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Contents

Official guidance
Double Taxation Relief Manual

DT9950PP · Double Taxation Relief Manual: Isle of Man

  • DT9951 · Admissible taxes
  • DT9952 · Treaty summary
  • DT10000 · Isle of Man: double taxation agreement, Article 1: Taxes covered
  • DT10001 · Isle of Man: double taxation agreement, Article 2: General definitions
  • DT10002 · Isle of Man: double taxation agreement, Article 3: Industrial or commercial profits
  • DT10003 · Isle of Man: double taxation agreement, Article 4: Associated enterprises
  • DT10004 · Isle of Man: double taxation agreement, Article 5: Shipping and air transport
  • DT10004A · Isle of Man: double taxation agreement, Article 5A: Pensions
  • DT10005 · Isle of Man: double taxation agreement, Article 6: Governmental functions
  • DT10006 · Isle of Man: double taxation agreement, Article 7: Income from personal (including professional) services
  • DT10007 · Isle of Man: double taxation agreement, Article 8: Students and business apprentices
  • DT10008 · Isle of Man: double taxation agreement, Article 9: Elimination of double taxation
  • DT10009 · Isle of Man: double taxation agreement, Article 9A: Offshore activities
  • DT10009A · Isle of Man: double taxation agreement, Article 9B: (Disentitlement to relief)
  • DT10009B · Isle of Man: double taxation agreement, Article 9C: Mutual Agreement Procedure
  • DT10010 · Isle of Man: double taxation agreement, Article 10: Exchange of information
  • DT10011 · Isle of Man: double taxation agreement, Article 11: Entry into force
  • DT10012 · Isle of Man: double taxation agreement, Article 12: Termination
  • DT9953 · Double Taxation Relief Manual: Guidance by country: Isle of Man: Resident
  • DT9954 · Double Taxation Relief Manual: Guidance by country: Isle of Man: Source of income
  • DT9955 · Double Taxation Relief Manual: Guidance by country: Isle of Man: Dividends
  • DT9956 · Double Taxation Relief Manual: Guidance by country: Isle of Man: Relief from Manx tax
  • DT9957 · Double Taxation Relief Manual: Guidance by country: Isle of Man: Offshore activities
  • DT9958 · Double Taxation Relief Manual: Guidance by country: Isle of Man: Exchange of information
  • DT9959 · Double Taxation Relief Manual: Guidance by country: Isle of Man: Pensions
  • DT9990 · Isle of Man: Underlying Tax
  1. Double Taxation Relief Manual: Isle of Man: contents
  2. Isle of Man: double taxation agreement, Article 7: Income from personal (including professional) services

DT10006 | Isle of Man: double taxation agreement, Article 7: Income from personal (including professional) services

From HM Revenue & Customs · Double Taxation Relief Manual

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