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Contents

Official guidance
Double Taxation Relief Manual

DT16800PP · Double Taxation Relief Manual: Sierra Leone

  • DT16802 · Admissible taxes
  • DT16803 · Resident
  • DT16804 · Source of income
  • DT16805 · Subject to tax
  • DT16807 · Dividends
  • DT16808 · Double Taxation Manual: Sierra Leone: relief from tax
  • DT16809 · Sierra Leone: Underlying Tax
  • DT16850 · DT: Sierra Leone: double taxation agreement, Article 1: Taxes covered
  • DT16851 · DT: Sierra Leone: double taxation agreement, Article 2: General definitions
  • DT16852 · DT: Sierra Leone: double taxation agreement, Article 3: Industrial or commercial profits
  • DT16853 · DT: Sierra Leone: double taxation agreement, Article 4: Associated enterprises
  • DT16854 · DT: Sierra Leone: double taxation agreement, Article 5: Shipping and air transport
  • DT16855 · DT: Sierra Leone: double taxation agreement, Article 6: Dividends
  • DT16856 · DT: Sierra Leone: double taxation agreement, Article 7: Royalties
  • DT16857 · DT: Sierra Leone: double taxation agreement, Article 8: Government functions
  • DT16858 · DT: Sierra Leone: double taxation agreement, Article 9 Income from personal (including professional) services
  • DT16859 · DT: Sierra Leone: double taxation agreement, Article 10: Pensions and purchased annuities
  • DT16860 · DT: Sierra Leone: double taxation agreement, Article 11: Professors and teachers
  • DT16861 · DT: Sierra Leone: double taxation agreement, Article 12: Students and business apprentices
  • DT16862 · DT: Sierra Leone: double taxation agreement, Article 13: Elimination of double taxation
  • DT16863 · DT: Sierra Leone: double taxation agreement, Article 14: Exchange of information
  • DT16864 · DT: Sierra Leone: double taxation agreement, Article 15: Entry into force
  • DT16865 · DT: Sierra Leone: double taxation agreement, Article 16: Termination
  1. Double Taxation Relief Manual: Sierra Leone: contents
  2. Double Taxation Relief Manual: Sierra Leone: source of income

DT16804 | Double Taxation Relief Manual: Sierra Leone: 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 Sierra Leone are deemed to be income from sources in Sierra Leone (Article 13(3)).

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