INTM153000 - Principles of double taxation relief and introduction to double taxation agreements: description of double taxation agreements: contents
-
INTM153010Description of double taxation agreements: general
-
INTM153020Personal scope
-
INTM153030Taxes covered
-
INTM153040General definitions
-
INTM153050Residence
-
INTM153060Permanent establishment
-
INTM153070Income from immovable property
-
INTM153080Business profits
-
INTM153090Shipping/air transport
-
INTM153100Associated enterprises
-
INTM153110Dividends
-
INTM153120Interest
-
INTM153130Royalties
-
INTM153140Management and technical fees
-
INTM153150Capital gains
-
INTM153160Independent personal services
-
INTM153170Dependent personal services (employment)
-
INTM153180Directors' fees
-
INTM153190Artistes/entertainers/athletes
-
INTM153200Pensions
-
INTM153210Government service
-
INTM153220Students
-
INTM153230Teachers
-
INTM153240Other income
-
INTM153250Elimination of double taxation
-
INTM153260Non-discrimination
-
INTM153270Mutual agreement procedure
-
INTM153280Exchange of information
-
INTM153290Diplomats
-
INTM153300Dates of entry into force
-
INTM153310Termination
-
INTM153320Other articles - relief limitation
-
INTM153330Excluded persons
-
INTM153340Partnerships