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Official guidance
Double Taxation Relief Manual

DT17200PP · Double Taxation Relief Manual: Guidance by country: Solomon Islands

  • DT17202 · Double Taxation Relief Manual: Solomon Islands: admissible taxes
  • DT17203 · Double Taxation Relief Manual: Solomon Islands: resident
  • DT17204 · Double Taxation Relief Manual: Solomon Islands: source of income
  • DT17205 · Solomon Islands: Subject to tax
  • DT17206 · Double Taxation Relief Manual: Solomon Islands: dividends
  • DT17207 · Double Taxation Relief Manual: Solomon Islands: relief from tax
  • DT17240 · Solomon Islands: Underlying Tax
  • DT17251 · DT: Solomon Islands: double taxation agreement, Article 2: General definitions
  • DT17252 · DT: Solomon Islands: double taxation agreement, Article 3: Industrial or commercial profits
  • DT17253 · DT: Solomon Islands: double taxation agreement, Article 4: Associated enterprises
  • DT17254 · DT: Solomon Islands: double taxation agreement, Article 5: Shipping and air transport
  • DT17255 · DT: Solomon Islands: double taxation agreement, Article 6: Dividends
  • DT17256 · DT: Solomon Islands: double taxation agreement, Article 7: Royalties
  • DT17257 · DT: Solomon Islands: double taxation agreement, Article 8: Government functions
  • DT17258 · DT: Solomon Islands: double taxation agreement, Article 9 Income from personal (including professional) services
  • DT17259 · DT: Solomon Islands: double taxation agreement, Article 10: Pensions and purchased annuities
  • DT17260 · DT: Solomon Islands: double taxation agreement, Article 11: Professors and teachers
  • DT17261 · DT: Solomon Islands: double taxation agreement, Article 12: Students and business apprentices
  • DT17262 · DT: Solomon Islands: double taxation agreement, Article 13: Elimination of double taxation
  • DT17263 · DT: Solomon Islands: double taxation agreement, Article 14: Exchange of information
  • DT17264 · DT: Solomon Islands: double taxation agreement, Article 15: Entry into force
  • DT17265 · DT: Solomon Islands: double taxation agreement, Article 16: Termination
  1. Double Taxation Relief Manual: Guidance by country: Solomon Islands: Contents
  2. Solomon Islands: Subject to tax

DT17205 | Solomon Islands: Subject to tax

From HM Revenue & Customs · Double Taxation Relief Manual

Royalties and pensions (other than Solomon Islands government pensions) are only exempt from Solomon Islands tax if the recipient is subject to United Kingdom tax (see INTM162020) on the same income (Articles 7(1) and 10(1)).

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