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Contents

Official guidance
Double Taxation Relief Manual

DT17900PP · Double Taxation Relief Manual: Swaziland

  • 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
  1. Double Taxation Relief Manual: Swaziland: contents
  2. DT: Swaziland: double taxation agreement, Article 5: Permanent Establishment

DT17954 | DT: Swaziland: double taxation agreement, Article 5: Permanent Establishment

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC tax treaty pages.

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