DT8600+ - Double Taxation Relief Manual: Guidance by country: Guernsey: Contents


DT8600 Guernsey: Agreement
DT8601 Guernsey: Alderney and Herm
DT8602 Guernsey: Credit
DT8603 Guernsey: Statutory income/root income basis
DT8604 Guernsey: Resident
DT8605 Guernsey: Source of income
DT8606 Guernsey: Dividends
DT8607 Guernsey: Relief from Guernsey tax
DT8608 Guernsey: Exchange of information
DT8609 Guernsey: Pensions
DT8640 Guernsey: Underlying Tax
DT8650 Guernsey: double taxation agreement, Article 1: Taxes covered
DT8651 Guernsey: double taxation agreement, Article 2: General definitions
DT8652 Guernsey: double taxation agreement, Article 3: Industrial or commercial profits
DT8653 Guernsey: double taxation agreement, Article 4: Associated enterprises
DT8654 Guernsey: double taxation agreement, Article 5: Shipping and air transport
DT8654A Guernsey: double taxation agreement, Article 5A: Pensions
DT8655 Guernsey: double taxation agreement, Article 6: Governmental functions
DT8656 Guernsey: double taxation agreement, Article 7: Income from personal (including professional) services
DT8657 Guernsey: double taxation agreement, Article 8: Students and business apprentices
DT8658 Guernsey: double taxation agreement, Article 9: Elimination of double taxation
DT8658A Guernsey: double taxation agreement, Article 9B: Mutual Agreement Procedure
DT8659 Guernsey: double taxation agreement, Article 10: Exchange of information
DT8660 Guernsey: double taxation agreement, Article 11: Entry into force
DT8661 Guernsey: double taxation agreement, Article 12: Termination