

Korea: Tax spared

Page archived.

Korea: Relief from Korean tax

Page archived.

2022

2 September 2022 published amendments

Kenya: Management fees

Percentage rate for management fees amended

25 April 2022 published amendments

23 February 2022 published amendments

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

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)

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: changes 18 February 2013

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: update index

Page archived – Old legacy update page no longer required.

22 February 2022 published amendments

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

Double Taxation Relief Manual: recent changes

Page archived – Old legacy update page no longer required.

2021

13 December 2021 published amendments

8 December 2021 published amendments

7 December 2021 published amendments

Double Taxation Relief Manual: Guidance by country: United States of America: Agreements: Admissible taxes

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Notes

Page archived.

Double Taxation Relief Manual: Guidance by country: United States of America: United States limited liability companies

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Credit: Federal taxes

Page archived.

Double Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Alabama - California

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Colorado - Minnesota

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Mississippi - North Dakota

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: State Taxes - Admissible and inadmissible unilaterally: Ohio - Wisconsin

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: American wives

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Residence

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old agreement to 2003

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old Agreement to 2003: Substantial presence

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old agreement

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the new Agreement

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Claims under both the old and the new Agreements

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Claims under the old Agreement

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: charities and superannuation funds

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Source of income for credit relief purposes

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Attribution of profits to permanent establishments

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: associated persons

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Dividends

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Dividends: from 1st May 2003

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Restriction of credit

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: List of US Corporations

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Capital gains

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Share Options

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Regular crews of ships and aircraft

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Artistes and athletes

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Alimony and maintenance

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Teachers

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Pensions: US Social Security Act

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Pensions from 2003

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Pension Contributions

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Offshore activities

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Relief from US tax: Forms

Page archived

Double Taxation Relief Manual: Guidance by country: USA: Underlying Tax

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Limitation on Benefits: from 2003

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Limitation on Benefits: cases of doubt

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Conduit arrangements: from 2003

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Relief from double taxation from 2003: Dividends

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Relief from double taxation from 2003: US Citizens and Other income

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Mutual agreement procedure: from 2003

Page archived

Double Taxation Relief Manual: Guidance by country: United States of America: Exchange of information and administrative assistance: Exchanges from 2003

Page archived

USA: double taxation agreement, Article 2: Taxes covered

Page archived

USA: double taxation agreement, Article 3: General definitions

Page archived

USA: double taxation agreement, Article 4: Fiscal domicile

Page archived

USA: double taxation agreement, Article 5: Permanent Establishment

Page archived

USA: double taxation agreement, Article 6: Income from immovable property

Page archived

USA: double taxation agreement, Article 7: Business profits

Page archived

USA: double taxation agreement, Article 8: Shipping and air transport

Page archived

USA: double taxation agreement, Article 9: Associated enterprises

Page archived

USA: double taxation agreement, Article 10: Dividends

Page archived

USA: double taxation agreement, Article 11: Interest

Page archived

USA: double taxation agreement, Article 12: Royalties

Page archived

USA: double taxation agreement, Article 13: Capital gains

Page archived

USA: double taxation agreement, Article 14 Independent personal services

Page archived

USA: double taxation agreement, Article 15 Dependent personal services

Page archived

USA: double taxation agreement, Article 16: Investment or holding companies

Page archived

USA: double taxation agreement, Article 17 Artistes and Atheletes

Page archived

USA: double taxation agreement, Article 18: Pensions

Page archived

USA: double taxation agreement, Article 19: Government service

Page archived

USA: double taxation agreement, Article 20: Teachers

Page archived

USA: double taxation agreement, Article 21: Students and trainees

Page archived

USA: double taxation agreement, Article 22: Other income

Page archived

USA: double taxation agreement, Article 23: Elimination of double taxation

Page archived

USA: double taxation agreement, Article 24: Non-discrimination

Page archived

USA: double taxation agreement, Article 25: Mutual agreement procedure

Page archived

USA: double taxation agreement, Article 26: Exchange of information and administrative assistance

Page archived

USA: double taxation agreement, Article 27: Effect on diplomatic and consular officials and domestic laws

Page archived

USA: double taxation agreement, Article 27A: Offshore activities

Page archived

USA: double taxation agreement, Article 28: Entry into force

Page archived

USA: double taxation agreement, Article 29: Termination

Page archived

USA: Double taxation agreement, Article 1: General scope

Page archived

USA: Double taxation agreement, Article 2: Taxes covered

Page archived

USA: Double taxation agreement, Article 3: General definitions

Page archived

USA: Double taxation agreement, Article 4: Residence

Page archived

USA: Double taxation agreement, Article 5: Permanent establishment

Page archived

USA: Double taxation agreement, Article 6: Income from real property

Page archived

USA: Double taxation agreement, Article 7: Business profits

Page archived

USA: Double taxation agreement, Article 8: Shipping and air transport

Page archived

USA: Double taxation agreement, Article 9: Associated enterprises

Page archived

USA: Double taxation agreement, Article 10: Dividends

Page archived

USA: Double taxation agreement, Article 11: Interest

Page archived

USA: Double taxation agreement, Article 12: Royalties

Page archived

USA: Double taxation agreement, Article 13: Gains

Page archived

USA: Double taxation agreement, Article 14: Income from employment

Page archived

USA: Double taxation agreement, Article 15: Directors' fees

Page archived

USA: Double taxation agreement, Article 16: Entertainers and sportsmen

Page archived

USA: Double taxation agreement, Article 17: Pensions, social security, annuities, alimony, and child support

Page archived

USA: Double taxation agreement, Article 18: Pension schemes

Page archived

USA: Double taxation agreement, Article 19: Government service

Page archived

USA: Double taxation agreement, Article 20: Students

Page archived

USA: Double taxation agreement, Article 20A: Teachers

Page archived

USA: Double taxation agreement, Article 21: Offshore exploration and exploitation activities

Page archived

USA: Double taxation agreement, Article 22: Other income

Page archived

USA: Double taxation agreement, Article 23: Limitation on benefits

Page archived

USA: Double taxation agreement, Article 24: Relief from double taxation

Page archived

USA: Double taxation agreement, Article 25: Non-discrimination

Page archived

USA: Double taxation agreement, Article 26: Mutual agreement procedure

Page archived

USA: Double taxation agreement, Article 27: Exchange of information and administrative assistance

Page archived

USA: Double taxation agreement, Article 28: Diplomatic agents and consular officers

Page archived

USA: Double taxation agreement, Article 29: Entry into force

Page archived

USA: Double taxation agreement, Article 30: Termination

Page archived

DT: Double taxation agreement, Exchange of Notes: Article 1

Page archived

USA: Double taxation agreement, Exchange of Notes: Article 3

Page archived

USA: Double taxation agreement, Exchange of Notes: Articles 9, 11 and 12

Page archived

USA: Double taxation agreement, Exchange of Notes: Article 10

Page archived

USA: Double taxation agreement, Exchange of Notes: Article 23

Page archived

USA: Double taxation agreement, Exchange of Notes: Article 24

Page archived

USA: Double taxation agreement, Exchange of Notes: Article 26

Page archived

USA: Double taxation agreement, Exchange of Notes: In general

Page archived

USA: Double taxation agreement, Mutual agreement on UK Pension arrangements

Page archived

26 August 2021 published amendments

Swaziland: Underlying Tax

Page archived.

DT: Swaziland: double taxation agreement, Article 1: Persons covered

Page archived.

DT: Swaziland: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Swaziland: double taxation agreement, Article 3: General definitions

Page archived.

DT: Swaziland: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Swaziland: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Swaziland: double taxation agreement, Article 6: Limitation of Relief

Page archived.

DT: Swaziland: double taxation agreement, Article 7: Income from immovable property

Page archived.

DT: Swaziland: double taxation agreement, Article 8: Business profits

Page archived.

DT: Swaziland: double taxation agreement, Article 9: Shipping and air transport

Page archived.

DT: Swaziland: double taxation agreement, Article 10: Associated enterprises

Page archived.

DT: Swaziland: double taxation agreement, Article 11: Dividends

Page archived.

DT: Swaziland: double taxation agreement, Article 12: Royalties

Page archived.

DT: Swaziland: double taxation agreement, Article 13 Independent personal services

Page archived.

DT: Swaziland: double taxation agreement, Article 14: Employments

Page archived.

DT: Swaziland: double taxation agreement, Article 15 Artistes and Atheletes

Page archived.

DT: Swaziland: double taxation agreement, Article 16: Pensions

Page archived.

DT: Swaziland: double taxation agreement, Article 17: Governmental functions

Page archived.

DT: Swaziland: double taxation agreement, Article 18: Students

Page archived.

DT: Swaziland: double taxation agreement, Article 19: Teachers

Page archived.

DT: Swaziland: double taxation agreement, Article 20: Income not expressly mentioned

Page archived.

DT: Swaziland: double taxation agreement, Article 21: Elimination of double taxation

Page archived.

18 August 2021 published amendments

10 August 2021 published amendments

Double Taxation Relief Manual: Contents

Link to DT12852 archived.

Double Taxation Relief Manual: Contents

Links to DT15340 to DT15377 archived.

Namibia: double taxation agreement, Article 5: Shipping and air transport

Page archived.

Namibia: double taxation agreement, Article 11: Governmental functions

Page archived.

Namibia: double taxation agreement, Article 14: Dependent personal services

Page archived.

Namibia: double taxation agreement, Article 15 Artistes and Athletes

Page archived.

Namibia: double taxation agreement, Article 16: Professors and teachers

Page archived.

Namibia: double taxation agreement, Article 17: Students and business apprentices

Page archived.

Namibia: double taxation agreement, Article 18: Income not expressly mentioned

Page archived.

Namibia: double taxation agreement, Article 19: Personal allowances

Page archived.

Namibia: double taxation agreement, Article 20: Elimination of double taxation

Page archived.

Namibia: double taxation agreement, Article 21: Exchange of information

Page archived.

Namibia: double taxation agreement, Article 22: Communication

Archiving reason text added.

Page archived.

Namibia: double taxation agreement, Article 23: Non-discrimination

Page archived.

Namibia: double taxation agreement, Article 24: Territorial extension

Page archived.

Namibia: double taxation agreement, Article 25: Entry into force

Page archived.

Namibia: double taxation agreement, Article 26: Termination

Page archived.

Nicaragua: Underlying Tax

Page archived.

Papua New Guinea: Underlying Tax

Page archived.

Double Taxation Relief Manual: Guidance by country: Qatar: Underlying Tax

Page archived.

Seychelles: Underlying Tax

Page archived.

Syria: Underlying Tax

Page archived.

Uganda: Underlying Tax

Page archived.

9 August 2021 published amendments

Mali: Underlying Tax

Page archived

Philippines: Underlying Tax

Page archived.

DT: Philippines: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Philippines: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Philippines: double taxation agreement, Article 3: General definitions

Page archived.

DT: Philippines: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Philippines: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Philippines: double taxation agreement, Article 6: Income from immovable property

Page archived.

DT: Philippines: double taxation agreement, Article 7: Business profits

Page archived.

DT: Philippines: double taxation agreement, Article 8: Associated enterprises

Page archived.

DT: Philippines: double taxation agreement, Article 9: Dividends

Page archived.

DT: Philippines: double taxation agreement, Article 10: Interest

Page archived.

DT: Philippines: double taxation agreement, Article 11: Royalties

Page archived.

DT: Philippines: double taxation agreement, Article 12: Gains from the alienation of property

Page archived.

DT: Philippines: double taxation agreement, Article 13 Independent personal services

Page archived.

DT: Philippines: double taxation agreement, Article 14 Dependent personal services

Page archived.

DT: Philippines: double taxation agreement, Article 15: Director's fees

Page archived.

DT: Philippines: double taxation agreement, Article 16 Artistes and Athletes

Page archived.

DT: Philippines: double taxation agreement, Article 17: Pensions

Page archived.

DT: Philippines: double taxation agreement, Article 18: Governmental functions

Page archived.

DT: Philippines: double taxation agreement, Article 19: Students and trainees

Page archived.

DT: Philippines: double taxation agreement, Article 20: Teachers

Page archived.

DT: Philippines: double taxation agreement, Article 21: Elimination of double taxation

Page archived.

DT: Philippines: double taxation agreement, Article 22: Non-discrimination

Page archived.

DT: Philippines: double taxation agreement, Article 23: Mutual agreement procedure

Page archived.

DT: Philippines: double taxation agreement, Article 24: Exchange of information

Page archived.

DT: Philippines: double taxation agreement, Article 25: Diplomatic and consular officials

Page archived.

DT: Philippines: double taxation agreement, Article 26: Territorial extension

Page archived.

DT: Philippines: double taxation agreement, Article 27: Entry into force

Page archived.

DT: Philippines: double taxation agreement, Article 28: Termination

Page archived.

5 August 2021 published amendments

DT: Soviet Union: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Soviet Union: double taxation agreement, Article 3: General definitions

Page archived.

