SolvedDT15050 | Panama: Agreement in Force
From HM Revenue & Customs · Double Taxation Relief Manual
| Title | CONVENTION BETWEEN THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE REPUBLIC OF PANAMA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS |
|---|---|
| Signed | 29 July 2013 |
| Statutory Instrument number | SI 2013 No. 3149 |
| Entered into force | 12 December 2013 |
| Has effect from | In the United Kingdom:\n(i) in respect of withholding taxes, on income derived on or after 1 January 2014;\n(ii) in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2014;\n(iii) in respect of corporation tax, for any financial year beginning on or after 1 April 2014.\nIn Panama:\n(i) in respect of withholding taxes, on income derived on or after 1 January 2014;\n(ii) in respect of income taxes and other taxes (other than withholding taxes), for any tax year beginning on or after 1 January 2014. |
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/panama-tax-treaties