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.

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.

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 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.

Guidance by country: China: royalties

Page republished to add an archive message.

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

Page republished to add an archive message.

Guidance by country: China: tax spared

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

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 DT2455 archived.

Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Dividends

Page DT2456 archived.

Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreement not to apply

Page DT2457 archived.

Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Relief from Antiguan tax

Page DT2458 archived.

Double Taxation Relief Manual: Guidance by country: Antigua & Barbuda: Underlying Tax

Page DT2459 archived.

Antigua: double taxation agreement, Paragraph 1: Taxes covered

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 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 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 DT3213 archived.

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

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.

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.

Gambia: Technical fees

Link to INT Manual updated.

Gambia: relief from Gambian tax

Link to INT Manual updated.

Gambia: Tax spared

Links to INT Manual updated.

Guidance by country: Georgia: relief from Georgian tax

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

Double Taxation Relief Manual: Guidance by country: Japan: Dividends

Unpublished as no longer required.

12 January 2021 published amendments

Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Agreements

SI number corrected

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

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

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

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

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

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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

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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

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

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

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

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DT: Luxembourg: double taxation agreement, Article 20: Professors and teachers

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

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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

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

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DT: Luxembourg: double taxation agreement, Article 29: Diplomatic or consular officials

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DT: Luxembourg: double taxation agreement, Article 30: Holding companies

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

Title corrected

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

Title corrected

Double Taxation Relief Manual: Guidance by country: Contents

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

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Latvia: Interest and royalties

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Latvia: Independent personal services

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Latvia: Artistes and sportsmen

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Latvia: Students

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Latvia: Professors and teachers

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Latvia: Relief from Latvian tax

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Latvia: Underlying Tax

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Double Taxation Relief Manual: Guidance by country: Lithuania: Agreement

Guidance updated using new template.

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

Guidance updated using new template.

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

Guidance updated using new template

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

Guidance updated using new template.

Lithuania: Artistes and Sportsmen

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Lithuania: Teachers

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Lithuania: Lithuanian tax

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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

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Luxembourg: Dividends

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Luxembourg: Capital Gains Tax

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Particular agreements: Luxembourg: Capital

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Luxembourg: Luxembourg holding companies

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Luxembourg: Relief from Luxembourg tax

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Luxembourg: Royalties

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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

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Malta: Royalties

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Malta: Dividends

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Malta: Independent Personal Services

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Malta: Pensions

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Malta: Tax spared

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Malta: Relief from Maltese tax

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Malta: Underlying Tax

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Malta: Article 22: Elimination of double taxation

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Double Taxation Relief Manual: Contents

Links to DT12907 to DT12913 & DT12960 & DT12961 archived.

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

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

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Italy: Government service

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Italy: Offshore activities

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Italy: Relief from Italian tax

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Italy: Underlying Tax

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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

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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 amended

Double Taxation Relief Manual: Guidance by country: Greece: Source of Income

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Double Taxation Relief Manual: Guidance by country: Greece: Subject to tax

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Double Taxation Relief Manual: Guidance by country: Greece: Shipping

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Double Taxation Relief Manual: Guidance by country: Greece: Dividends

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Double Taxation Relief Manual: Guidance by country: Greece: Relief from Greek tax

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

Links to DT8254 to DT8258 archived.

5 January 2021 published amendments

Guidance by country: Belgium: source of income

DT3402 archived.

Guidance by country: Belgium: offshore activities

DT3407 archived.

Guidance by country: Belgium: pensions

DT3406 archived.

Guidance by country: Belgium: claims procedures

DT3408 archived.

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

DT3440 archived.

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

Links to pages 89474,89478,89479,89480 and 89481 archived.

Double Taxation Relief Manual: Guidance by country: Czech Republic: Contents

Guidance updated.

4 January 2021 published amendments

Guidance by country: Belgium: interest

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

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

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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

DT5122 archived.

Cameroon: Underlying Tax

DT4552 archived.

Central African Republic: Underlying Tax

DT4752 archived.

Chad: Underlying Tax

DT4802 archived.

Double Taxation Relief Manual: Contents

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

Page archived.

Poland: Students

Page archived.

Poland: Relief from Polish tax

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Poland: Underlying Tax

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Poland: Interest and Royalties

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Double Taxation Relief Manual: Contents

Links to pages 88007, 8808, 88009, 88010 and 88011 removed as the pages has been archived.

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

DT7200 archived.

