DT17450+ - Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Soviet Union


DT17450 

Soviet Union: Break-up into separate

DT17451

Soviet Union: Agreements

DT17452

Soviet Union: Credit relief

DT17454

Soviet Union: Dividends, interest

DT17455

Soviet Union: Employment etc income

DT17456

Soviet Union: Artistes, athletes

DT17457

Soviet Union: Teachers: researchers

DT17458

Soviet Union: Relief from tax

DT17500

DT: Soviet Union: double taxation agreement, Article 1: Scope of the Convention

DT17501

DT: Soviet Union: double taxation agreement, Article 2: Taxes covered

DT17502

DT: Soviet Union: double taxation agreement, Article 3: General definitions

DT17503

DT: Soviet Union: double taxation agreement, Article 4: Residence for tax purposes

DT17504

DT: Soviet Union: double taxation agreement, Article 5: Permanent Establishment

DT17505

DT: Soviet Union: double taxation agreement, Article 6: Profits from commercial activities

DT17506

DT: Soviet Union: double taxation agreement, Article 7: Profits from international traffic

DT17507

DT: Soviet Union: double taxation agreement, Article 8: Dividends

DT17508

DT: Soviet Union: double taxation agreement, Article 9: Interest

DT17509

DT: Soviet Union: double taxation agreement, Article 10: Royalties including copyright royalties

DT17510

DT: Soviet Union: double taxation agreement, Article 11: Income from immovable property

DT17511

DT: Soviet Union: double taxation agreement, Article 12: Capital gains

DT17512

DT: Soviet Union: double taxation agreement, Article 13: Salaries and similar remuneration of individuals

DT17513

DT: Soviet Union: double taxation agreement, Article 14 Income of artistes and athletes

DT17514

DT: Soviet Union: double taxation agreement, Article 15 Income of teachers and researchers

DT17515

DT: Soviet Union: double taxation agreement, Article 16: Income of students and trainees

DT17516

DT: Soviet Union: double taxation agreement, Article 17 Income from Government service

DT17517

DT: Soviet Union: double taxation agreement, Article 18: Pensions

DT17518

DT: Soviet Union: double taxation agreement, Article 19: Other income

DT17519

DT: Soviet Union: double taxation agreement, Article 20: Elimination of double taxation

DT17520

DT: Soviet Union: double taxation agreement, Article 21: Non-discrimination

DT17521

DT: Soviet Union: double taxation agreement, Article 22: Mutual agreement procedure for settling disputes

DT17522

DT: Soviet Union: double taxation agreement, Article 23: Exchange of information

DT17523

DT: Soviet Union: double taxation agreement, Article 24: Members of diplomatic missions and consular posts

DT17524

DT: Soviet Union: double taxation agreement, Article 25: Existing Agreements

DT17525

DT: Soviet Union: double taxation agreement, Article 26: Entry into Force of the Convention

DT17526

DT: Soviet Union: double taxation agreement, Article 27: Termination of the Convention