Double Taxation Relief Manual: Main Contents
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Guidance on the principles of Double Taxation Relief and Double Taxation Relief for UK residents and an introduction to Double Taxation Agreements can now be found in the International Manual. See INTM150000 and INTM160000
| DT1690+ | Income Arising in the United Kingdom to Non-Residents |
| DT2100 | Particular agreements: Agreement/non-agreement |
| DT2140+ | List of countries (in alphabetical order) |
The text of the OECD model Tax Convention and Commentary (January 2003)can now be found in the International Manual. See INTM159000.