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

DT7201 archived.

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

DT7202 archived.

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

DT7203 archived.

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

DT7204 archived.

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

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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

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Double Taxation Relief Manual: Guidance by country: Portugal: Relief from Portuguese tax

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Double Taxation Relief Manual: Guidance by country: Portugal: Interest and Royalties

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

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Portugal: double taxation agreement, Article 2: Taxes covered

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Portugal: double taxation agreement, Article 3: General definitions

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Portugal: double taxation agreement, Article 4: Residence

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Portugal: double taxation agreement, Article 5: Permanent Establishment

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

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Portugal: double taxation agreement, Article 7: Business profits

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

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Portugal: double taxation agreement, Article 9: Associated enterprises

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Portugal: double taxation agreement, Article 10: Dividends

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Portugal: double taxation agreement, Article 11: Interest

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Portugal: double taxation agreement, Article 12: Royalties

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Portugal: double taxation agreement, Article 13: Capital gains

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Portugal: double taxation agreement, Article 14 Independent personal services

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Portugal: double taxation agreement, Article 15 Employments

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Portugal: double taxation agreement, Article 16 Artistes and Athletes

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Portugal: double taxation agreement, Article 17: Pensions

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Portugal: double taxation agreement, Article 18: Governmental functions

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Portugal: double taxation agreement, Article 19: Students

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Portugal: double taxation agreement, Article 20: Income not expressly mentioned

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Portugal: double taxation agreement, Article 21: Personal allowances

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Portugal: double taxation agreement, Article 22: Elimination of double taxation

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

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Portugal: double taxation agreement, Article 24: Mutual agreement

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Portugal: double taxation agreement, Article 25: Exchange of information

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Portugal: double taxation agreement, Article 26: Diplomatic and consular officials

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Portugal: double taxation agreement, Article 27: Territorial extension

Page archived.

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

Page archived.

Portugal: double taxation agreement, Article 29: Termination

Page archived.

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

Links to page 89477 archived.

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

Links to pages 88017 - 88050 archived.

Slovenia: Agreements in force

Guidance updated.

Slovenia: Treaty summary

Guidance updated.

Slovenia: Notes

Guidance updated.

Slovenia: Admissible taxes

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

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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

Guidance updated.

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

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

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

Update needed to guidance.

Luxembourg: Admissible taxes

Update to guidance.

14 April 2020 published amendments

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

link added to DT8153

Gibraltar: Notes

Guidance content updated.

8 April 2020 published amendments

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

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.

24 January 2020 published amendments

Tristan da Cunha: contents

amended title

23 January 2020 published amendments

Double Taxation Relief Manual: St Helena: No agreement

Guidance updated.

Double Taxation Relief Manual: Contents

guidance updated

Guidance by country: contents

new guidance page

22 January 2020 published amendments

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

Link added to dt3602

Macau: Admissible and inadmissible taxes

Update to guidance

20 January 2020 published amendments

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

title updated

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

Guidance replaced.

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

title updated

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

title tided

2019

27 November 2019 published amendments

Switzerland: double taxation agreement, Article 1: Personal scope

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Switzerland: double taxation agreement, Article 2: Taxes covered

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Switzerland: double taxation agreement, Article 3: General definitions

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Switzerland: double taxation agreement, Article 4: Residence

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Switzerland: double taxation agreement, Article 5: Permanent Establishment

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

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Switzerland: double taxation agreement, Article 7: Business profits

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

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Switzerland: double taxation agreement, Article 9: Associated enterprises

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Switzerland: double taxation agreement, Article 10: Dividends

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Switzerland: double taxation agreement, Article 11: Interest

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Switzerland: double taxation agreement, Article 12: Royalties

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Switzerland: double taxation agreement, Article 13: Capital gains

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Switzerland: double taxation agreement, Article 14 Independent personal services

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Switzerland: double taxation agreement, Article 15 Dependent personal services

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Switzerland: double taxation agreement, Article 16: Director's fees

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Switzerland: double taxation agreement, Article 17 Artistes and Athletes

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Switzerland: double taxation agreement, Article 18: Pensions

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Switzerland: double taxation agreement, Article 19: Government service

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Switzerland: double taxation agreement, Article 20: Students

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Switzerland: double taxation agreement, Article 21: Other income

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Switzerland: double taxation agreement, Article 22: Elimination of double taxation

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

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Switzerland: double taxation agreement, Article 24: Mutual agreement procedure

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Switzerland: double taxation agreement, Article 25: Exchange of information

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Switzerland: double taxation agreement, Article 26: Diplomatic agents and consular officers

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Switzerland: double taxation agreement, Article 27: Miscellaneous rules

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

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Switzerland: double taxation agreement, Article 29: Termination

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Switzerland: Exchange of Notes of 26 June 2007

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

title corrected

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

title corrected

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

title corrected

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

Links to DT18106-DT18108, DT18150-DT18178 and DT18179 archived.

