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Contents

Official guidance
Double Taxation Relief Manual

DT19300PP · Double Taxation Relief Manual: Tuvalu

  • DT19303 · Admissible taxes
  • DT19304 · Resident
  • DT19305 · Source of income
  • DT19306 · Subject to tax
  • DT19307 · Dividends
  • DT19308 · Tax spared
  • DT19309 · Relief from Tuvalu tax
  • DT19350 · DT: Tuvalu and Kiribati: double taxation agreement, Article 1: Taxes covered
  • DT19351 · DT: Tuvalu and Kiribati: double taxation agreement, Article 2: General definitions
  • DT19352 · DT: Tuvalu and Kiribati: double taxation agreement, Article 3: Industrial or commercial profits
  • DT19353 · DT: Tuvalu and Kiribati: double taxation agreement, Article 4: Associated enterprises
  • DT19354 · DT: Tuvalu and Kiribati: double taxation agreement, Article 5: Shipping and air transport
  • DT19355 · DT: Tuvalu and Kiribati: double taxation agreement, Article 6: Dividends
  • DT19356 · DT: Tuvalu and Kiribati: double taxation agreement, Article 7: Royalties
  • DT19357 · DT: Tuvalu and Kiribati: double taxation agreement, Article 8: Governmental functions
  • DT19358 · DT: Tuvalu and Kiribati: double taxation agreement, Article 9 Income from personal (including professional) services
  • DT19359 · DT: Tuvalu and Kiribati: double taxation agreement, Article 10: Pensions and annuities
  • DT19360 · DT: Tuvalu and Kiribati: double taxation agreement, Article 11: Professors and teachers
  • DT19361 · DT: Tuvalu and Kiribati: double taxation agreement, Article 12: Students and business apprentices
  • DT19362 · DT: Tuvalu and Kiribati: double taxation agreement, Article 13: Tax credits
  • DT19363 · DT: Tuvalu and Kiribati: double taxation agreement, Article 14: Exchange of information
  • DT19364 · DT: Tuvalu and Kiribati: double taxation agreement, Article 15: Entry into force
  • DT19365 · DT: Tuvalu and Kiribati: double taxation agreement, Article 16: Termination
  1. Double Taxation Relief Manual: Tuvalu: contents
  2. Double Taxation Relief Manual: Tuvalu: source of income

DT19305 | Double Taxation Relief Manual: Tuvalu: source of income

From HM Revenue & Customs · Double Taxation Relief Manual

For the purposes of the Elimination of double taxation Article, profits or remuneration for personal (including professional) services performed in Tuvalu are deemed to be income from sources in Tuvalu.

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