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Official guidance

Double Taxation Relief Manual

DT17900PP · Double Taxation Relief Manual: Swaziland

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DT17901 · Swaziland: admissible taxes
DT17902 · Source of income
DT17903 · Dividends
DT17904 · Teachers
DT17905 · Relief from tax
DT17940 · Swaziland: Underlying Tax
DT17950 · DT: Swaziland: double taxation agreement, Article 1: Persons covered
DT17951 · DT: Swaziland: double taxation agreement, Article 2: Taxes covered
DT17952 · DT: Swaziland: double taxation agreement, Article 3: General definitions
DT17953 · DT: Swaziland: double taxation agreement, Article 4: Fiscal domicile
DT17954 · DT: Swaziland: double taxation agreement, Article 5: Permanent Establishment
DT17955 · DT: Swaziland: double taxation agreement, Article 6: Limitation of Relief
DT17956 · DT: Swaziland: double taxation agreement, Article 7: Income from immovable property
DT17957 · DT: Swaziland: double taxation agreement, Article 8: Business profits
DT17958 · DT: Swaziland: double taxation agreement, Article 9: Shipping and air transport
DT17959 · DT: Swaziland: double taxation agreement, Article 10: Associated enterprises
DT17960 · DT: Swaziland: double taxation agreement, Article 11: Dividends
DT17961 · DT: Swaziland: double taxation agreement, Article 12: Royalties
DT17962 · DT: Swaziland: double taxation agreement, Article 13 Independent personal services
DT17963 · DT: Swaziland: double taxation agreement, Article 14: Employments
DT17964 · DT: Swaziland: double taxation agreement, Article 15 Artistes and Atheletes
DT17965 · DT: Swaziland: double taxation agreement, Article 16: Pensions
DT17966 · DT: Swaziland: double taxation agreement, Article 17: Governmental functions
DT17967 · DT: Swaziland: double taxation agreement, Article 18: Students
DT17968 · DT: Swaziland: double taxation agreement, Article 19: Teachers
DT17969 · DT: Swaziland: double taxation agreement, Article 20: Income not expressly mentioned
DT17970 · DT: Swaziland: double taxation agreement, Article 21: Elimination of double taxation
DT17971 · DT: Swaziland: double taxation agreement, Article 22: Personal allowances
DT17972 · DT: Swaziland: double taxation agreement, Article 23: Non-discrimination
DT17973 · DT: Swaziland: double taxation agreement, Article 24: Mutual agreement procedure
DT17974 · DT: Swaziland: double taxation agreement, Article 25: Exchange of information
DT17975 · DT: Swaziland: double taxation agreement, Article 26: Territorial extension
DT17976 · DT: Swaziland: double taxation agreement, Article 27: Entry into force
DT17977 · DT: Swaziland: double taxation agreement, Article 28: Termination

Double Taxation Relief Manual: Swaziland: contents
Swaziland: Underlying Tax

DT17940 | Swaziland: Underlying Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC tax treaty pages.