26 November 2019 published amendments

Double Taxation Relief Manual: Guidance by country: Switzerland: Agreements

amendment to layout

Double Taxation Relief Manual: Guidance by country: Switzerland: Protocols amending the 1977 Agreement

guidance updated

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

Guidance updated

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

Guidance updated

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

Guidance updated

Double Taxation Relief Manual: Guidance by country: Switzerland: Dividends and interest

Page archived.

Double Taxation Relief Manual: Guidance by country: Switzerland: Interest

Page archived

Double Taxation Relief Manual: Guidance by country: Switzerland: Other income

Page 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

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

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.

7 November 2019 published amendments

Non-residents: UK income: Returns: Notes for Group Leaders

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO - contention that

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO - domestic law

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO - effect of agreements

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Non-residents: UK income: Returns and reports: Enquiries by FICO - general concerns

Page archived.

Non-residents: UK income: Returns and reports: Enquiries by FICO - type of payment

Page archived.

6 November 2019 published amendments

Non-residents: UK income: Exchange of information

Page archived.

Non-residents: UK income: Returns and reports: procedure

Page archived.

Non-residents: UK income: Returns: Control of issue

Page archived.

Non-residents: UK income: Returns and reports: Issue of forms

Page archived.

Non-residents: UK income: Informal returns

Page archived.

Non-residents: UK income: Returns and reports: Identification of new payers

Page archived.

Non-residents: UK income: Returns and reports: Legal position

Page archived.

Non-residents: UK income: FICO (International)

Page archived.

Non-residents: UK income: Returns: Examination of terms

Page archived.

Non-residents: UK income: Returns: Non-residents' UK income

Page archived.

Non-residents: UK income: Returns: Non-residents' UK income

Page archived.

5 November 2019 published amendments

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

Page archived.

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

Page archived.

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

Page archived.

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

Page archived.

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

Page archived.

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

Page archived.

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

Page archived.

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

Links to DT5355- DT5359, DT5390, DT5400-DT5430 archived.

4 November 2019 published amendments

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

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.

Cyprus: Underlying Tax

Page archived.

Israel: Tax spared

Page archived.

Israel: Relief from Israeli tax

Page archived.

Israel: Underlying Tax

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

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

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

Double Taxation Relief Manual: St Helena: No agreement

Updated guidance

9 October 2019 published amendments

India: Memorandum of Understanding on Article 27: Mutual Agreement Procedure

Page archived.

India: Royalties and fees for technical services

Page archived.

India: Students, trainees and researchers

Page archived.

India: Tax spared

Page archived.

India: Relief from Indian taxes

Page archived.

India: Underlying Tax

Page archived.

India: Contents

Links to DT9554 to DT9559 archived.

27 September 2019 published amendments

Non-residents: UK income: Artistes and entertainers

Page archived.

Non-residents: UK income: Partnerships

Page archived.

Non-residents: UK income: Residents of non- agreement countries

Page archived.

Trading and professional income: contents

Links to DT1745; DT1750; DT1760 archived.

Income arising in the United Kingdom to non-residents: contents

Link to DT1700PP archived.

26 September 2019 published amendments

Non-residents: UK income: Other income included in profits

Page archived.

Non-residents: UK income: Chargeable gains

Page archived.

Non-residents: UK income: Charge on deemed disposals

Page archived.

Non-residents: UK income: Special roll-over provisions

Page archived.

Non-residents: UK income: Relief on UK domestication

Page archived.

Non-residents: UK income: European Community Mergers

Page archived.

Non-residents: UK income: Independent personal

Page archived.

Trading and professional income: contents

Links to DT1731 to DT1736 & DT1740 archived.

20 September 2019 published amendments

Non-residents: UK income: Permanent establishment

Page archived.

Non-residents: UK income: Examples

Page archived.

Non-residents: UK income: Exclusions

Page archived.

Non-residents: UK income: Agents

Page archived.

