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Contents

Official guidance
Double Taxation Relief Manual

DT10550PP · Double Taxation Relief Manual: Jamaica

  • DT10551 · Admissible taxes
  • DT10552 · Treaty summary
  • DT10553 · Notes
  • DT10554 · Jamaica: Interest
  • DT10555 · Jamaica: Management fees
  • DT10556 · Jamaica: Professors, teachers and research workers
  • DT10557 · Jamaica: Students
  • DT10558 · Jamaica: Tax spared
  • DT10559 · Jamaica: International business companies
  • DT10560 · Jamaica: Relief from Jamaican tax
  • DT10590 · Jamaica: Underlying Tax
  • DT10600 · DT: Jamaica: double taxation agreement, Article 1: Taxes covered
  • DT10601 · DT: Jamaica: double taxation agreement, Article 2: General definitions
  • DT10602 · DT: Jamaica: double taxation agreement, Article 3: Residence
  • DT10603 · DT: Jamaica: double taxation agreement, Article 4: Permanent Establishment
  • DT10604 · DT: Jamaica: double taxation agreement, Article 5: Business profits
  • DT10605 · DT: Jamaica: double taxation agreement, Article 6: Associated enterprises
  • DT10606 · DT: Jamaica: double taxation agreement, Article 7: Shipping and air transport
  • DT10607 · DT: Jamaica: double taxation agreement, Article 8: Dividends
  • DT10608 · DT: Jamaica: double taxation agreement, Article 9: Interest
  • DT10609 · DT: Jamaica: double taxation agreement, Article 10: Royalties
  • DT10610 · DT: Jamaica: double taxation agreement, Article 11: Management fees
  • DT10611 · DT: Jamaica: double taxation agreement, Article 12: Immovable property
  • DT10612 · DT: Jamaica: double taxation agreement, Article 13: Governmental functions
  • DT10613 · DT: Jamaica: double taxation agreement, Article 14: Pensions
  • DT10614 · DT: Jamaica: double taxation agreement, Article 15 Employments
  • DT10615 · DT: Jamaica: double taxation agreement, Article 16: Artistes and Athletes
  • DT10616 · DT: Jamaica: double taxation agreement, Article 17: Professors, teachers and research workers
  • DT10617 · DT: Jamaica: double taxation agreement, Article 18: Students
  • DT10618 · DT: Jamaica: double taxation agreement, Article 19: Independent personal services
  • DT10619 · DT: Jamaica: double taxation agreement, Article 20: Capital gains
  • DT10620 · DT: Jamaica: double taxation agreement, Article 21: Income not expressly mentioned
  • DT10621 · DT: Jamaica: double taxation agreement, Article 22: Recognised stock exchanges
  • DT10622 · DT: Jamaica: double taxation agreement, Article 23: Elimination of double taxation
  • DT10623 · DT: Jamaica: double taxation agreement, Article 24: Excluded companies
  • DT10624 · DT: Jamaica: double taxation agreement, Article 25: Exchange of information
  • DT10625 · DT: Jamaica: double taxation agreement, Article 26: Consultation
  • DT10626 · DT: Jamaica: double taxation agreement, Article 27: Non-discrimination
  • DT10627 · DT: Jamaica: double taxation agreement, Article 28: Territorial extension
  • DT10628 · DT: Jamaica: double taxation agreement, Article 29: Entry into force
  • DT10629 · DT: Jamaica: double taxation agreement, Article 30: Termination
  1. Double Taxation Relief Manual: Jamaica: contents
  2. DT: Jamaica: double taxation agreement, Article 10: Royalties

DT10609 | DT: Jamaica: double taxation agreement, Article 10: Royalties

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. The text is available on the HMRC Tax Treaty pages.

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