INTM153000 - Description of double taxation agreements

Table of contents

INTM153010Description of double taxation agreements: general
INTM153020Personal scope
INTM153030Taxes covered
INTM153040General definitions
INTM153050Residence
INTM153060Permanent establishment
INTM153070Income from immovable property
INTM153080Business profits
INTM153090Shipping/air transport
INTM153100Associated enterprises
INTM153110Dividends
INTM153120Interest
INTM153130Royalties
INTM153140Management and technical fees
INTM153150Capital gains
INTM153160Independent personal services
INTM153170Dependent personal services (employment)
INTM153180Directors' fees
INTM153190 Artistes/entertainers/athletes
INTM153200Pensions
INTM153210Government service
INTM153220Students
INTM153230Teachers
INTM153240Other income
INTM153250Elimination of double taxation
INTM153260 Non-discrimination
INTM153270Mutual agreement procedure
INTM153280Exchange of information
INTM153290Diplomats
INTM153300Dates of entry into force
INTM153310Termination
INTM153320Other articles - relief limitation
INTM153330Excluded persons
INTM153340Partnerships

 

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