Non-residents: UK income: Subsidiary and associated companies

Page archived.

Non-residents: UK income: Reference to Head Office

Page archived.

Non-residents: UK income: Business Profits

Page archived.

Non-residents: UK income: Profits: permanent establishment

Page archived.

Non-residents: UK income: Arm's length

Page archived.

Non-residents: UK income: Expenses

Page archived.

Non-residents: UK income: No deduction for notional costs

Page archived.

Non-residents: UK income: Interest

Page archived.

Trading and professional income: contents

Links to DT1710 to DT1715 & DT1725 to DT1730 archived.

19 September 2019 published amendments

Income arising in the United Kingdom: Trading and professional income: Enterprises trading in the

Page archived.

Non-residents: UK income: Branch or agency

Page archived.

Non-residents: UK income: Trading through a branch or agency

Page archived.

Non-residents: UK income: Non-trading income

Page archived.

Non-residents: UK income: Agreement partner resident

Page archived.

Trading and professional income: contents

Links to DT1700; DT1701; DT1702; DT1703 & DT1704 archived.

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.

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.

29 August 2019 published amendments

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

Page archived.

Guernsey: double taxation agreement, Article 5A: Pensions

Page archived.

Guernsey: double taxation agreement, Article 6: Governmental functions

Page archived.

Guernsey: double taxation agreement, Article 7: Income from personal (including professional) services

Page archived.

Guernsey: double taxation agreement, Article 8: Students and business apprentices

Page archived.

Guernsey: double taxation agreement, Article 9: Elimination of double taxation: Article 9A as inserted by the further agreement SI94 No 3209 (see DT8600)

Page archived.

Guernsey: double taxation agreement, Article 9B: Mutual Agreement Procedure

Page archived.

Guernsey: double taxation agreement, Article 10: Exchange of information

Page archived.

Guernsey: double taxation agreement, Article 11: Entry into force

Page archived.

Guernsey: double taxation agreement, Article 12: Termination

Page archived.

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

Links to DT8654 -DT8661 archived.

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

Correcting layout

28 August 2019 published amendments

Double Taxation Relief Manual: Guidance by country: Guernsey: Agreement

correction to format

Double Taxation Relief Manual: Guidance by country: Guernsey

contents updated

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

contents updated

Double Taxation Relief Manual: Guidance by country: Guernsey: Statutory income/root income basis

Page archived.

Double Taxation Relief Manual: Guidance by country: Guernsey: Resident

Page archived.

Double Taxation Relief Manual: Guidance by country: Guernsey: Source of income

Page archived.

Double Taxation Relief Manual: Guidance by country: Guernsey: Dividends

Page archived

Double Taxation Relief Manual: Guidance by country: Guernsey: Relief from Guernsey tax

Page archived.

Double Taxation Relief Manual: Guidance by country: Guernsey: Exchange of information

Page archived.

Double Taxation Relief Manual: Guidance by country: Guernsey: Pensions

Page Archived.

Guernsey: Underlying Tax

Page archived.

Guernsey: double taxation agreement, Article 1: Taxes covered

Page archived.

Guernsey: double taxation agreement, Article 2: General definitions

Page archived.

Guernsey: double taxation agreement, Article 3: Industrial or commercial profits

Archiving reason text added.

Guernsey: double taxation agreement, Article 4: Associated enterprises

Page Archived.

22 August 2019 published amendments

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

correction of layout issues

21 August 2019 published amendments

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

Correction to content (signed)

20 August 2019 published amendments

Jersey: double taxation agreement, Article 5A: Pensions

Page archived

Jersey: double taxation agreement, Article 6: Governmental functions

Page archived.

Jersey: double taxation agreement, Article 7: Income from personal (including professional) services

Page archived.

Jersey: double taxation agreement, Article 8: Students and business apprentices

Page archived.

Jersey: double taxation agreement, Article 9

Page archived.

Jersey: double taxation agreement, Article 9A [Excluded persons]

Page archived.

Jersey: double taxation agreement, Article 9B: Mutual agreement procedure

Page archived.

Jersey: double taxation agreement, Article 10: Exchange of information

Page archived.

Jersey: double taxation agreement, Article 11: Entry into force

Page archived.

Jersey: double taxation agreement, Article 12: Termination

Page archived.

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

Links to DT10753 to DT10812 archived.

19 August 2019 published amendments

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

Guidance updated to new format.

