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Contents

Official guidance
Double Taxation Relief Manual

DT11250PP · Double Taxation Relief Manual: Kiribati

  • DT11251 · Agreements in force
  • DT11253 · Admissible taxes
  • DT11254 · Resident
  • DT11255 · Source of income
  • DT11256 · Subject to tax
  • DT11257 · Dividends
  • DT11258 · Tax spared
  • DT11259 · Relief from Kiribati tax
  • DT11300 · DT: Kiribati and Tuvalu: double taxation agreement, Article 1: Taxes covered
  • DT11301 · DT: Kiribati and Tuvalu: double taxation agreement, Article 2: General definitions
  • DT11302 · DT: Kiribati and Tuvalu: double taxation agreement, Article 3: Industrial or commercial profits
  • DT11303 · DT: Kiribati and Tuvalu: double taxation agreement, Article 4: Associated enterprises
  • DT11304 · DT: Kiribati and Tuvalu: double taxation agreement, Article 5: Shipping and air transport
  • DT11305 · DT: Kiribati and Tuvalu: double taxation agreement, Article 6: Dividends
  • DT11306 · DT: Kiribati and Tuvalu: double taxation agreement, Article 7: Royalties
  • DT11307 · DT: Kiribati and Tuvalu: double taxation agreement, Article 8: Governmental functions
  • DT11308 · DT: Kiribati and Tuvalu: double taxation agreement, Article 9: Income from personal (including professional) services
  • DT11309 · DT: Kiribati and Tuvalu: double taxation agreement, Article 10: Pensions and annuities
  • DT11310 · DT: Kiribati and Tuvalu: double taxation agreement, Article 11: Professors and teachers
  • DT11311 · DT: Kiribati and Tuvalu: double taxation agreement, Article 12: Students and business apprentices
  • DT11312 · DT: Kiribati and Tuvalu: double taxation agreement, Article 13: Tax credits
  • DT11313 · DT: Kiribati and Tuvalu: double taxation agreement, Article 14: Exchange of information
  • DT11314 · DT: Kiribati and Tuvalu: double taxation agreement, Article 15: Entry into force
  • DT11315 · DT: Kiribati and Tuvalu: double taxation agreement, Article 16: Termination
  1. Double Taxation Relief Manual: Kiribati: contents
  2. Double Taxation Relief Manual: Kiribati: admissible taxes

DT11253 | Double Taxation Relief Manual: Kiribati: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible for credit under the agreement:

Income tax.

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