DT17206 | Double Taxation Relief Manual: Solomon Islands: dividends

Dividends are deductible in computing a Solomon Islands company's profits chargeable to tax. Article 6(4) of the agreement prevents the Solomon Islands from charging a United Kingdom resident recipient of a Solomon Islands company dividend with any tax on that dividend which is additional to the tax charged on the company's profits.

Where a Solomon Islands company pays a dividend to a United Kingdom company controlling, directly or indirectly, at least 10 per cent of the voting power in the Solomon Islands company, credit is due for the underlying tax (see INTM164010(d)) .