DT: Soviet Union: double taxation agreement, Article 4: Residence for tax purposes

Page archived.

DT: Soviet Union: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Soviet Union: double taxation agreement, Article 6: Profits from commercial activities

Page archived.

DT: Soviet Union: double taxation agreement, Article 7: Profits from international traffic

Page archived.

DT: Soviet Union: double taxation agreement, Article 8: Dividends

Archiving reason text added.

Page archived.

DT: Soviet Union: double taxation agreement, Article 9: Interest

Page archived.

DT: Soviet Union: double taxation agreement, Article 10: Royalties including copyright royalties

Page archived.

DT: Soviet Union: double taxation agreement, Article 11: Income from immovable property

Page archived.

DT: Soviet Union: double taxation agreement, Article 12: Capital gains

Page archived.

DT: Soviet Union: double taxation agreement, Article 13: Salaries and similar remuneration of individuals

Page archived.

DT: Soviet Union: double taxation agreement, Article 15 Income of teachers and researchers

Archive reason text added.

DT: Soviet Union: double taxation agreement, Article 16: Income of students and trainees

Page archived.

DT: Soviet Union: double taxation agreement, Article 17 Income from Government service

Page archived.

DT: Soviet Union: double taxation agreement, Article 18: Pensions

Page archived.

DT: Soviet Union: double taxation agreement, Article 19: Other income

Page archived.

DT: Soviet Union: double taxation agreement, Article 20: Elimination of double taxation

Page archived.

DT: Soviet Union: double taxation agreement, Article 21: Non-discrimination

Page archived.

DT: Soviet Union: double taxation agreement, Article 22: Mutual agreement procedure for settling disputes

Page archived.

DT: Soviet Union: double taxation agreement, Article 23: Exchange of information

Page archived.

DT: Soviet Union: double taxation agreement, Article 24: Members of diplomatic missions and consular posts

Page archived.

DT: Soviet Union: double taxation agreement, Article 25: Existing Agreements

Page archived.

DT: Soviet Union: double taxation agreement, Article 26: Entry into Force of the Convention

Page archived.

DT: Soviet Union: double taxation agreement, Article 27: Termination of the Convention

Page archived.

DT: Soviet Union: double taxation agreement, Article 1: Scope of the Convention

Archiving reason text added.

Page archived.

4 August 2021 published amendments

Trinidad & Tobago: Underlying Tax

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 2: Taxes covered

Archiving reason text added.

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 3: General definitions

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 6: Income from immovable property

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 7: Business profits

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 8: Shipping and air transport

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 9: Associated enterprises

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 10: Dividends

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 11: Interest

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 12: Royalties

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 13: Technical fees

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 14 Independent personal services

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 15 Dependent personal services

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 16: Director's fees

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 17 Artistes and Athletes

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 18: Pensions

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 19: Government service

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 20: Students

Archive reason text added.

DT: Trinidad and Tobago: double taxation agreement, Article 21: Limitation of relief

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 22: Income not expressly mentioned

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 23: Elimination of double taxation

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 24: Non-discrimination

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 25: Mutual agreement procedure

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 26: Exchange of information

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 27: Diplomatic agents and consular officials

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 28: Entry into force

Page archived.

DT: Trinidad and Tobago: double taxation agreement, Article 29: Termination

Page archived.

3 August 2021 published amendments

Madagascar: Underlying Tax

Page archived.

Mozambique: Underlying Tax

page archived.

Niger: Underlying Tax

Page archived.

Paraguay: Underlying Tax

Page archived.

Réunion:Underlying Tax

Page archived.

Taiwan: Underlying Tax

Page archived.

Venezuela: Underlying Tax

Page archived.

Vietnam: Underlying Tax

Page archived.

Togo: Underlying Tax

Page archived.

Double Taxation Relief Manual: Guidance by country: Netherlands: Underlying Tax

Page archived.

DT: Zambia: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Zambia: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Zambia: double taxation agreement, Article 6: Limitation of Relief

Page archived.

DT: Zambia: double taxation agreement, Article 7: Income from immovable property

Archiving reason text added.

Page archived.

DT: Zambia: double taxation agreement, Article 8: Business profits

Page archived.

DT: Zambia: double taxation agreement, Article 9: Shipping and air transport

Page archived.

DT: Zambia: double taxation agreement, Article 10: Associated enterprises

Page archived.

DT: Zambia: double taxation agreement, Article 11: Dividends

Page archived.

DT: Zambia: double taxation agreement, Article 12: Interest

Page archived.

DT: Zambia: double taxation agreement, Article 13: Royalties

Archiving reason text added.

Page archived.

DT: Zambia: double taxation agreement, Article 14 Capital gains

Page archived.

DT: Zambia: double taxation agreement, Article 15 Independent personal services

Page archived.

DT: Zambia: double taxation agreement, Article 16: Employments

Page archived.

DT: Zambia: double taxation agreement, Article 17 Directors' fees

Page archived.

DT: Zambia: double taxation agreement, Article 18: Artistes and athletes

Page archived.

DT: Zambia: double taxation agreement, Article 19: Pensions

Page archived.

DT: Zambia: double taxation agreement, Article 20: Governmental functions

Page archived.

DT: Zambia: double taxation agreement, Article 21: Research personnel and students

Page archived.

DT: Zambia: double taxation agreement, Article 22: Income not expressly mentioned

Page archived.

DT: Zambia: double taxation agreement, Article 23: Elimination of Double Taxation

Page archived.

DT: Zambia: double taxation agreement, Article 24: Personal allowances

Page archived.

DT: Zambia: double taxation agreement, Article 25: Non-discrimination

Page archived.

DT: Zambia: double taxation agreement, Article 26: Mutual agreement procedure

Page archived.

DT: Zambia: double taxation agreement, Article 27: Exchange of information

Page archived.

DT: Zambia: double taxation agreement, Article 28: Territorial extension

Page archived.

DT: Zambia: double taxation agreement, Article 29: Entry into force

Page archived.

DT: Zambia: double taxation agreement, Article 30: Termination

Archiving reason text added.

Page archived.

2 August 2021 published amendments

Solomon Islands: Underlying Tax

Page archived.

DT: Solomon Islands: double taxation agreement, Article 2: General definitions

Page archived.

DT: Solomon Islands: double taxation agreement, Article 3: Industrial or commercial profits

Page archived.

DT: Solomon Islands: double taxation agreement, Article 4: Associated enterprises

Archiving reason text added.

Archiving reason text added.

Page archived.

Page archived.

DT: Solomon Islands: double taxation agreement, Article 5: Shipping and air transport

Page archived.

DT: Solomon Islands: double taxation agreement, Article 6: Dividends

Page archived.

DT: Solomon Islands: double taxation agreement, Article 7: Royalties

Page archived.

DT: Solomon Islands: double taxation agreement, Article 8: Government functions

Page archived.

DT: Solomon Islands: double taxation agreement, Article 9 Income from personal (including professional) services

Page archived.

DT: Solomon Islands: double taxation agreement, Article 10: Pensions and purchased annuities

Page archived.

DT: Solomon Islands: double taxation agreement, Article 11: Professors and teachers

Page archived.

DT: Solomon Islands: double taxation agreement, Article 12: Students and business apprentices

Archiving reason text added.

Page archived.

DT: Solomon Islands: double taxation agreement, Article 13: Elimination of double taxation

Page archived.

DT: Solomon Islands: double taxation agreement, Article 14: Exchange of information

Page archived.

DT: Solomon Islands: double taxation agreement, Article 15: Entry into force

Archiving reason text added.

Page archived.

DT: Solomon Islands: double taxation agreement, Article 16: Termination

Page archived.

31 July 2021 published amendments

Yugoslavia: Underlying Tax

Page archived.

DT: Yugoslavia: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Yugoslavia: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Yugoslavia: double taxation agreement, Article 3: General definitions

Page archived.

DT: Yugoslavia: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Yugoslavia: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Yugoslavia: double taxation agreement, Article 6: Income from immovable property

Page archived.

DT: Yugoslavia: double taxation agreement, Article 7: Business profits

Page archived.

DT: Yugoslavia: double taxation agreement, Article 8: Shipping and air transport

Page archived.

DT: Yugoslavia: double taxation agreement, Article 9: Associated enterprises

Page archived.

DT: Yugoslavia: double taxation agreement, Article 10: Dividends

Page archived.

DT: Yugoslavia: double taxation agreement, Article 11: Interest

Page archived.

DT: Yugoslavia: double taxation agreement, Article 12: Royalties

Page archived.

DT: Yugoslavia: double taxation agreement, Article 13: Capital gains

Page archived.

DT: Yugoslavia: double taxation agreement, Article 14 Independent personal services

Page archived.

DT: Yugoslavia: double taxation agreement, Article 15 Dependent personal services

Page archived.

DT: Yugoslavia: double taxation agreement, Article 16: Fees derived from work on joint business boards (directors' fees)

Page archived.

DT: Yugoslavia: double taxation agreement, Article 17 Public entertainers

Page archived.

DT: Yugoslavia: double taxation agreement, Article 18: Pensions

Page archived.

DT: Yugoslavia: double taxation agreement, Article 19: Students

Archiving reason text added.

Page archived.

DT: Yugoslavia: double taxation agreement, Article 20: Teachers, etc.

Page archived.

DT: Yugoslavia: double taxation agreement, Article 21: Income not expressly mentioned

Page archived.

DT: Yugoslavia: double taxation agreement, Article 22: Elimination of double taxation

Page archived.

DT: Yugoslavia: double taxation agreement, Article 23: Non-discrimination

Page archived.

DT: Yugoslavia: double taxation agreement, Article 24: Mutual agreement procedure

Page archived.

DT: Yugoslavia: double taxation agreement, Article 25: Exchange of information

Archiving reason text added.

DT: Yugoslavia: double taxation agreement, Article 26: Diplomatic and consular officials

Page archived.

DT: Yugoslavia: double taxation agreement, Article 27: Entry into force

Page archived.

DT: Yugoslavia: double taxation agreement, Article 28: Termination

Page archived.

30 July 2021 published amendments

DT: New Zealand: double taxation agreement, Article 13: Royalties

Page archived.

DT: New Zealand: double taxation agreement, Article 14: Alienation of property

Page archived.

DT: New Zealand: double taxation agreement, Article 15: Independent personal services

Page archived.

DT: New Zealand: double taxation agreement, Article 16 Dependent personal services

Page archived.

DT: New Zealand: double taxation agreement, Article 17: Directors' fees

Archiving reason text added.

Page archived.

DT: New Zealand: double taxation agreement, Article 18: Artistes and Athletes

Archiving reason text added.

Page archived.

DT: New Zealand: double taxation agreement, Article 19: Pensions and annuities

Page archived.

DT: New Zealand: double taxation agreement, Article 20: Government service

Archiving reason text added.

DT: New Zealand: double taxation agreement, Article 21: Students

Page archived.

DT: New Zealand: double taxation argreement, Article 21A: Other income

Page archived.

DT: New Zealand: double taxation agreement, Article 22: Elimination of double taxation

Page archived.

DT: New Zealand: double taxation agreement, Article 23: Non-discrimination

Pagr archived.

DT: New Zealand: double taxation agreement, Article 24: Mutual agreement procedure

Page archived.

DT: New Zealand: double taxation agreement, Article 25: Exchange of information

Page archived.

DT: New Zealand: double taxation agreement, Article 25A: Assistance in the collection of taxes

Page archived.

DT: New Zealand: double taxation agreement, Article 26: Diplomatic agents and consular officials

Page archived.

DT: New Zealand: double taxation agreement, Article 27: Entry into force

Page archived.

DT: New Zealand: double taxation agreement, Article 28: Termination

Page archived. Text available on HMRC Tax treaty pages.

DT: Thailand: Underlying Tax

Page archived.

DT: Thailand: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Thailand: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Thailand: double taxation agreement, Article 3: General definitions

Page archived.

DT: Thailand: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Thailand: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Thailand: double taxation agreement, Article 6: Limitation of relief

Archiving reason text added.

DT: Thailand: double taxation agreement, Article 7: Income from immovable property

Archiving reason text added.

DT: Thailand: double taxation agreement, Article 8: Business profits

Page archived.

DT: Thailand: double taxation agreement, Article 9: Air transport

Page archived.

DT: Thailand: double taxation agreement, Article 10: Associated enterprises

Page archived.

DT: Thailand: double taxation agreement, Article 11: Dividends

Page archived.

DT: Thailand: double taxation agreement, Article 12: Interest

Page arcgived.

DT: Thailand: double taxation agreement, Article 13: Royalties

Page archived.

DT: Thailand: double taxation agreement, Article 14 Capital gains

Page archived.

DT: Thailand: double taxation agreement, Article 15 Independent personal services

Page archived.

DT: Thailand: double taxation agreement, Article 16: Dependent personal services

Page archived.

DT: Thailand: double taxation agreement, Article 17 Directors' fees

Page archived.

DT: Thailand: double taxation agreement, Article 18: Artistes and athletes

Page archived.

