INTM367800 - DT applications and claims: Non-resident beneficiaries of UK trusts
DTAs where relief is available under the ‘other income’ article on discretionary payments made by UK resident trustees
Armenia (to 5 April 2002) 1 | Macedonia 2 |
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Austria | Moldova (to 5 April 2002) 1 |
Barbados | Montenegro 2 |
Belarus 1 | Morocco |
Bosnia Herzegovina 2 | Namibia |
Cote d’Ivoire | Poland |
Croatia 2 | Portugal |
Egypt | Romania |
France | Serbia 2 |
Georgia (to 5 April 2002) 1 | Slovenia 2 |
Germany | South Africa (to 5 April 2003) |
Hungary | Spain |
Israel | Sudan |
Jamaica | Swaziland |
Kenya | Tajikistan 1 |
Kyrgyzstan (to 5 April 2002) 1 | Tunisia |
Lithuania (to 5 April 2002) 1 | Turkmenistan 1 |
Zambia |
1 {#}
Armenia, Belarus, Georgia, Kyrgyzstan, Lithuania, Moldova, Tajikistan, Turkmenistan: relief is given under the terms of the United Kingdom/USSR Double Taxation Convention.
2 {#}
Bosnia-Herzegovina, Croatia, Macedonia, Montenegro, Serbia, Slovenia: relief is given under the terms of the United Kingdom/Federal Republic of Yugoslavia Double Taxation Convention.