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Official guidance
Double Taxation Relief Manual

DT17450PP · Double Taxation Relief Manual: Guidance by Country: Soviet Union

  • DT17450 · Soviet Union: Break-up into separate States
  • DT17451 · Soviet Union: Agreements
  • DT17452 · Soviet Union: Admissible taxes
  • DT17454 · Soviet Union: Dividends, interest and royalties
  • DT17455 · Soviet Union: Employment etc income
  • DT17456 · Soviet Union: Artistes and athletes
  • DT17457 · Soviet Union: Teachers and researchers
  • DT17458 · Soviet Union: Relief from tax
  • DT17500 · DT: Soviet Union: double taxation agreement, Article 1: Scope of the Convention
  • DT17501 · DT: Soviet Union: double taxation agreement, Article 2: Taxes covered
  • DT17502 · DT: Soviet Union: double taxation agreement, Article 3: General definitions
  • DT17503 · DT: Soviet Union: double taxation agreement, Article 4: Residence for tax purposes
  • DT17504 · DT: Soviet Union: double taxation agreement, Article 5: Permanent Establishment
  • DT17505 · DT: Soviet Union: double taxation agreement, Article 6: Profits from commercial activities
  • DT17506 · DT: Soviet Union: double taxation agreement, Article 7: Profits from international traffic
  • DT17507 · DT: Soviet Union: double taxation agreement, Article 8: Dividends
  • DT17508 · DT: Soviet Union: double taxation agreement, Article 9: Interest
  • DT17509 · DT: Soviet Union: double taxation agreement, Article 10: Royalties including copyright royalties
  • DT17510 · DT: Soviet Union: double taxation agreement, Article 11: Income from immovable property
  • DT17511 · DT: Soviet Union: double taxation agreement, Article 12: Capital gains
  • DT17512 · DT: Soviet Union: double taxation agreement, Article 13: Salaries and similar remuneration of individuals
  • DT17513 · DT: Soviet Union: double taxation agreement, Article 14 Income of artistes and athletes
  • DT17514 · DT: Soviet Union: double taxation agreement, Article 15 Income of teachers and researchers
  • DT17515 · DT: Soviet Union: double taxation agreement, Article 16: Income of students and trainees
  • DT17516 · DT: Soviet Union: double taxation agreement, Article 17 Income from Government service
  • DT17517 · DT: Soviet Union: double taxation agreement, Article 18: Pensions
  • DT17518 · DT: Soviet Union: double taxation agreement, Article 19: Other income
  • DT17519 · DT: Soviet Union: double taxation agreement, Article 20: Elimination of double taxation
  • DT17520 · DT: Soviet Union: double taxation agreement, Article 21: Non-discrimination
  • DT17521 · DT: Soviet Union: double taxation agreement, Article 22: Mutual agreement procedure for settling disputes
  • DT17522 · DT: Soviet Union: double taxation agreement, Article 23: Exchange of information
  • DT17523 · DT: Soviet Union: double taxation agreement, Article 24: Members of diplomatic missions and consular posts
  • DT17524 · DT: Soviet Union: double taxation agreement, Article 25: Existing Agreements
  • DT17525 · DT: Soviet Union: double taxation agreement, Article 26: Entry into Force of the Convention
  • DT17526 · DT: Soviet Union: double taxation agreement, Article 27: Termination of the Convention
  1. Double Taxation Relief Manual: Guidance by Country: Soviet Union: Contents
  2. DT: Soviet Union: double taxation agreement, Article 23: Exchange of information

DT17522 | DT: Soviet Union: double taxation agreement, Article 23: Exchange of information

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC Tax treaty pages.

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