DT: Thailand: double taxation agreement, Article 19: Governmental services

Page archived.

DT: Thailand: double taxation agreement, Article 20: Students

Page archived.

DT: Thailand: double taxation agreement, Article 21: Teachers

Archiving reason text added.

DT: Thailand: double taxation agreement, Article 22: Diplomatic and consular privileges

Page archived.,

DT: Thailand: double taxation agreement, Article 23: Elimination of double taxation

Page archived.

DT: Thailand: double taxation agreement, Article 24: Non-discrimination

Page archived.

DT: Thailand: double taxation agreement, Article 25: Mutual agreement procedure

Page archived.

DT: Thailand: double taxation agreement, Article 26: Exchange of information

Page archived.

DT: Thailand: double taxation agreement, Article 27: Entry into force

Page archived.

DT: Thailand: double taxation agreement, Article 28: Termination

Page archived.

29 July 2021 published amendments

DT: Jamaica: double taxation agreement, Article 8: Dividends

Page archived

DT: Jamaica: double taxation agreement, Article 9: Interest

Page archived

DT: Jamaica: double taxation agreement, Article 10: Royalties

Page archived

Double Taxation Relief Manual: Guidance by country: Albania: Admissable taxes

Page republished to force through changes to GOV.UK page.

Page republished to force through changes to GOV.UK.

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.

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Armenia: Treaty summary

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Armenia: Notes

Guidance updated.

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Albania: contents

Page republished to force through changes to GOV.UK page.

DT: Jamaica: double taxation agreement, Article 11: Management fees

Page archived

DT: Jamaica: double taxation agreement, Article 12: Immovable property

Page archived

Double Taxation Relief Manual: Guidance by country: Armenia: contents

Links to pages 89362, 89363 and 89364 archived.

DT: Jamaica: double taxation agreement, Article 13: Governmental functions

Page archived

DT: Jamaica: double taxation agreement, Article 14: Pensions

Page archived

DT: Jamaica: double taxation agreement, Article 15 Employments

Page archived

DT: Jamaica: double taxation agreement, Article 16: Artistes and Athletes

Page archived

DT: Jamaica: double taxation agreement, Article 17: Professors, teachers and research workers

Page archived

DT: Jamaica: double taxation agreement, Article 18: Students

Archiving reason text added.

Page archived

Double Taxation Relief Manual: Guidance by country: Belarus: Notes

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Albania: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Algeria: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Australia: Admissible taxes

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 19: Independent personal services

Page archived

Double Taxation Relief Manual: Guidance by country: Australia: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Austria: Treaty Summary

Page republished to force through changes to GOV.UK.

Double Taxation relief Manual: Guidance by country: Azerbaijan: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Bahrain: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 20: Capital gains

Page archived

Double Taxation Relief Manual: Guidance by country: Bangladesh: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Barbados: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 21: Income not expressly mentioned

Page archived

Double Taxation Relief Manual: Guidance by country: Belgium: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Belize: Contents

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 22: Recognised stock exchanges

Page archived

DT: Jamaica: double taxation agreement, Article 23: Elimination of double taxation

Page archived

Double Taxation Relief Manual: Guidance by country: Bolivia: Admissible taxes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Bolivia: Notes

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 24: Excluded companies

Page archived

Double Taxation Relief Manual: Guidance by country: Botswana: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 25: Exchange of information

Page archived

Double Taxation Relief Manual: Guidance by country: Brazil: Admissible taxes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Brazil: Notes

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 26: Consultation

Page archived

Double Taxation Relief Manual: Guidance by country: Brunei: Admissible taxes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Brunei: Notes

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 27: Non-discrimination

Page archived

Double Taxation Relief Manual: Guidance by country: Bulgaria: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 28: Territorial extension

Page archived

DT: Jamaica: double taxation agreement, Article 29: Entry into force

Page archived

Double Taxation Relief Manual: Guidance by country: Burkina Faso: Admissible and inadmissible taxes

Page republished to force through changes to GOV.UK.

DT: Jamaica: double taxation agreement, Article 30: Termination

Page archived

Double Taxation Relief Manual: Guidance by country: Burma (Myanmar): Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Contents

Links to DT10600-DT10629 archived.

Lebanon: Underlying Tax

Archiving reason text added.

Page archived

Double Taxation Relief Manual: Contents

Link to DT11852 archived.

Malawi: Underlying Tax

Page archived

Double Taxation Relief Manual: Guidance by country: Cameroon: Contents

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 1: Taxes covered

Page archived

Double Taxation Relief Manual: Guidance by country: Canada: Admissible taxes

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 2: General definitions

Page archived

Double Taxation Relief Manual: Guidance by country: Canada: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Cayman Islands: Admissible taxes

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 3: Industrial or commercial profits

Page archived

Double Taxation Relief Manual: Guidance by country: Chile: Admissible taxes

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 4: Associated enterprises

Page archived

Double Taxation Relief Manual: Guidance by country: Chile: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: China: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 5: Shipping and air transport

Page archived

DT: Malawi: double taxation agreement, Article 6: Dividends

Archiving reason text added.

Colombia: Double Taxation Relief Manual: Guidance by country: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 7: Interest and royalties

Page archived

DT: Malawi: double taxation agreement, Article 8: Governmental functions

Page archived

Double Taxation Relief Manual: Guidance by country: Croatia: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Cuba: Admissible tax

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 9 Income from personal (including professional) services

Page archived

Double Taxation Relief Manual: Guidance by country: Cyprus: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 10: Pensions and purchased annuities

Page archived

DT: Malawi: double taxation agreement, Article 11: Professors and teachers

Page archived

Double Taxation Relief Manual: Guidance by country: Denmark: Treaty summary

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 12: Students and business apprentices

Page archived

Double Taxation Relief Manual: Guidance by country: Djibouti: Contents

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 13: Elimination of double taxation

Page archived

Double Taxation Relief Manual: Guidance by country: Djibouti: Admissible taxes

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 14: Exchange of information

Page archived

Double Taxation Relief Manual: Guidance by country: Dominican Republic: Admissible taxes

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 15: Entry into force

Page archived

Double Taxation Relief Manual: Guidance by country: Egypt: Admissible taxes

Page republished to force through changes to GOV.UK.

DT: Malawi: double taxation agreement, Article 16: Termination

Page archived

Double Taxation Relief Manual: Guidance by country: Egypt: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Equatorial Guinea: Unilateral Relief

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Estonia: Admissible taxes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Estonia: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Ethiopia: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Falkland Islands: Admissible taxes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Falkland Islands: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Faroes: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Fiji: Contents

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Finland: Admissible taxes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: Finland: Notes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: France: Treaty summary

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Guidance by country: French Polynesia (Tahiti): Admissible taxes

Page republished to force through changes to GOV.UK.

Double Taxation Relief Manual: Contents

Links to pages DT12661 and DT12700-12715 archived.

Mauritania: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Page DT13052 archived.

Nigeria: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Page no longer relevant.

Peru: Underlying Tax

Page archived

Page archived

Double Taxation Relief Manual: Contents

Page no longer relevant

Rwanda: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Link to page DT16252 archived.

Czechoslovakia:

Page archived.

Czechoslovakia: Agreement

Page archived.

Czechoslovakia: Admissible and inadmissible taxes

Page archived.

Czechoslovakia: Source of income

Page archived.

Czechoslovakia: Dividends

Page archived.

Czechoslovakia: Interest

Page archived.

Czechoslovakia: Royalties

Page archived.

Czechoslovakia: Students

Page archived.

Double Taxation Relief Manual: Contents

Links to pages 89741, 89742, 89743, 89744, 89745, 89746, 89747 and 89748 archived.

28 July 2021 published amendments

Zimbabwe: Underlying Tax

Page archived

DT: Zimbabwe: double taxation agreement, Article 2: Taxes covered

Page archived

DT: Zimbabwe: double taxation agreement, Article 3: General definitions

Page archived

DT: Zimbabwe: double taxation agreement, Article 4: Fiscal domicile

Page archived

DT: Zimbabwe: double taxation agreement, Article 5: Permanent Establishment

Page archived

DT: Zimbabwe: double taxation agreement, Article 6: Income from immovable property

Page archived

DT: Zimbabwe: double taxation agreement, Article 7: Business profits

Page archived

DT: Zimbabwe: double taxation agreement, Article 8: International traffic

Page archived

DT: Zimbabwe: double taxation agreement, Article 9: Associated enterprises

Page archived

DT: Zimbabwe: double taxation agreement, Article 10: Dividends

Archive message created for GOV.UK

DT: Zimbabwe: double taxation agreement, Article 11: Interest

Page archived

DT: Zimbabwe: double taxation agreement, Article 12: Royalties

Page archived

DT: Zimbabwe: double taxation agreement, Article 13: Technical fees

Page archived

DT: Zimbabwe: double taxation agreement, Article 14 Capital gains

Page archived

DT: Zimbabwe: double taxation agreement, Article 15 Independent personal services

Page archived

DT: Zimbabwe: double taxation agreement, Article 16: Dependent personal services

Page archived

DT: Zimbabwe: double taxation agreement, Article 17 Directors' fees

Page archived

DT: Zimbabwe: double taxation agreement, Article 18: Artistes and athletes

Page archived

DT: Zimbabwe: double taxation agreement, Article 19: Pensions

Page archived

DT: Zimbabwe: double taxation agreement, Article 20: Government service

Page archived

DT: Zimbabwe: double taxation agreement, Article 21: Students

Page archived

DT: Zimbabwe: double taxation agreement, Article 22: Income not expressly mentioned

Page archived

DT: Zimbabwe: double taxation agreement, Article 23: Elimination of double taxation

Page archived

DT: Zimbabwe: double taxation agreement, Article 24: Non-discrimination

Page archived

DT: Zimbabwe: double taxation agreement, Article 25: Mutual agreement procedure

Page archived

DT: Zimbabwe: double taxation agreement, Article 26: Exchange of information

Page archived

DT: Zimbabwe: double taxation agreement, Article 27: Diplomatic agents and consular officials

Page archived

DT: Zimbabwe: double taxation agreement, Article 28: Entry into force

Page archived

DT: Zimbabwe: double taxation agreement, Article 29: Termination

Page archived

Double Taxation Relief Manual: Contents

Links to DT20990 and DT210001-DT21028 archived

Double Taxation Relief Manual: Guidance by country: Belarus: Treaty Summary

Guidance updated

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Armenia: Agreements in force

Guidance updated.

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.

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Canada: Treaty summary

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Armenia: Notes

Guidance updated.

DT: New Zealand: double taxation agreement, Article 2: Taxes covered

Page archived.

Double Taxation Relief Manual: Guidance by Country: Belarus: Agreements in force

Guidance updated.

Double Taxation Relief Manual: Guidance by Country: Belarus: Admissible taxes

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Belarus: Notes

Guidance updated.

Guinea: Underlying Tax

Page archived

Page archived

DT: New Zealand: double taxation agreement, Article 3: General definitions

Page archived.

DT: New Zealand: double taxation agreement, Article 4: Residence

Page archived.

DT: Jamaica: double taxation agreement, Article 1: Taxes covered

Page archived

DT: Jamaica: double taxation agreement, Article 2: General definitions

Page archived

DT: New Zealand: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Jamaica: double taxation agreement, Article 3: Residence

Page archived

DT: Jamaica: double taxation agreement, Article 4: Permanent Establishment

Page archived

DT: Jamaica: double taxation agreement, Article 5: Business profits

Page archived

DT: New Zealand: double taxation agreement, Article 6: Exploration and exploitation activities

Page archived.

DT: New Zealand: double taxation agreement, Article 7: Income from immovable property

Page archived.

DT: Jamaica: double taxation agreement, Article 6: Associated enterprises

Page archived

DT: New Zealand: double taxation agreement, Article 8: Business profits

Page archived.

DT: Jamaica: double taxation agreement, Article 7: Shipping and air transport

Page archived

DT: New Zealand: double taxation agreement, Article 9: Shipping and air transport

Page archived.

DT: New Zealand: double taxation agreement, Article 10: Associated enterprises

Page archived.

DT: New Zealand: double taxation agreement, Article 11: Dividends

Page archived.

DT: New Zealand: double taxation agreement, Article 12: Interest

Page archived.

Double Taxation Relief Manual: Guidance by country: Armenia: interest

Page archived.

Double Taxation Relief Manual: Guidance by country: Armenia: royalties

Page archived.

Double Taxation Relief Manual: Guidance by country: Armenia: professors, teachers and researchers

Page archived.

Double Taxation Relief Manual: Guidance by country: Albania: 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: American Samoa: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by Country: Andorra: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Angola: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Aruba: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Australia: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Austria: Admissible taxes

Guidance updated to force through changes to GOV.UK page.

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Azerbaijan: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by Country: Bahamas: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Bahrain: contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Barbados: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Belgium: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Benin: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Bolivia: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Brazil: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Brunei: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Burkina Faso: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Burundi: Contents

Guidance updated to force through changes to GOV.UK page.

