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DT16354 | Double Taxation Relief Manual: St Christopher (St Kitts) and Nevis: 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 St Kitts and Nevis are deemed to be income from sources in St Kitts and Nevis (Article 13(3)).