DT13400+ - Double Taxation Relief Manual: Contents


Admissible and inadmissible taxes

List of countries (in alphabetical order)

Montserrat

DT13400 

Montserrat: Main agreement

DT13402

Montserrat: Tax admissible for credit

DT13403

Montserrat: Resident

DT13404

Montserrat: Source of income

DT13405

Montserrat: Subject to tax

DT13406

Montserrat: Dividends

DT13407

Montserrat: Relief from Montserrat tax

DT13450

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

DT13451

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

DT13452

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

DT13453

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

DT13454

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

DT13455

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

DT13456

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

DT13457

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

DT13458

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

DT13459

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

DT13460

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

DT13461

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

DT13462

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

DT13463

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

DT13464

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

DT13465

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