Double Taxation Relief Manual: Guidance by country: Cambodia: Contents

Guidance updated to force through changes to GOV.UK page.

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

Guidance updated to force through changes to GOV.UK page.

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

Guidance updated.

Double Taxation Relief Manual: Guidance by country: Cameroon: Admissible taxes

Guidance updated.

Bophuthatswana

Page archived.

Ciskei

Page archived.

27 July 2021 published amendments

DT: Sri Lanka: double taxation agreement, Article 5: Permanent Establishment

Page archived

DT: Sri Lanka: double taxation agreement, Article 6: Income from immovable property

Page archived

DT: Sri Lanka: double taxation agreement, Article 7: Business profits

Page archived

DT: Sri Lanka: double taxation agreement, Article 8: Shipping and air transport

Page archived

DT: Sri Lanka: double taxation agreement, Article 9: Associated enterprises

Page archived

DT: Sri Lanka: double taxation agreement, Article 10: Dividends

Page archived

DT: Sri Lanka: double taxation agreement, Article 11: Interest

Page archived

DT: Sri Lanka: double taxation agreement, Article 12: Royalties

Page archived

DT: Sri Lanka: double taxation agreement, Article 13: Capital gains

Page archived

DT: Sri Lanka: double taxation agreement, Article 14 Independent personal services

Page archived

DT: Sri Lanka: double taxation agreement, Article 15 Employments

Page archived

DT: Sri Lanka: double taxation agreement, Article 16: Artistes and athletes

Page archived

DT: Sri Lanka: double taxation agreement, Article 17 Pensions and annuities

Page archived

DT: Sri Lanka: double taxation agreement, Article 18: Government functions

Page archived

DT: Sri Lanka: double taxation agreement, Article 19: Students

Page archived

DT: Sri Lanka: double taxation agreement, Article 20: Teachers

Page archived

DT: Sri Lanka: double taxation agreement, Article 21: Elimination of double taxation

page archived

DT: Sri Lanka: double taxation agreement, Article 22: Non-discrimination

Page archived

DT: Sri Lanka: double taxation agreement, Article 23: Mutual agreement procedure

Page archived

DT: Sri Lanka: double taxation agreement, Article 24: Exchange of information

Page archived

DT: Sri Lanka: double taxation agreement, Article 25: Entry into force

Page archived

DT: Sri Lanka: double taxation agreement, Article 26: Termination

Page archived

Double Taxation Relief Manual: Contents

Links to DT17690 and DT17701-DT17725 archived

Tunisia: Underlying Tax

Page archived

DT: Tunisia: double taxation agreement, Article 1: Personal scope

Archiving reason text added.

Page archived

DT: Tunisia: double taxation agreement, Article 2: Taxes covered

Page archived

DT: Tunisia: double taxation agreement, Article 3: General definitions

Page archived

DT: Tunisia: double taxation agreement, Article 4: Fiscal domicile

V

DT: Tunisia: double taxation agreement, Article 5: Permanent Establishment

Page archived

DT: Tunisia: double taxation agreement, Article 6: Income from immovable property

Page archived

DT: Tunisia: double taxation agreement, Article 7: Business profits

Page archived

DT: Tunisia: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport

Page archived

DT: Tunisia: double taxation agreement, Article 9: Associated enterprises

Page archived

DT: Tunisia: double taxation agreement, Article 10: Dividends

Page archived

DT: Tunisia: double taxation agreement, Article 11: Interest

Page archived

DT: Tunisia: double taxation agreement, Article 12: Royalties

Page archived

DT: Tunisia: double taxation agreement, Article 13: Capital gains

Page archived

DT: Tunisia: double taxation agreement, Article 14 Independent personal services

Page archived

DT: Tunisia: double taxation agreement, Article 15 Dependent personal services

Page archived

DT: Tunisia: double taxation agreement, Article 16: Director's fees

Page archived

DT: Tunisia: double taxation agreement, Article 17 Artistes and Atheletes

Archiving reason text added.

DT: Tunisia: double taxation agreement, Article 18: Pensions and annuities

Page archived

DT: Tunisia: double taxation agreement, Article 19: Governmental functions

Page archived

DT: Tunisia: double taxation agreement, Article 20: Students and trainees

Page archived

DT: Tunisia: double taxation agreement, Article 21: Income not expressly mentioned

Page archived

DT: Tunisia: double taxation agreement, Article 22: Elimination of double taxation

Page archived

DT: Tunisia: double taxation agreement, Article 23: Non-discrimination

Page archived

DT: Tunisia: double taxation agreement, Article 24: Mutual agreement procedure

Page archived

DT: Tunisia: double taxation agreement, Article 25: Exchange of information

Page archived

DT: Tunisia: double taxation agreement, Article 26: Diplomatic and consular officials

Page archived

DT: Tunisia: double taxation agreement, Article 27: Entry into force

Page archived

DT: Tunisia: double taxation agreement, Article 28: Termination

Page archived

Double Taxation Relief Manual: Contents

Links to DT19040 and DT19050-DT19077 archived

26 July 2021 published amendments

Romania: Underlying Tax

Page archived

DT: Romania: double taxation agreement, Article 1: Personal scope

Page archived

DT: Romania: double taxation agreement, Article 2: Taxes covered

Page archived

DT: Romania: double taxation agreement, Article 3: General definitions

Page archived

DT: Romania: double taxation agreement, Article 4: Fiscal domicile

Page archived

DT: Romania: double taxation agreement, Article 5: Permanent Establishment

Page archved

DT: Romania: double taxation agreement, Article 6: Income from immovable property

Page archived

DT: Romania: double taxation agreement, Article 7: Business profits

Page archived

DT: Romania: double taxation agreement, Article 8: International transport

Page archived

DT: Romania: double taxation agreement, Article 9: Associated enterprises

Page archived

DT: Romania: double taxation agreement, Article 10: Dividends

Archiving reason text added.

Page archived

DT: Romania: double taxation agreement, Article 11: Interest

Page archived

DT: Romania: double taxation agreement, Article 12: Royalties

Page archived

DT: Romania: double taxation agreement, Article 13: Commission

Page archived

DT: Romania: double taxation agreement, Article 14: Capital gains

Page archived

DT: Romania: double taxation agreement, Article 15 Independent personal services

Page archived

DT: Romania: double taxation agreement, Article 16 Dependent personal services

Page archived

DT: Romania: double taxation agreement, Article 17: Directors' fees

Page archived

DT: Romania: double taxation agreement, Article 18 Artistes and Athletes

Page archived

DT: Romania: double taxation agreement, Article 19: Pensions

Page archived

DT: Romania: double taxation agreement, Article 20: Government functions

Archiving reason text added.

Page archived

DT: Romania: double taxation agreement, Article 21: Students and trainees

Page archived

DT: Romania: double taxation agreement, Article 22: Professors, teachers and research workers

Page archived

DT: Romania: double taxation agreement, Article 23: Income not expressly mentioned

Archiving reason text added.

Page archived

DT: Romania: double taxation agreement, Article 24: Elimination of double taxation

Page archived

DT: Romania: double taxation agreement, Article 25: Non-discrimination

Page archived

DT: Romania: double taxation agreement, Article 26: Mutual agreement procedure

Page archived

DT: Romania: double taxation agreement, Article 27: Exchange of information

Archiving reason text added.

Page archived

DT: Ivory Coast: double taxation agreement, Article 23: Elimination of double taxation

Page archived.

DT: Ivory Coast: double taxation agreement, Article 24: Non-discrimination

Page archived.

DT: Ivory Coast: double taxation agreement, Article 25: Mutual agreement procedure

Page archived.

DT: Romania: double taxation agreement, Article 28: Diplomatic and consular officials

Archiving reason text added.

Page archived

DT: Romania: double taxation agreement, Article 29: Entry into force

Page archived

DT: Romania: double taxation agreement, Article 30: Termination

Page archived

Double Taxation Relief Manual: Contents

Links to DT16058 and DT16100-DT16129 archived.

DT: Ivory Coast: double taxation agreement, Article 26: Exchange of information

Page archived.

St Lucia: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Link to DT16457 archived.

Somalia: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Link to DT17302 archived

DT: Ivory Coast: double taxation agreement, Article 27: Diplomatic agents and consular officials

Page archived.

Double Taxation Relief Manual: Contents

Link to DT18850PP archived

Western Samoa: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Link to DT20502 archived.

DT: Ivory Coast: double taxation agreement, Article 28: Entry into force

Page archived.

DT: Ivory Coast: double taxation agreement, Article 29: Termination

Page archived.

Sri Lanka: Underlying Tax

Archiving reason text added.

Page archived

Luxembourg: Underlying Tax

page archived.

DT: Sri Lanka: double taxation agreement, Article 2: Taxes covered

Page archived

DT: Sri Lanka: double taxation agreement, Article 3: General definitions

Page archived

DT: Sri Lanka: double taxation agreement, Article 4: Residence

Page archived

New Zealand: Underlying Tax

Page archived.

DT: New Zealand: double taxation agreement, Article 1: Personal scope

Page archived.

23 July 2021 published amendments

India: Agreements in force

Updated using new template

India: Admissible taxes

Updated using the new template, to meet CS Style guide.

India: Treaty summary

Updated using the new template

India: Notes

Guidance updated

Indonesia: Agreements in force

Guidance updated using new templated

Double Taxation Relief Manual: Contents

Links to DT13140, DT13150-DT13179 archived.

Indonesia: Treaty summary

Guidance updated using the new template to meet CS style guide

Indonesia: Notes

Guidance updated

Indonesia: Interest

Page archived

Indonesia: Royalties

Page archived

Indonesia: Fees for services

Page archived.

Indonesia: Students

Page archived.

Indonesia: Tax spared

Page archived.

Indonesia: Relief from Indonesian tax

Page archived

Double Taxation Relief Manual: Contents

Links to archived pages (DT9654. DT9655, DT9656, DT9659, DT9660, DT9661) removed.

Mexico: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Links to DT13215 - Mexico: Underlying Tax archived.

Netherlands Antilles: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Link to DT14105 archived.

Double Taxation Relief Manual: Guidance by country: Oman: Underlying Tax

Page archived

Double Taxation Relief Manual: Guidance by country: Oman contents

Link to page DT14180 archived.

Israel: Admissible taxes

Content not changes, just the layout to meet the CS Style guide

Israel: Treaty summary

Guidance updated

Israel: Notes

Page archived.

Double Taxation Relief Manual: Contents

Link to archived page removed

Ivory Coast: Agreements in force

Guidance updated

Ivory Coast: Admissible taxes

Guidance updated

Ivory Coast: Treaty summary

Guidance updated using new template

Ivory Coast: Notes

Guidance updated

Ivory Coast: Dividends

Page archived

Ivory Coast: Management fees

Page archived

Ivory Coast: Employments

Page archived

Ivory Coast: Tax spared

Page archived

Ivory Coast: Relief from Ivory Coast Tax

Page archived

Double Taxation Relief Manual: Contents

Links to archived pages - DT10254 to DT10258 - removed.

Jamaica: Admissible taxes

Guidance updated

Jamaica: Treaty summary

Guidance updated

Jamaica: Notes

Guidance updated

Jamaica: Interest

Page archived

Jamaica: Management fees

Page archived

Jamaica: Professors, teachers and research workers

Page archived

Jamaica: Students

Page archived

Jamaica: Tax spared

Page archived

Jamaica: International business companies

Page archived

Jamaica: Relief from Jamaican tax

Page archived

Jamaica: Underlying Tax

Page archived.

Double Taxation Relief Manual: Contents

Links to archived pages (DT10554 to DT10561 & DT10590) removed.

22 July 2021 published amendments

DT: Mauritius: Underlying Tax

Page archived

Kazakhstan: Agreements

update changes following review

update changes following review

DT: Mauritius: double taxation agreement, Article 1: Personal scope

Archiving reason text added.

Page archived

Guidance by country: Kazakhstan: previous agreement

update change following review

update change following review

Kazakhstan: Admissible and inadmissible taxes

update change following review

update change following review

Guidance by country: Kazakhstan: source of income

update change following review

update change following review

Kazakhstan: Dividends

update change following review

update change following review

Guidance by country: Kazakhstan: royalties

update changes following review

update changes following review

Kazakhstan: Independent Personal Services

update changes following review

update changes following review

Kazakhstan: Pensions and annuities

update changes following review

update changes following review

Guidance by country: Kazakhstan: non-discrimination

update changes following review

update changes following review

Guidance by country: Kazakhstan: relief from Kazakhstan tax

update changes following review

update changes following review

DT: Mauritius: double taxation agreement, Article 2: Taxes covered

Page archived

DT: Mauritius: double taxation agreement, Article 3: General definitions

Page archived

DT: Ivory Coast: double taxation agreement, Article 6: Income from immovable property

Page archived.

DT: Ivory Coast: double taxation agreement, Article 7: Business profits

Archive reason text added.

Page archived.

Page archived.

Non-residents: UK income: Annual payments: payer

update change following review

update changes following review

update changes following review

'broken' image removed so that this can be published - as per CDIO guidance.

