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Contents

Official guidance
Double Taxation Relief Manual

DT13250PP · Double Taxation Relief Manual: Moldova: contents

  • DT13251 · Double Taxation Relief Manual: Moldova: admissible taxes
  • DT13252 · Double Taxation Relief Manual: Moldova: dividends
  • DT13253 · Double Taxation Relief Manual: Moldova: interest
  • DT13254 · Double Taxation Relief Manual: Moldova: royalties
  • DT13255 · Double Taxation Relief Manual: Moldova: residents
  • DT13256 · Moldova: Underlying tax
  1. Double Taxation Relief Manual: Moldova: contents
  2. Double Taxation Relief Manual: Moldova: residents

DT13255 | Double Taxation Relief Manual: Moldova: residents

From HM Revenue & Customs · Double Taxation Relief Manual

The convention makes it explicit that a resident of the United Kingdom includes United Kingdom pension schemes and organisations that operate exclusively for religious, charitable, scientific, cultural or educational purposes (paragraph 2 of Article 4).

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