INTM153000 - Description of double taxation agreements: Table of contents

INTM153010 Description of double taxation agreements: general
INTM153020 Personal scope
INTM153030 Taxes covered
INTM153040 General definitions
INTM153050 Residence
INTM153060 Permanent establishment
INTM153070 Income from immovable property
INTM153080 Business profits
INTM153090 Shipping/air transport
INTM153100 Associated enterprises
INTM153110 Dividends
INTM153120 Interest
INTM153130 Royalties
INTM153140 Management and technical fees
INTM153150 Capital gains
INTM153160 Independent personal services
INTM153170 Dependent personal services (employment)
INTM153180 Directors' fees
INTM153190 Artistes/entertainers/athletes
INTM153200 Pensions
INTM153210 Government service
INTM153220 Students
INTM153230 Teachers
INTM153240 Other income
INTM153250 Elimination of double taxation
INTM153260 Non-discrimination
INTM153270 Mutual agreement procedure
INTM153280 Exchange of information
INTM153290 Diplomats
INTM153300 Dates of entry into force
INTM153310 Termination
INTM153320 Other articles - relief limitation
INTM153330 Excluded persons
INTM153340 Partnerships