DT: Mauritius: double taxation agreement, Article 4: Residence

Page archived

DT: Ivory Coast: double taxation agreement, Article 8: Shipping and air transport

Page archived.

DT: Mauritius: double taxation agreement, Article 5: Permanent Establishment

Page archived

DT: Mauritius: double taxation agreement, Article 6: Income from immovable property

Page archived

DT: Ivory Coast: double taxation agreement, Article 9: Associated enterprises

Page archived.

DT: Mauritius: double taxation agreement, Article 7: Business profits

Page archived

DT: Mauritius: double taxation agreement, Article 8: Shipping and air transport

Page archived

DT: Ivory Coast: double taxation agreement, Article 10: Dividends

Page archived.

DT: Mauritius: double taxation agreement, Article 9: Associated enterprises

Page archived

DT: Mauritius: double taxation agreement, Article 10: Dividends

Page archived

DT: Mauritius: double taxation agreement, Article 11: Interest

Page archived

DT: Mauritius: double taxation agreement, Article 12: Royalties

Page archived

DT: Mauritius: double taxation agreement, Article 13: Capital gains

Page archived

DT: Mauritius: double taxation agreement, Article 14 Independent personal services

Page archived

DT: Mauritius: double taxation agreement, Article 15 Dependent personal services

Archiving reason text added.

Page archived

DT: Mauritius: double taxation agreement, Article 16: Directors' fees

Page archived

DT: Mauritius: double taxation agreement, Article 17 Artistes and Athletes

Page archived

DT: Mauritius: double taxation agreement, Article 18: Pensions

Page archived

DT: Mauritius: double taxation agreement, Article 19: Governmental functions

Page archived

DT: Mauritius: double taxation agreement, Article 20: Students

Page archived

DT: Mauritius: double taxation agreement, Article 21: Teachers

Page archived

DT: Mauritius: double taxation agreement, Article 22: Income not expressly mentioned

Page archived

DT: Mauritius: double taxation agreement, Article 23: Limitation of relief

Page archived

DT: Mauritius: double taxation agreement, Article 24: Elimination of double taxation

Archiving reason text added.

Page archived

DT: Mauritius: double taxation agreement, Article 25: Personal allowances

Page archived

DT: Mauritius: double taxation agreement, Article 26: Non-discrimination

Page archived

DT: Mauritius: double taxation agreement, Article 27: Mutual agreement procedure

Page archived

DT: Mauritius: double taxation agreement, Article 28: Exchange of information

Page archived

DT: Mauritius: double taxation agreement, Article 29: Diplomats

Page archived

DT: Mauritius: double taxation agreement, Article 30: Entry into force

Page archived

DT: Ivory Coast: double taxation agreement, Article 11: Interest

Page archived.

DT: Ivory Coast: double taxation agreement, Article 12: Royalties

Page archived.

DT: Ivory Coast: double taxation agreement, Article 13: Management fees

Archiving reason text added.

Page archived.

Page archived.

DT: Ivory Coast: double taxation agreement, Article 14: Capital gains

Page archived.

DT: Ivory Coast: double taxation agreement, Article 15: Independent personal services

Page archived.

DT: Ivory Coast: double taxation agreement, Article 15: Dependent personal services

Page archived.

DT: Ivory Coast: double taxation agreement, Article 17: Directors' fees

Page archived.

DT: Ivory Coast: double taxation agreement, Article 18: Artistes and Athletes

Page archived.

DT: Ivory Coast: double taxation agreement, Article 18: Pensions

Page archived

DT: Ivory Coast: double taxation agreement, Article 20: Government remuneration and pensions

Page archived.

DT: Ivory Coast: double taxation agreement, Article 21: Students and business apprentices

Page archived.

DT: Ivory Coast: double taxation agreement, Article 22: Income not expressly mentioned

Page archived.

14 July 2021 published amendments

8 July 2021 published amendments

Double Taxation Relief Manual: Contents

Links to DT11162, DT11200 to DT11232 archived.

Double Taxation Relief Manual: Contents

Links DT13450 to DT13465 archived.

Double Taxation Relief Manual: Contents

Links to DT16400 to DT16415 archived.

Double Taxation Relief Manual: Contents

Links to DT17800 to DT17829 archived.

Double Taxation Relief Manual: Contents

Links to DT19350 to DT19365 archived.

Double Taxation Relief Manual: Contents

Link to DT9690 archived.

Double Taxation Relief Manual: Contents

Link to DT11460 archived.

Double Taxation Relief Manual: Contents

Link to DT12552 archived.

Double Taxation Relief Manual: Contents

Link to DT13256 archived.

Double Taxation Relief Manual: Contents

Link to DT14152 archived.

Double Taxation Relief Manual Guidance by country: Pakistan: Contents

Link to DT14990 archived.

Double Taxation Relief Manual: Contents

Link to DT15702 archived.

Double Taxation Relief Manual: Contents

Link to DT16610 archived.

Double Taxation Relief Manual: Guidance by country: South Africa: Contents

Link to DT17370 archived.

Double Taxation Relief Manual: Contents

Link to DT19140 archived.

Double Taxation Relief Manual: Contents

Link to DT20150 archived.

Double Taxation Relief Manual: Contents

Link to DT20604 archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 7: Royalties

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 8: Governmental functions

Archiving reason text added.

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 9: Income from personal (including professional) services

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 10: Pensions and annuities

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 11: Professors and teachers

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 12: Students and business apprentices

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 13: Tax credits

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 14: Exchange of information

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 15: Entry into force

Page archived.

DT: Kiribati and Tuvalu: double taxation agreement, Article 16: Termination

Page archived.

6 July 2021 published amendments

Jordan: Underlying Tax

Page archived as it is no longer relevant.

30 June 2021 published amendments

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 1: Taxes covered

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 2: General definitions

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 3: Industrial or commercial profits

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 4: Associated enterprises

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 5: Shipping and air transport

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 6: Dividends

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 7: Royalties

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 8: Governmental functions

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 9 Income from personal (including professional) services

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 10: Pensions and purchased annuities

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 11: Professors and teachers

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 12: Students and business apprentices

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 13: Elimination of double taxation

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 14: Exchange of information

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 15: Entry into force

Page archived.

DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 16: Termination

Page archived.

DT: Sudan: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Sudan: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Sudan: double taxation agreement, Article 3: General definitions

Page archived.

DT: Sudan: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Sudan: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Sudan: double taxation agreement, Article 6: Income from immovable property

Page archived.

DT: Sudan: double taxation agreement, Article 7: Business profits

Page archived.

DT: Sudan: double taxation agreement, Article 8: Shipping and air transport

Page archived.

DT: Sudan: double taxation agreement, Article 9: Associated enterprises

Page archived.

DT: Sudan: double taxation agreement, Article 10: Dividends

Page archived.

DT: Sudan: double taxation agreement, Article 11: Interest

Page archived.

DT: Sudan: double taxation agreement, Article 12: Royalties

Page archived.

DT: Sudan: double taxation agreement, Article 13: Capital gains

Page archived.

DT: Sudan: double taxation agreement, Article 14 Independent personal services

Page archived.

DT: Sudan: double taxation agreement, Article 15 Employments

Page archived.

DT: Sudan: double taxation agreement, Article 16: Artistes and athletes

Page archived.

DT: Sudan: double taxation agreement, Article 17 Pensions

Page archived.

DT: Sudan: double taxation agreement, Article 18: Governmental functions

Page archived.

DT: Sudan: double taxation agreement, Article 19: Students

Page archived.

DT: Sudan: double taxation agreement, Article 20: University teaching

Page archived.

DT: Sudan: double taxation agreement, Article 21: Income not expressly mentioned

Page archived.

DT: Sudan: double taxation agreement, Article 22: Capital

Page archived.

DT: Sudan: double taxation agreement, Article 23: Elimination of double taxation

Page archived.

DT: Sudan: double taxation agreement, Article 24: Diplomatic and consular officials

Page archived.

DT: Sudan: double taxation agreement, Article 25: Non-discrimination

Page archived.

DT: Sudan: double taxation agreement, Article 26: Mutual agreement procedure

Page archived.

DT: Sudan: double taxation agreement, Article 27: Exchange of information

Page archived.

DT: Sudan: double taxation agreement, Article 28: Territorial extension

Page archived.

DT: Sudan: double taxation agreement, Article 29: Entry into force

Page archived.

DT: Sudan: double taxation agreement, Article 30: Termination

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 1: Taxes covered

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 2: General definitions

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 3: Industrial or commercial profits

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 4: Associated enterprises

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 5: Shipping and air transport

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 6: Dividends

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 7: Royalties

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 8: Governmental functions

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 9 Income from personal (including professional) services

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 10: Pensions and annuities

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 11: Professors and teachers

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 12: Students and business apprentices

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 13: Tax credits

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 14: Exchange of information

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 15: Entry into force

Page archived.

DT: Tuvalu and Kiribati: double taxation agreement, Article 16: Termination

Page archived.

29 June 2021 published amendments

Kenya: Underlying Tax

Page archived.

DT: Kenya: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Kenya: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Kenya: double taxation agreement, Article 3: General definitions

Page archived.

DT: Kenya: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Kenya: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Kenya: double taxation agreement, Article 6: Limitation of relief

Page archived.

DT: Kenya: double taxation agreement, Article 7: Income from immovable property

Page archived.

DT: Kenya: double taxation agreement, Article 8: Business profits

Page archived.

DT: Kenya: double taxation agreement, Article 9: Shipping and air transport

Page archived.

DT: Kenya: double taxation agreement, Article 10: Associated enterprises

Page archived.

DT: Kenya: double taxation agreement, Article 11: Dividends

Page archived.

DT: Kenya: double taxation agreement, Article 12: Interest

Page archived.

DT: Kenya: double taxation agreement, Article 13: Royalties

Page archived.

DT: Kenya: double taxation agreement, Article 14: Management fees

Page archived.

DT: Kenya: double taxation agreement, Article 15: Capital gains

Page archived.

DT: Kenya: double taxation agreement, Article 16: Independent personal services

Page archived.

DT: Kenya: double taxation agreement, Article 17: Employments

Page archived.

DT: Kenya: double taxation agreement, Article 18: Directors' fees

Page archived.

DT: Kenya: double taxation agreement, Article 19: Artistes and Athletes

Page archived.

DT: Kenya: double taxation agreement, Article 20: Pensions

Page archived.

DT: Kenya: double taxation agreement, Article 21: Governmental functions

Page archived.

DT: Kenya: double taxation agreement, Article 22: Students

Page archived.

DT: Kenya: double taxation agreement, Article 23: Teachers

Page archived.

DT: Kenya: double taxation agreement, Article 24: Income not expressly mentioned

Page archived.

DT: Kenya: double taxation agreement, Article 25: Capital

Page archived.

DT: Kenya: double taxation agreement, Article 26: Elimination of double taxation

Page archived.

DT: Kenya: double taxation agreement, Article 27: Personal allowances

Page archived.

DT: Kenya: double taxation agreement, Article 28: Non-discrimination

Page archived.

DT: Kenya: double taxation agreement, Article 29: Mutual agreement procedure

Page archived.

DT: Kenya: double taxation agreement, Article 30: Exchange of information

Page archived.

DT: Kenya: double taxation agreement, Article 31: Territorial extension

Page archived.

DT: Kenya: double taxation agreement, Article 32: Entry into force

Page archived.

DT: Kenya: double taxation agreement, Article 33: Termination

Page archived.

DT: Montserrat: double taxation agreement, Article 1: Taxes covered

Page archived.

DT: Montserrat: double taxation agreement, Article 2: General definitions

Page archived.

DT: Montserrat: double taxation agreement, Article 3: Industrial or commercial profits

Page archived.

DT: Montserrat: double taxation agreement, Article 4: Associated enterprises

Page archived.

DT: Montserrat: double taxation agreement, Article 5: Shipping and air transport

Page archived.

DT: Montserrat: double taxation agreement, Article 6: Dividends

Page archived.

DT: Montserrat: double taxation agreement, Article 7: Royalties

Page archived.

DT: Montserrat: double taxation agreement, Article 8: Governmental functions

Page archived.

DT: Montserrat: double taxation agreement, Article 9 Income from personal (including professional) services

Page archived.

DT: Montserrat: double taxation agreement, Article 10: Pensions and purchased annuities

Page archived.

DT: Montserrat: double taxation agreement, Article 11: Professors and teachers

Page archived.

DT: Montserrat: double taxation agreement, Article 12: Students and business apprentices

Page archived.

DT: Montserrat: double taxation agreement, Article 13: Elimination of double taxation

Page archived.

DT: Montserrat: double taxation agreement, Article 14: Exchange of information

Page archived.

DT: Montserrat: double taxation agreement, Article 15: Entry into force

Page archived.

DT: Montserrat: double taxation agreement, Article 16: Termination

Page archived.

28 June 2021 published amendments

Kuwait: Underlying Tax

Page archived. Page no longer relevant.

