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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: source of income

DT11255 | Double Taxation Relief Manual: Kiribati: source of income

From HM Revenue & Customs · Double Taxation Relief Manual

For the purposes of the Elimination of double taxation Article, profits or remuneration for personal (including professional) services performed in Kiribati are deemed to be income from sources in Kiribati.

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