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Contents

Official guidance
Double Taxation Relief Manual

DT13850PP · Double Taxation Relief Manual: Namibia

  • 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
  1. Double Taxation Relief Manual: Namibia: contents
  2. Namibia: double taxation agreement, Article 2: General definitions

DT13901 | Namibia: double taxation agreement, Article 2: General definitions

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance now in the Investment Funds Manual.

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