Double Taxation Relief Manual: Guidance by country: Jersey: Admissible Taxes

Guidance updated to new format

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

Table format corrected

Double Taxation Relief Manual: Guidance by country: Jersey: Source of income

Page archived.

Double Taxation Relief Manual: Guidance by country: Jersey: Dividends

Page archived.

Double Taxation Relief Manual: Guidance by country: Jersey: Relief from Jersey tax

Page archived

Double Taxation Relief Manual: Guidance by country: Jersey: Exchange of Information

Page archived

Double Taxation Relief Manual: Guidance by country: Jersey: Pensions

Page archived.

Jersey: double taxation agreement, Article 1: Taxes covered

Page archived.

Jersey: double taxation agreement, Article 2: General definitions

Page archived.

Jersey: double taxation agreement, Article 3: Industrial or commercial profits

Page archived.

Jersey: double taxation agreement, Article 4: Associated enterprises

Page archived.

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

Page archived.

2 August 2019 published amendments

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

Format corrected.

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

Corrected title.

Double Taxation Relief Manual: Guidance by County: Lesotho: Admissible Taxes

Title amended.

Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary

Format corrected for GOV.UK

Double Taxation Relief Manual: Guidance by Country: Lesotho: Notes

Title amended.

1 August 2019 published amendments

Double Taxation Relief Manual: Guidance by country: Jersey: Resident

Page archived.

18 July 2019 published amendments

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

amendment to title (short)

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

Updated title

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

Short title amended

17 July 2019 published amendments

Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary

Correction to text.

10 July 2019 published amendments

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

format correction

9 July 2019 published amendments

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

Correction to text

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

Correction to text

5 July 2019 published amendments

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

Removed table to fix format on GOV.UK

Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary

minor correction to layout

Mozambique: Credit

Update to guidance

4 July 2019 published amendments

Double Taxation Relief Manual: Guidance by County: Lesotho: Admissible Taxes

Text updated to new version

Double Taxation Relief Manual: Guidance by Country: Lesotho: Treaty Summary

Text updated to new version/format.

Double Taxation Relief Manual: Guidance by Country: Lesotho: Notes

text updated to new version/format

Lesotho: Interest and royalties

Page archived.

Lesotho: Technical fees

Page archived

Lesotho: Capital gains

Page archived

Lesotho: Pensions

Page archived

Lesotho: Students

Page archived

Lesotho: Tax spared

Page archived

Lesotho: Claims to relief from Lesotho tax

Page archived

Lesotho: Underlying Tax

Page archived

Double Taxation Relief Manual: Contents

Links to DT11908 to DT11940 archived

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

updated text

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

Text amended to try to correct format as GOV.UK not matching intranet

2 July 2019 published amendments

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

Updated to contents page

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

Manual Update

6 June 2019 published amendments

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

Updated to new format

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

Updated to new format

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

Updated to new format

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

Updated to new format

Double Taxation Relief Manual: Guidance by country: Austria: Government remuneration

Archiving reason text added

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

Links to DT2757, 2758, 2759, 2760, 2761, 2762 archived

Double Taxation Relief Manual: Guidance by country: Austria: Students

Archiving reason text added

Double Taxation Relief Manual: Guidance by country: Austria: Entertainer and sportsmen

Archiving reason text added

Double Taxation Relief Manual: Guidance by country: Austria: Verification of payment

Archiving reason text added

Double Taxation Relief Manual: Guidance by country: Austria: Claims procedure

Archiving reason text added

Double Taxation Relief Manual: Guidance by country: Austria: Other income

Archiving reason text added

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

Archiving reason text added

17 April 2019 published amendments

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

new DTA & template update

2018

30 August 2018 published amendments

Double Taxation relief Manual: Guidance by country: Azerbaijan: Dividends

Archived - updated to new DTRM format.

Double Taxation relief Manual: Guidance by country: Azerbaijan: Interest

Archived - updated to new DTRM format.

Double Taxation relief Manual: Guidance by country: Azerbaijan: Royalties

Archived - updated to new DTRM format.

29 August 2018 published amendments

Double Taxation relief Manual: Guidance by country: Relief from Azerbaijan tax

Updated to the new DTRM format.

7 August 2018 published amendments

DT: Mauritius: double taxation agreement, Article 31: Termination

Archived - duplicate page

Double Taxation Relief Manual: Contents

Archived - duplicate pages

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

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

technical update

8 August 2017 published amendments

Double Taxation Relief Manual: Guidance by country: Spain: Interest and Royalties

Page archived.