Macao: Underlying Tax

Page archived. Page no longer relevant.

Moldova: Underlying tax

Page archived. Page no longer relevant.

New Caledonia: Underlying Tax

Page archived. Page no longer relevant.

Double Taxation Relief Manual Guidance by country: Pakistan: Underlying Tax

Page archived. Page no longer relevant.

Puerto Rico: Underlying Tax

Page archived. Page no longer relevant.

DT: Saudi Arabia: Underlying Tax

Page archived. Page no longer relevant.

Double Taxation Relief Manual: Guidance by country: South Africa: Underlying Tax

Page archived. Page no longer relevant.

Turkey: Underlying Tax

Page archived. Page no longer relevant.

Venda

Page archived. Page no longer relevant.

Yemen: Underlying Tax

Page archived. Page no longer relevant.

DT: Kenya: double taxation agreement, Article 31: Territorial extension

Archiving reason text added.

DT: Kiribati and Tuvalu: double taxation agreement, Article 1: Taxes covered

Page archived.

25 June 2021 published amendments

16 June 2021 published amendments

14 June 2021 published amendments

20 May 2021 published amendments

Employments: contents

Moved Share options from "pensions" to "employment income"

Pensions: contents

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.

19 May 2021 published amendments

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.

Ghana: Agreements in force

Updated using new format

Ghana: Admissible taxes

Updated using new format

Ghana: Treaty summary

Updated using new format

Ghana: Notes

Updated using new format/template

Ghana: Dividends

Page archived

Ghana: Tax spared

Page archived

Ghana: Relief from Ghanaian tax

page archived

Ghana: Underlying Tax

Page archived.

Double Taxation Relief Manual: Contents

Links to archived pages (DT8055, 8057, 8058, 8059) removed.

Guyana: Agreements in force

Updated using new format

Guyana: Admissible taxes

Updated using new template

Guyana: Treaty summary

Updated using new format

Guyana: Notes

Updated using new format

Guyana: Interest

Archiving reason text added

Guyana: Royalties

page archived

Guyana: Technical fees

Page archived

Guyana: Students

Page archived

Guyana: Tax spared

page archived

Guyana: Relief from Guyana tax

Page archived

Guyana: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Links to archived pages DT8754 to DT8760 & DT8790 removed.

Hungary: Agreements in force

Guidance updated using new format

Hungary: Admissible taxes

guidance updated

Hungary: Treaty summary

guidance updated using new format

Hungary: Notes

Guidance updated using new format

Hungary: Dividends

page archived

Hungary: Interest and royalties

page archived

DT: Hungary: Artistes and sportsmen

page archived

Hungary: Relief from Hungarian tax

page archived

Hungary: Underlying tax

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

Hong Kong: Pensions

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.

18 May 2021 published amendments

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.

Falkland Islands: Dividends

Page DT6855 archived.

Falkland Islands: Interest and royalties

Page DT6856 archived.

Falkland Islands: Offshore Activities

Page DT6858 archived.

Falkland Islands: Tax spared

Page DT6859 archived.

Falkland Islands: Relief

Page DT6860 archived.

Fiji: Management fees

Page DT7055 archived.

Fiji: Tax spared

Page DT7057 archived.

Fiji: Claims for relief under the agreement

Page DT7058 archived.

Fiji: Teachers

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.

Gambia: Agreements in force

Updated to new format

Title amended

Gambia: Admissible taxes

Updated using new format for consistency: amended 'agreement' to 'convention'

Gambia: Treaty summary

Updated to new format

Gambia: Notes

Updated using new format/template

Gambia: Subject to tax

page archived

Gambia: Dividends

page archived.

Gambia: Technical fees

page archived.

Gambia: Pensions

Page archived

Gambia: Tax spared

Page archived.

Gambia: relief from Gambian tax

Page archived.

Gambia: Underlying Tax

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.

Finland: Source of income

Page DT7156 archived.

Finland: Dividends

Page DT7159 archived.

Finland: Capital gains

Page DT7160 archived.

Finland: Students and apprentices

Page DT7161 archived.

Finland: Teachers

Page DT7162 archived.

Finland: Pensions

Page DT7163 archived.

Finland: Off-shore activities

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.

17 May 2021 published amendments

Fiji: Teachers

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.

16 April 2021 published amendments

31 March 2021 published amendments

Double Taxation Relief Manual: Guidance by country: Spain: Agreements in force

amended 'agreement' to 'convention' for consistency.

23 March 2021 published amendments

Double Taxation Relief Manual: Contents

Deleted 'Admissible & Inadmissible Taxes'.

22 March 2021 published amendments

19 March 2021 published amendments

Double Taxation Relief Manual: Contents

Removed "Admissible and inadmissible taxes".

Malta: Agreements in force

Updated to new format & corrected SI No.

Malta: Admissible taxes

Updated to ne style - agreement amended to convention and capital letter removed from bullet point, as per CS Style Guide.

Malta: Treaty summary

Updated using new template/format.

Malta: Notes

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.

18 March 2021 published amendments

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'

10 March 2021 published amendments

Slovak Republic: Treaty summary

Guidance update.

Guidance update.

Guidance update.

3 March 2021 published amendments

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

Luxembourg: Agreements

Amended for consistency and to meet the CS Style guide

amended effective date to 1/1/66

Luxembourg: Admissible taxes

amended agreement to convention for consistency - removed full stops as per CS Style Guide

Luxembourg: Treaty summary

Updated using new format for consistency

Luxembourg: Notes

'United Kingdom' amended to 'UK' throughout for consistency.

1 March 2021 published amendments

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.

26 February 2021 published amendments

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.

Kosovo: Agreements in force

Updated using new format/template for constsency

Kosovo: Admissible taxes

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.

23 February 2021 published amendments

Double Taxation Relief Manual: Guidance by country: Estonia: Notes

amended 'agreement' to 'convention' and 'an' to 'a'.

Italy: Agreements in force

Updated to new format for consistency

Italy: Admissible taxes

Updated to new format for consistency

Italy: Treaty summary

updated using new format for consistency.

Italy: Notes

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

22 February 2021 published amendments

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

Israel: Agreements in force

Amended to new format for consistency

typo

Israel: Admissible taxes

Updated to comply with CS Style Guide

Israel: Treaty summary

Updated page using new template for consistency

typo - extra space removed

Israel: Notes

Amended the word 'treaty' to 'convention' for consistency

replaced ' both states' with Israel and the UK'

19 February 2021 published amendments

Slovenia: Agreements in force

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

17 February 2021 published amendments

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

Iceland: Agreements in force

Updated to new format to meet CS Style guide

Iceland: Admissible taxes

Removed bold/repeated title.

Iceland: Treaty summary

Updated to new format to meet CS Style guide.

Iceland: Notes

Updated to meet CS Style guide and to ensure it is gender neutral.

India: Agreements in force

Updated using the new format to meet the CS Style guide

India: Admissible taxes

bullet point added for consistency

% used rather than per cent - for consistency

India: Treaty summary

New format

India: Notes

new format

tried to correct layout

15 February 2021 published amendments

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.

Gibraltar: Treaty summary

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.

12 February 2021 published amendments

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

11 February 2021 published amendments

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.

9 February 2021 published amendments

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.

8 February 2021 published amendments

5 February 2021 published amendments

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.

4 February 2021 published amendments

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.

3 February 2021 published amendments

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.

Double Taxation Relief Manual: Guidance by country: Congo (Democratic Republic of the): Admissible and inadmissible taxes

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.

Double Taxation Relief Manual: Guidance by country: Costa Rica: Admissible taxes and unilateral relief

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.

Double Taxation Relief Manual: Guidance by country: Cuba: Treatment of Cuban tax imposed on gross income

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

1 February 2021 published amendments

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.

Double Taxation Relief Manual: Guidance by country: British Virgin Islands - see Virgin Islands (British)

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.

29 January 2021 published amendments

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.

Links to pages 89658, 89659, 89660, 89661, 89662, 89663, 89664, 89665 and 89666 archived.

Guidance updated.

Guidance by country: China: source of income

Page DT4905 archived.

Guidance by country: China: interest

Page DT4907 archived.

Guidance by country: China: teachers and researchers, students, etc.

Page DT4909 archived.

Guidance by country: China: tax spared

Page DT4910 archived.

Guidance by country: China: dividends

Page DT4906 archived.

Guidance by country: China: royalties

Page DT4908 archived.

Guidance by country: China: relief from Chinese tax

Page DT4911 archived.

Guidance by country: China: Underlying Tax

Page DT4940 archived.

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.

Egypt: Interest

Page DT6454 archived.

Egypt: Students

Page DT6455 archived.

Egypt: Tax spared

Page DT6456 archived.

Egypt: Relief from tax

Page DT6457 archived.

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.

28 January 2021 published amendments

DT: Belize: double taxation agreement, Article 3: Industrial or commercial profits

Page archived. Guidance has been updated as the Double Taxation Arrangement for Belize has already been published in the Tax Treaty pages.

Page archived

Page archived

Belize: Source of income

Page DT3504 archived.

Belize: Subject to tax

Page DT3505 archived.

Belize: Dividends

Page DT3506 archived.

Belize: Tax spared

Page DT3507 archived.

Belize: Relief from Belize tax

Page DT3508 archived.

Belize: Underlying Tax

Page DT3509 archived.

DT: Belize: double taxation agreement, Article 1: Taxes covered

Page DT3525 archived.

DT: Belize: double taxation agreement, Article 2: General definitions

Page DT3526 archived.

DT: Belize: double taxation agreement, Article 4: Associated enterprises

Page DT3528 archived.

DT: Belize: double taxation agreement, Article 5: Shipping and air transport

Page DT3529 archived.

DT: Belize: double taxation agreement, Article 6: Dividends

Page DT3530 archived.

DT: Belize: double taxation agreement, Article 7: Royalties

Page DT3531 archived.

DT: Belize: double taxation agreement, Article 8: Governmental functions

Page DT3532 archived.

DT: Belize: double taxation agreement, Article 9: Income from personal (including professional) services

Page DT3533 archived.

DT: Belize: double taxation agreement, Article 10: Pensions and purchased annuities

Page DT3534 archived.

DT: Belize: double taxation agreement, Article 11: Professors and teachers

Page DT3535 archived.

DT: Belize: double taxation agreement, Article 12: Students and business apprentices

Page DT3536 archived.

DT: Belize: double taxation agreement, Article 13: Elimination of double taxation

Page DT3537 archived.

DT: Belize: double taxation agreement, Article 14: Exchange of information

Page DT3538 archived.

DT: Belize: double taxation agreement, Article 15: Entry into force

Page DT3539 archived.

DT: Belize: double taxation agreement, Article 16: Termination

Page DT3540 archived.

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.

Bolivia: Students

Page DT3656 archived.

Bolivia: Underlying Tax

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.

27 January 2021 published amendments

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.

Luxembourg: Admissible taxes

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

Page DT2472 archived.

Antigua: double taxation agreement, Paragraph 9 Income from personal (including professional) services

Page DT2473 archived.

Antigua: double taxation agreement, Paragraph 10: Pensions and purchased annuities

Page DT2474 archived.

Antigua: double taxation agreement, Paragraph 11: Professors and teachers

Page DT2475 archived.

Antigua: double taxation agreement, Paragraph 12: Students and business apprentices

Page DT2476 archived.

Antigua: double taxation agreement, Paragraph 13: Elimination of double taxation

Page DT2477 archived.

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.

Burma: Source

Page DT4214 archived.

Burma: Dividends

Page DT4215 archived.

Burma: Relief from Burma tax

Page DT4216 archived.

Burma: Double taxation agreement, Article 2: General definition

Page DT4218 archived.

Burma: Double taxation agreement, Article 3: Industrial and commercial profits

Page DT4219 archived.

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.

26 January 2021 published amendments

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.

Barbados: Dividends

Page DT3155 archived.

Barbados: Teachers

Page DT3157 archived.

Barbados: Tax spared

Page DT3158 archived.

Barbados: Agreement not to apply

Page DT3159 archived.

Barbados: Relief from Barbados tax

Page DT3160 archived.

Barbados: Underlying Tax

Page DT3190 archived.

DT: Barbados: double taxation agreement, Article 14: Governmental functions

Page archived. Minor change made to archive text before unpublishing page.

Page DT3213 archived.

DT: Barbados: double taxation agreement, Article 26: Non-discrimination

Page archived. Minor change made to archive text before unpublishing page.

Page DT3225 archived.

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

Page DT3201 archived.

DT: Barbados: double taxation agreement, Article 3: Fiscal domicile

Page DT3202 archived.

DT: Barbados: double taxation agreement, Article 4: Permanent Establishment

Page DT3203 archived.

DT: Barbados: double taxation agreement, Article 5: Limitation of relief

Page DT3204 archived.

DT: Barbados: double taxation agreement, Article 6: Business profits

Page DT3205 archived.

DT: Barbados: double taxation agreement, Article 7: Associated enterprises

Page DT3206 archived.

