Skip to content

Contents

Official guidance

Double Taxation Relief Manual

DT13850PP · Double Taxation Relief Manual: Namibia

Find in this level

DT13852 · Credit
DT13853 · Statutory income basis
DT13854 · Source of income
DT13855 · Subject to tax
DT13856 · Dividends
DT13857 · Relief from Namibian tax
DT13858 · Namibia: Underlying Tax
DT13900 · Namibia: double taxation agreement, Article 1: Taxes covered
DT13901 · Namibia: double taxation agreement, Article 2: General definitions
DT13902 · Namibia: double taxation agreement, Article 3: Industrial or commercial profits
DT13903 · Namibia: double taxation agreement, Article 4: Associated enterprises
DT13904 · Namibia: double taxation agreement, Article 5: Shipping and air transport
DT13905 · Namibia: double taxation agreement, Article 6: Dividends
DT13906 · Namibia: double taxation agreement, Article 7: Undistributed profits tax
DT13907 · Namibia: double taxation agreement, Article 8: Interest
DT13908 · Namibia: double taxation agreement, Article 9: Royalties
DT13909 · Namibia: double taxation agreement, Article 10: Income from immovable property
DT13910 · Namibia: double taxation agreement, Article 11: Governmental functions
DT13911 · Namibia: double taxation agreement, Article 12: Pensions
DT13912 · Namibia: double taxation agreement, Article 13: Independent personal services
DT13913 · Namibia: double taxation agreement, Article 14: Dependent personal services
DT13914 · Namibia: double taxation agreement, Article 15 Artistes and Athletes
DT13915 · Namibia: double taxation agreement, Article 16: Professors and teachers
DT13916 · Namibia: double taxation agreement, Article 17: Students and business apprentices
DT13917 · Namibia: double taxation agreement, Article 18: Income not expressly mentioned
DT13918 · Namibia: double taxation agreement, Article 19: Personal allowances
DT13919 · Namibia: double taxation agreement, Article 20: Elimination of double taxation
DT13920 · Namibia: double taxation agreement, Article 21: Exchange of information
DT13921 · Namibia: double taxation agreement, Article 22: Communication
DT13922 · Namibia: double taxation agreement, Article 23: Non-discrimination
DT13923 · Namibia: double taxation agreement, Article 24: Territorial extension
DT13924 · Namibia: double taxation agreement, Article 25: Entry into force
DT13925 · Namibia: double taxation agreement, Article 26: Termination

Double Taxation Relief Manual: Namibia: contents
Namibia: Underlying Tax

DT13858 | Namibia: Underlying Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance now in the Investment Funds Manual.