Double Taxation Relief Manual: Guidance by country: Spain: relief from Spanish tax

Page archived.

Double Taxation Relief Manual: Guidance by country: Spain: Dividends

Page archived.

Double Taxation Relief Manual: Guidance by country: Spain: Tax spared

Page archived.

Double Taxation Relief Manual: Guidance by country: Spain: Other claims

Page archived.

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.

19 July 2017 published amendments

Singapore: Underlying Tax

Page archived

Singapore: Relief from Singapore tax

Page archived

Singapore: Tax Spared

Page archived

Singapore: Teachers

Page archived

Singapore: Other income

Page archived

Singapore: Students

Page archived

Singapore: Pensions and annuities

Page archived

Singapore: Interest and Royalties

Page archived

Singapore: Capital gains

Page archived

Singapore: Dividends

Page archived

Tajikistan: Admissible taxes

Updated to the new DTRM formatting.

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

Page archived

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

Page archived

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

Page archived

Double Taxation Relief Manual: Guidance by country: Australia: Fringe Benefits Tax

Page archived

Double Taxation Relief Manual: Guidance by country: Australia: Share Options

Page archived

Double Taxation Relief Manual: Guidance by country: Australia: Teachers and non residents

Page archived

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

Page archived

Double Taxation Relief Manual: Guidance by country: Australia: Superannuation funds

Page archived

Double Taxation Relief Manual: Guidance by country: Australia: Claims procedure

Page archived

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

Page archived

18 July 2017 published amendments

Singapore: Capital gains

consolidated agreement page.

17 July 2017 published amendments

Singapore: Dividends

updated to the new DTRM formatting.

Singapore: Interest and Royalties

consolidated agreement notes

2 June 2017 published amendments

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

Added new page.

1 June 2017 published amendments

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

Added new page.

31 May 2017 published amendments

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

Added new pages

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.

2016

27 September 2016 published amendments

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

New style update

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

New style update

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

New style update

Cookies on GOV.UK

Updates: Double Taxation Relief Manual

2024

27 February 2024 published amendments

2023

15 November 2023 published amendments

7 November 2023 published amendments

15 September 2023 published amendments

14 September 2023 published amendments

13 September 2023 published amendments

2022

2 September 2022 published amendments

25 April 2022 published amendments

23 February 2022 published amendments

22 February 2022 published amendments

2021

15 December 2021 published amendments

13 December 2021 published amendments

10 December 2021 published amendments

8 December 2021 published amendments

7 December 2021 published amendments

6 December 2021 published amendments

2 September 2021 published amendments

27 August 2021 published amendments

26 August 2021 published amendments

23 August 2021 published amendments

18 August 2021 published amendments

12 August 2021 published amendments

10 August 2021 published amendments

9 August 2021 published amendments

6 August 2021 published amendments

5 August 2021 published amendments

4 August 2021 published amendments

3 August 2021 published amendments

2 August 2021 published amendments

31 July 2021 published amendments

30 July 2021 published amendments

29 July 2021 published amendments

28 July 2021 published amendments

27 July 2021 published amendments

26 July 2021 published amendments

23 July 2021 published amendments

22 July 2021 published amendments

21 July 2021 published amendments

20 July 2021 published amendments

16 July 2021 published amendments

15 July 2021 published amendments

14 July 2021 published amendments

9 July 2021 published amendments

8 July 2021 published amendments

6 July 2021 published amendments

1 July 2021 published amendments

30 June 2021 published amendments

29 June 2021 published amendments

28 June 2021 published amendments

25 June 2021 published amendments

16 June 2021 published amendments

14 June 2021 published amendments

20 May 2021 published amendments

19 May 2021 published amendments

18 May 2021 published amendments

17 May 2021 published amendments

16 April 2021 published amendments

31 March 2021 published amendments

23 March 2021 published amendments

22 March 2021 published amendments

19 March 2021 published amendments

18 March 2021 published amendments

10 March 2021 published amendments

3 March 2021 published amendments

2 March 2021 published amendments

1 March 2021 published amendments

26 February 2021 published amendments

23 February 2021 published amendments

22 February 2021 published amendments

19 February 2021 published amendments

17 February 2021 published amendments

16 February 2021 published amendments

15 February 2021 published amendments

12 February 2021 published amendments