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DT17450PP | Double Taxation Relief Manual: Guidance by Country: Soviet Union: Contents

From HM Revenue & Customs · Double Taxation Relief Manual

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Soviet Union

Contents35 entries

  1. DT17450Soviet Union: Break-up into separate States
  2. DT17451Soviet Union: Agreements
  3. DT17452Soviet Union: Admissible taxes
  4. DT17454Soviet Union: Dividends, interest and royalties
  5. DT17455Soviet Union: Employment etc income
  6. DT17456Soviet Union: Artistes and athletes
  7. DT17457Soviet Union: Teachers and researchers
  8. DT17458Soviet Union: Relief from tax
  9. DT17500DT: Soviet Union: double taxation agreement, Article 1: Scope of the Convention
  10. DT17501DT: Soviet Union: double taxation agreement, Article 2: Taxes covered
  11. DT17502DT: Soviet Union: double taxation agreement, Article 3: General definitions
  12. DT17503DT: Soviet Union: double taxation agreement, Article 4: Residence for tax purposes
  13. DT17504DT: Soviet Union: double taxation agreement, Article 5: Permanent Establishment
  14. DT17505DT: Soviet Union: double taxation agreement, Article 6: Profits from commercial activities
  15. DT17506DT: Soviet Union: double taxation agreement, Article 7: Profits from international traffic
  16. DT17507DT: Soviet Union: double taxation agreement, Article 8: Dividends
  17. DT17508DT: Soviet Union: double taxation agreement, Article 9: Interest
  18. DT17509DT: Soviet Union: double taxation agreement, Article 10: Royalties including copyright royalties
  19. DT17510DT: Soviet Union: double taxation agreement, Article 11: Income from immovable property
  20. DT17511DT: Soviet Union: double taxation agreement, Article 12: Capital gains
  21. DT17512DT: Soviet Union: double taxation agreement, Article 13: Salaries and similar remuneration of individuals
  22. DT17513DT: Soviet Union: double taxation agreement, Article 14 Income of artistes and athletes
  23. DT17514DT: Soviet Union: double taxation agreement, Article 15 Income of teachers and researchers
  24. DT17515DT: Soviet Union: double taxation agreement, Article 16: Income of students and trainees
  25. DT17516DT: Soviet Union: double taxation agreement, Article 17 Income from Government service
  26. DT17517DT: Soviet Union: double taxation agreement, Article 18: Pensions
  27. DT17518DT: Soviet Union: double taxation agreement, Article 19: Other income
  28. DT17519DT: Soviet Union: double taxation agreement, Article 20: Elimination of double taxation
  29. DT17520DT: Soviet Union: double taxation agreement, Article 21: Non-discrimination
  30. DT17521DT: Soviet Union: double taxation agreement, Article 22: Mutual agreement procedure for settling disputes
  31. DT17522DT: Soviet Union: double taxation agreement, Article 23: Exchange of information
  32. DT17523DT: Soviet Union: double taxation agreement, Article 24: Members of diplomatic missions and consular posts
  33. DT17524DT: Soviet Union: double taxation agreement, Article 25: Existing Agreements
  34. DT17525DT: Soviet Union: double taxation agreement, Article 26: Entry into Force of the Convention
  35. DT17526DT: Soviet Union: double taxation agreement, Article 27: Termination of the Convention