DT: Barbados: double taxation agreement, Article 8: Shipping and Air transport

Page DT3207 archived.

DT: Barbados: double taxation agreement, Article 9: Dividends

Page DT3208 archived.

DT: Barbados: double taxation agreement, Article 10: Interest

Page DT3209 archived.

DT: Barbados: double taxation agreement, Article 11: Royalties

Page DT3210 archived.

DT: Barbados: double taxation agreement, Article 12: Immoveable property

Page DT3211 archived.

DT: Barbados: double taxation agreement, Article 13: Capital gains

Page DT3212 archived.

DT: Barbados: double taxation agreement, Article 15: Pensions

Page DT3214 archived.

DT: Barbados: double taxation agreement, Article 16 Independent personal services

Page DT3215 archived.

DT: Barbados: double taxation agreement, Article 17 Employments

Page DT3216 archived.

DT: Barbados: double taxation agreement, Article 18 Artistes and Athletes

Page DT3217 archived.

DT: Barbados: double taxation agreement, Article 19: Teachers

Page DT3218 archived.

DT: Barbados: double taxation agreement, Article 20: Students

Page DT3219 archived.

DT: Barbados: double taxation agreement, Article 21: Income not expressly mentioned

Page DT3220 archived.

DT: Barbados: double taxation agreement, Article 22: Elimination of double taxation

Page DT3221 archived.

DT: Barbados: double taxation agreement, Article 23: Excluded companies

Page DT3222 archived.

DT: Barbados: double taxation agreement, Article 24: Exchange of information

Page DT3223 archived.

DT: Barbados: double taxation agreement, Article 25: Mutual agreement procedure

Page DT3224 archived.

DT: Barbados: double taxation agreement, Article 27: Territorial extension

Page DT3226 archived.

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

25 January 2021 published amendments

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.

Bangladesh: Tax spared

Page DT3104 archived.

Bangladesh: Exemption from UK tax

Page DT3105 archived.

Bangladesh: Relief from tax

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

Page DT2511 archived.

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.

22 January 2021 published amendments

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.

Fiji: Management fees

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.

Fiji: Tax spared

Guidance updated to repair the broken links to INTM161270 and INTM161290.

Finland: Dividends

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.

21 January 2021 published amendments

Malaysia: Dividends

Link to INT manual updated.

Malaysia: Interest and royalties

Link to INT Manual updated.

Malaysia: Technical fees

Link to INT Manual updated.

Malaysia: Tax spared

Link to INT Manual updated.

Mexico: Tax spared

Link to INT Manual updated

Link to INT Manual updated.

Double Taxation Relief Manual: Guidance by country: Netherlands: Dividends

Link to INT Manual updated.

Norway: dividends

Link to INT Manual updated.

Norway: dual resident

Link to INT Manual updated.

Gambia: Dividends

Link to INT Manual updated.

Link to INT Manual updated.

Gambia: Technical fees

Link to INT Manual updated.

Gambia: relief from Gambian tax

Link to INT Manual updated.

Gambia: Tax spared

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

Hungary: Dividends

Link to INT Manual updated.

Iceland: Interest

Removing page to reflect new formatting - content is covered in first 4 pages.

Iceland: Royalties

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.

Double Taxation Relief Manual: Guidance by country: Ireland: Trading in the UK through a branch or agency

Link to INT Manual updated.

Double Taxation Relief Manual: Guidance by country: Ireland: Associated companies

Link to INT Manual updated

20 January 2021 published amendments

11 January 2021 published amendments

DT: Luxembourg: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Luxembourg: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Luxembourg: double taxation agreement, Article 3: General definitions

Page archived.

DT: Luxembourg: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Luxembourg: double taxation agreement, Article 5: Permanent Establishment

Page archived.

DT: Luxembourg: double taxation agreement, Article 6: Income from immovable property

Page archived.

DT: Luxembourg: double taxation agreement, Article 7: Business profits

Page archived.

DT: Luxembourg: double taxation agreement, Article 8: Shipping and air transport

Page archived.

DT: Luxembourg: double taxation agreement, Article 9: Associated enterprises

Page archived.

DT: Luxembourg: double taxation agreement, Article 10: Dividends

Page archived.

DT: Luxembourg: double taxation agreement, Article 11: Interest

Page archived.

DT: Luxembourg: double taxation agreement, Article 12: Royalties

Page archived.

DT: Luxembourg: double taxation agreement, Article 13: Capital gains

Page archived.

DT: Luxembourg: double taxation agreement, Article 13A: Alienation of offshore rights

Page archived.

DT: Luxembourg: double taxation agreement, Article 14 Independent personal services

Page archived.

DT: Luxembourg: double taxation agreement, Article 15 Dependent personal services

Page archived.

DT: Luxembourg: double taxation agreement, Article 16: Director's fees

Page archived.

DT: Luxembourg: double taxation agreement, Article 17 Artistes and Atheletes

Page archived.

DT: Luxembourg: double taxation agreement, Article 18: Pensions

Page archived.

DT: Luxembourg: double taxation agreement, Article 19: Governmental functions

Page archived.

DT: Luxembourg: double taxation agreement, Article 20: Professors and teachers

Page archived.

DT: Luxembourg: double taxation agreement, Article 21: Students and business apprentices

Page archived.

DT: Luxembourg: double taxation agreement, Article 22: Income not expressly mentioned

Page archived.

DT: Luxembourg: double taxation agreement, Article 23: Capital

Page archived.

DT: Luxembourg: double taxation agreement, Article 24: Personal allowances

Page archived.

DT: Luxembourg: double taxation agreement, Article 25: Elimination of double taxation

Page archived.

DT: Luxembourg: double taxation agreement, Article 26: Non-discrimination

Page archived.

DT: Luxembourg: double taxation agreement, Article 27: Mutual agreement procedure

Page archived.

DT: Luxembourg: double taxation agreement, Article 28: Exchange of information

Page archived.

DT: Luxembourg: double taxation agreement, Article 29: Diplomatic or consular officials

Page archived.

DT: Luxembourg: double taxation agreement, Article 30: Holding companies

Page archived.

DT: Luxembourg: double taxation agreement, Article 31: Territorial extension

Page archived.

DT: Luxembourg: double taxation agreement, Article 32: Entry into force

Page archived.

DT: Luxembourg: double taxation agreement, Article 33: Termination

Page archived.

Double Taxation Relief Manual: Contents

Links to DT12300 to DT12333 archived.

8 January 2021 published amendments

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.

Latvia: Dividends

Page archived.

Latvia: Interest and royalties

Page archived.

Latvia: Independent personal services

Page archived.

Latvia: Artistes and sportsmen

Page archived.

Latvia: Students

Page archived.

Latvia: Professors and teachers

Page archived.

Latvia: Relief from Latvian tax

Page archived.

Latvia: Underlying Tax

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

Page archived.

Lithuania: Teachers

Page archived.

Lithuania: Lithuanian tax

Page archived.

Double Taxation Relief Manual: Guidance by country: Lithuania: Contents

Links to DT12154 to DT12156 archived.

Luxembourg: Agreements

Guidance updated using new template

Luxembourg: Admissible taxes

Guidance updated using new template.

Luxembourg: Treaty summary

Guidance updated using the new template

Luxembourg: Notes

Guidance updated, new format

Luxembourg: Company residence

Page archived.

Luxembourg: Dividends

Page archived.

Luxembourg: Capital Gains Tax

Page archived.

Particular agreements: Luxembourg: Capital

Page archived.

Luxembourg: Luxembourg holding companies

Page archived.

Luxembourg: Relief from Luxembourg tax

Page archived.

Luxembourg: Royalties

Page archived.

Double Taxation Relief Manual: Contents

Links to DT12255 to DT12261 archived.

Malta: Agreements in force

Guidance updated, new template

Malta: Admissible taxes

Guidance updated, new template

Malta: Treaty summary

Guidance updated, new template

Malta: Notes

Guidance updated, new template.

Malta: Interest

Page archived.

Malta: Royalties

Page archived.

Malta: Dividends

Page archived.

Malta: Independent Personal Services

Page archived.

Malta: Pensions

Page archived.

Malta: Tax spared

Page archived.

Malta: Relief from Maltese tax

Page archived.

Malta: Underlying Tax

Page archived.

Malta: Article 22: Elimination of double taxation

Page archived.

Double Taxation Relief Manual: Contents

Links to DT12907 to DT12913 & DT12960 & DT12961 archived.

7 January 2021 published amendments

Double Taxation Relief Manual: Guidance by country: Ireland: Dividends

Reference to the EU Directive removed following the UKs exit from the EU.

Italy: Agreements in force

Guidance updated using new template

Added link to the current treaty

Italy: Admissible taxes

Guidance updated - using a new template

Italy: Treaty summary

Guidance updated using a new template.

Italy: Notes

Guidance update using a new template.

Italy: Interest and Royalties

Page archived.

Italy: Government service

Page archived.

Italy: Offshore activities

Page archived.

Italy: Relief from Italian tax

Page archived.

Italy: Underlying Tax

Page archived.

Double Taxation Relief Manual: Contents

Links to DT10157, DT10158, DT10159, DT10161 & DT10162 archived.

6 January 2021 published amendments

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.

5 January 2021 published amendments

4 January 2021 published amendments

Guidance by country: Belgium: interest

Updated to new CTRM formatting.

Archived

2020

31 December 2020 published amendments

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.

DT: Bahamas: Underlying Tax

DT3001 archived.

DT: Benin: Underlying Tax

DT3552 archived.

DT: Bermuda: Underlying Tax

DT3601 archived.

Botswana: Source of income

DT3852 archived.

Botswana: Underlying Tax

DT3860 archived.

Burkina Faso: Underlying Tax

DT4202 archived.

Burundi: Underlying Tax

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.

Estonia: Agreement

DT6700 archived.

Estonia: Admissible taxes

DT6701 archived.

Estonia: Source of income

DT6702 archived.

Estonia: Professors and teachers

DT6707 archived.

Estonia: Relief from Estonian Tax

DT6708 archived.

Estonia: Underlying Tax

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.

Cameroon: Underlying Tax

DT4552 archived.

Central African Republic: Underlying Tax

DT4752 archived.

Chad: Underlying Tax

DT4802 archived.

Double Taxation Relief Manual: Contents

DT5000 archived.

Links to page 89668 archived.

Congo: Underlying Tax

DT5102 archived.

Costa Rica: Underlying Tax

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.

Djibouti: Underlying Tax

DT6002 archived.

Dominican Republic: Underlying Tax

DT6102 archived.

Dubai: Underlying Tax

DT6152 archived.

Ecuador: Underlying Tax

DT6402 archived.

Egypt: Underlying Tax

DT6490 archived.

El Salvador: Underlying Tax

DT6552 archived.

Guidance by country: Ethiopia: underlying tax

DT6808 archived.

DT: Falkland Islands: Underlying Tax

DT6890 archived.

Faroes: Source state taxation

DT6953 archived.

Fiji: Underlying Tax

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.

30 December 2020 published amendments

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.

Page archived.

Poland: Students

Page archived.

Poland: Relief from Polish tax

Page archived.

Poland: Underlying Tax

Page archived.

Poland: Interest and Royalties

Page archived.

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.

DT: Finland: double taxation agreement, Article 30A: Miscellaneous rules applicable to certain offshore activities

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

Page archived.

Double Taxation Relief Manual: Guidance by country: Portugal: Tax spared

Page archived.

Double Taxation Relief Manual: Guidance by country: Portugal: Relief from Portuguese tax

Page archived.

Double Taxation Relief Manual: Guidance by country: Portugal: Interest and Royalties

Page archived.

Double Taxation Relief Manual: Guidance by country: Portugal: Underlying Tax

Page archived.

Portugal: double taxation agreement, Article 2: Taxes covered

Page archived.

Portugal: double taxation agreement, Article 3: General definitions

Page archived.

Portugal: double taxation agreement, Article 4: Residence

Page archived.

Portugal: double taxation agreement, Article 5: Permanent Establishment

Page archived.

Portugal: double taxation agreement, Article 6: Income from immovable property

Page archived.

Portugal: double taxation agreement, Article 7: Business profits

Page archived.

Portugal: double taxation agreement, Article 8: Shipping and air transport

Page archived.

Portugal: double taxation agreement, Article 9: Associated enterprises

Page archived.

Portugal: double taxation agreement, Article 10: Dividends

Page archived.

Portugal: double taxation agreement, Article 11: Interest

Page archived.

Portugal: double taxation agreement, Article 12: Royalties

Page archived.

Portugal: double taxation agreement, Article 13: Capital gains

Page archived.

Portugal: double taxation agreement, Article 14 Independent personal services

Page archived.

Portugal: double taxation agreement, Article 15 Employments

Page archived.

Portugal: double taxation agreement, Article 16 Artistes and Athletes

Page archived.

Portugal: double taxation agreement, Article 17: Pensions

Page archived.

Portugal: double taxation agreement, Article 18: Governmental functions

Page archived.

Portugal: double taxation agreement, Article 19: Students

Page archived.

Portugal: double taxation agreement, Article 20: Income not expressly mentioned

Page archived.

Portugal: double taxation agreement, Article 21: Personal allowances

Page archived.

Portugal: double taxation agreement, Article 22: Elimination of double taxation

Page archived.

Portugal: double taxation agreement, Article 23: Non-discrimination

Page archived.

Portugal: double taxation agreement, Article 24: Mutual agreement

Page archived.

Portugal: double taxation agreement, Article 25: Exchange of information

Page archived.

Portugal: double taxation agreement, Article 26: Diplomatic and consular officials

Page archived.

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.

Slovenia: Agreements in force

Guidance updated.

Slovenia: Treaty summary

Guidance updated.

Slovenia: Notes

Guidance updated.

Slovenia: Admissible taxes

Guidance updated.

Page archived. Guidance updated in the DTRM manual.

Slovenia - Interest

Page archived.

Slovenia - Royalties

Page archived.

Slovenia - Capital Gains

Page archived.

Slovenia: Professionals, teachers and researchers

Page archived.

Slovenia - Relief from Slovenian tax

Page archived.

Slovenia - Underlying tax

Page archived.

Double Taxation Relief Manual: Contents

Links to pages 88341 - 88346 archived.

29 December 2020 published amendments

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

DT5968 archived.

Denmark: double taxation agreement, Article 20: Students

DT5969 archived.

Denmark: double taxation agreement, Article 21: Other income

DT5970 archived.

Denmark: double taxation agreement, Article 22: Elimination of double taxation. [See also Exchange of Notes at DT 5981.]

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.

Denmark: double taxation agreement, Article 28A: Miscellaneous rules applicable to certain offshore activities

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.

26 November 2020 published amendments

Italy: Treaty summary

Guidance updates.

7 May 2020 published amendments

14 April 2020 published amendments

Double Taxation Relief Manual: Guidance by country: Gibraltar: contents

Contents page corrected

added link

link added to DT8153

Gibraltar: Notes

correction to title

Guidance content updated.

8 April 2020 published amendments

Double Taxation Relief Manual: Guidance by country: Gibraltar: contents

Guidance content to be updated

Guidance content updated.

Gibraltar: Admissible taxes

Guidance content updated.

Gibraltar: Treaty summary

Guidance content updated.

Gibraltar: Agreements in force

Guidance content updated.

30 January 2020 published amendments

Scope of this guidance

Live links to INTM added and layout changed.

29 January 2020 published amendments

Tristan da Cunha: contents

New page added.

New page added.

24 January 2020 published amendments

23 January 2020 published amendments

22 January 2020 published amendments

2019

27 November 2019 published amendments

Switzerland: double taxation agreement, Article 1: Personal scope

Page archived

Switzerland: double taxation agreement, Article 2: Taxes covered

Page archived

Switzerland: double taxation agreement, Article 3: General definitions

Page archived

Switzerland: double taxation agreement, Article 4: Residence

Page archived

Switzerland: double taxation agreement, Article 5: Permanent Establishment

Page archived

Switzerland: double taxation agreement, Article 6: Income from immovable property

Page archived

Switzerland: double taxation agreement, Article 7: Business profits

Page archived

Switzerland: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport

Page archived

Switzerland: double taxation agreement, Article 9: Associated enterprises

Page archived

Switzerland: double taxation agreement, Article 10: Dividends

Page archived

Switzerland: double taxation agreement, Article 11: Interest

Page archived

Switzerland: double taxation agreement, Article 12: Royalties

Page archived

Switzerland: double taxation agreement, Article 13: Capital gains

Page archived

Switzerland: double taxation agreement, Article 14 Independent personal services

Page archived

Switzerland: double taxation agreement, Article 15 Dependent personal services

Page archived

Switzerland: double taxation agreement, Article 16: Director's fees

Page archived

Switzerland: double taxation agreement, Article 17 Artistes and Athletes

Page archived

Switzerland: double taxation agreement, Article 18: Pensions

Page archived

Switzerland: double taxation agreement, Article 19: Government service

Page archived

Switzerland: double taxation agreement, Article 20: Students

Page archived

Switzerland: double taxation agreement, Article 21: Other income

Page archived

Switzerland: double taxation agreement, Article 22: Elimination of double taxation

Page archived

Switzerland: double taxation agreement, Article 23: Non-discrimination

Page archived

Switzerland: double taxation agreement, Article 24: Mutual agreement procedure

Page archived

Switzerland: double taxation agreement, Article 25: Exchange of information

Page archived

Switzerland: double taxation agreement, Article 26: Diplomatic agents and consular officers

Page archived

Switzerland: double taxation agreement, Article 27: Miscellaneous rules

Page Archived

Switzerland: double taxation agreement, Article 28: Entry into force

Page archived

Switzerland: double taxation agreement, Article 29: Termination

Page archived

Switzerland: Exchange of Notes of 26 June 2007

Page archived

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.

19 November 2019 published amendments

Non-residents: UK income: taxed dividends: General

Page archived.

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

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO - special relationship

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO - royalty rate

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO - anti-abuse provision

Archiving reason text added.

Page archived.

Non-residents: UK income: returns and reports: enquiries by FICO - SA

Page archived.

Non-residents: UK income: returns and reports: enquiries by FICO - interest

Page archived.

Non-residents: UK income: returns and reports: enquiries by FICO - form 4450/I part 1

Page archived.

Non-residents: UK income: returns and reports: enquiries by FICO - form 4450/I part 2

Page archived.

Non-residents: UK income: returns and reports: enquiries by FICO - form 4450/I part 3

Page archived.

Returns and reports: contents

Links to DT1875; DT1880; DT1881; DT1882; DT1885; DT1887; DT1888; DT1895; DT1896: DT1897; DT1898; DT1899; DT1910; DT1911; DT1912; DT1913; DT1914; DT1915; DT1916; DT1917; DT1918; DT1919; DT1919A; DT1919B; DT1919C; DT1919D and DT1919E archived.

Non-residents: UK income: Pensions: General

Page archived.

Non-residents: UK income: Pensions: Government etc pensions

Page archived.

Pensions: contents

Links to DT1926 & DT1927 archived.

4 November 2019 published amendments

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

Cyprus: Dividends

Page archived.

Cyprus: Students and trainees.

Page archived.

Cyprus: Teachers

Page archived.

Cyprus: Tax spared

Page archived.

Israel: Agreements in force

Guidance updated.

Israel: Admissible taxes

Guidance updated.

Israel: Treaty summary

Guidance updated.

Cyprus: Relief from Cyprus tax

Page archived.

Israel: Notes

Guidance updated.

Guidance updated.

Cyprus: Underlying Tax

Page archived.

Israel: Tax spared

Page archived. Guidance replaced.

Page archived.

Israel: Relief from Israeli tax

Page archived. Guidance replaced.

Page archived.

Israel: Underlying Tax

Page archived. Guidance replaced.

Page archived.

DT: Cyprus: double taxation agreement, Article 1: Personal scope

Page archived.

DT: Cyprus: double taxation agreement, Article 2: Taxes covered

Page archived.

DT: Cyprus: double taxation agreement, Article 3: General definitions

Page archived.

DT: Cyprus: double taxation agreement, Article 4: Fiscal domicile

Page archived.

DT: Cyprus: double taxation agreement, Article 5: Permanent establishment

Page archived.

DT: Cyprus: double taxation agreement, Article 6: Limitation of relief

Page archived.

DT: Cyprus: double taxation agreement, Article 7: Immovable property

Page archived.

Israel: Dividends

Page archived.

DT: Cyprus: double taxation agreement, Article 8: Business profits

Page archived.

Double Taxation Relief Manual: Contents

Pages DT10055, DT10057, DT10058 and DT10090 archived.

Review date for guidance updated.

DT: Cyprus: double taxation agreement, Article 9: Associated enterprises

Page archived.

DT: Cyprus: double taxation agreement, Article 10: Shipping and air transport

Page archived.

DT: Cyprus: double taxation agreement, Article 11: Dividends

Page archived

DT: Cyprus: double taxation agreement, Article 12: Interest

Page archived.

DT: Cyprus: double taxation agreement, Article 13: Royalties

Page archived.

DT: Cyprus: double taxation agreement, Article 14 Independent personal services

Page archived.

DT: Cyprus: double taxation agreement, Article 15 Dependent personal services

Archiving reason text added.

DT: Cyprus: double taxation agreement, Article 16: Directors' fees

Page archived.

DT: Cyprus: double taxation agreement, Article 17: Public entertainers and athletes

Page archived.

DT: Cyprus: double taxation agreement, Article 18: Governmental functions

Archiving reason text added.

Page archived.

DT: Cyprus: double taxation agreement, Article 20: Teachers

Page archived.

DT: Cyprus: double taxation agreement, Article 21: Students and trainees

Page archived.

DT: Cyprus: double taxation agreement, Article 22: Government income

Page archived.

DT: Cyprus: double taxation agreement, Article 23: Income not expressly mentioned

Page archived.

DT: Cyprus: double taxation agreement, Article 24: Elimination of double taxation

Page archived.

DT: Cyprus: double taxation agreement, Article 24A: Excluded persons

Page archived.

29 October 2019 published amendments

9 October 2019 published amendments

13 September 2019 published amendments

Double Taxation Relief Manual: Contents

Reverted to original guidance until new guidance agreed

4 September 2019 published amendments

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

Page archived.

Double Taxation Relief Manual: Guidance by country: Isle of Man: Source of income

Page archived.

Double Taxation Relief Manual: Guidance by country: Isle of Man: Dividends

Page archived.

Double Taxation Relief Manual: Guidance by country: Isle of Man: Relief from Manx tax

Page archived.

Double Taxation Relief Manual: Guidance by country: Isle of Man: Offshore activities

Page archived.

Double Taxation Relief Manual: Guidance by country: Isle of Man: Exchange of information

Page archived.

Double Taxation Relief Manual: Guidance by country: Isle of Man: Pensions

Page archived.

Isle of Man: Underlying Tax

Page archived.

Isle of Man: double taxation agreement, Article 1: Taxes covered

Page archived.

Isle of Man: double taxation agreement, Article 2: General definitions

Page archived.

Isle of Man: double taxation agreement, Article 3: Industrial or commercial profits

Page archived.

Isle of Man: double taxation agreement, Article 4: Associated enterprises

Page archived.

Isle of Man: double taxation agreement, Article 5: Shipping and air transport

Page archived.

Isle of Man: double taxation agreement, Article 5A: Pensions

Page archived.

Isle of Man: double taxation agreement, Article 6: Governmental functions

Page archived.

Isle of Man: double taxation agreement, Article 7: Income from personal (including professional) services

Page archived.

Isle of Man: double taxation agreement, Article 8: Students and business apprentices

Page archived.

Isle of Man: double taxation agreement, Article 9: Elimination of double taxation

Page archived.

Isle of Man: double taxation agreement, Article 9A: Offshore activities

Page archived.

Isle of Man: double taxation agreement, Article 9B: (Disentitlement to relief)

Page archived.

Isle of Man: double taxation agreement, Article 9C: Mutual Agreement Procedure

Page archived.

Isle of Man: double taxation agreement, Article 10: Exchange of information

Page archived.

Isle of Man: double taxation agreement, Article 11: Entry into force

Page archived.

Isle of Man: double taxation agreement, Article 12: Termination

Page archived.

Double Taxation Relief Manual: Guidance by Country: Isle of Man: Contents

Links to DT9953 - DT10012 archived.

22 August 2019 published amendments

21 August 2019 published amendments

1 August 2019 published amendments

17 July 2019 published amendments

10 July 2019 published amendments

Double Taxation Relief Manual: Guidance by country: Austria: Agreements in force

to correct layout by removing table.

Table removed

format correction

5 July 2019 published amendments

2 July 2019 published amendments

17 April 2019 published amendments

2018

30 August 2018 published amendments

29 August 2018 published amendments

7 August 2018 published amendments

29 January 2018 published amendments

Double Taxation Relief Manual: Guidance by country: Canada: Notes

Update to availability of credit relief following changes made in Schedule 3 Finance Act 2017

24 January 2018 published amendments

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

26 September 2017 published amendments

3 August 2017 published amendments

Sweden: Capital gains

Page archived.

Sweden: Government pensions

Page archived.

Sweden: Other pensions

Page archived.

Sweden: Offshore activities

Page archived.

Sweden: Claims

Page archived.

18 July 2017 published amendments

Singapore: Capital gains

consolidated agreement page.

17 July 2017 published amendments

Singapore: Dividends

Consolidated agreement pages.

Consolidated agreement pages.

updated to the new DTRM formatting.

Singapore: Interest and Royalties

consolidated agreement notes

31 May 2017 published amendments

15 February 2017 published amendments

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.

14 February 2017 published amendments

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.

Iceland: Treaty summary

Content and formatting change to reflect the new DTA.

Iceland: Notes

Content and formatting updated to reflect the new DTA.