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Contents

Official guidance

Double Taxation Relief Manual

DT20650PP · Double Taxation Relief Manual: Yugoslavia

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DT20651 · Agreement
DT20652 · Yugoslavia: admissible taxes
DT20653 · Yugoslavia: Source of income
DT20654 · Yugoslavia: Dividends
DT20655 · Yugoslavia: Students
DT20656 · Yugoslavia: Tax spared
DT20690 · Yugoslavia: Underlying Tax
DT20700 · DT: Yugoslavia: double taxation agreement, Article 1: Personal scope
DT20701 · DT: Yugoslavia: double taxation agreement, Article 2: Taxes covered
DT20702 · DT: Yugoslavia: double taxation agreement, Article 3: General definitions
DT20703 · DT: Yugoslavia: double taxation agreement, Article 4: Fiscal domicile
DT20704 · DT: Yugoslavia: double taxation agreement, Article 5: Permanent Establishment
DT20705 · DT: Yugoslavia: double taxation agreement, Article 6: Income from immovable property
DT20706 · DT: Yugoslavia: double taxation agreement, Article 7: Business profits
DT20707 · DT: Yugoslavia: double taxation agreement, Article 8: Shipping and air transport
DT20708 · DT: Yugoslavia: double taxation agreement, Article 9: Associated enterprises
DT20709 · DT: Yugoslavia: double taxation agreement, Article 10: Dividends
DT20710 · DT: Yugoslavia: double taxation agreement, Article 11: Interest
DT20711 · DT: Yugoslavia: double taxation agreement, Article 12: Royalties
DT20712 · DT: Yugoslavia: double taxation agreement, Article 13: Capital gains
DT20713 · DT: Yugoslavia: double taxation agreement, Article 14 Independent personal services
DT20714 · DT: Yugoslavia: double taxation agreement, Article 15 Dependent personal services
DT20715 · DT: Yugoslavia: double taxation agreement, Article 16: Fees derived from work on joint business boards (directors' fees)
DT20716 · DT: Yugoslavia: double taxation agreement, Article 17 Public entertainers
DT20717 · DT: Yugoslavia: double taxation agreement, Article 18: Pensions
DT20718 · DT: Yugoslavia: double taxation agreement, Article 19: Students
DT20719 · DT: Yugoslavia: double taxation agreement, Article 20: Teachers, etc.
DT20720 · DT: Yugoslavia: double taxation agreement, Article 21: Income not expressly mentioned
DT20721 · DT: Yugoslavia: double taxation agreement, Article 22: Elimination of double taxation
DT20722 · DT: Yugoslavia: double taxation agreement, Article 23: Non-discrimination
DT20723 · DT: Yugoslavia: double taxation agreement, Article 24: Mutual agreement procedure
DT20725 · DT: Yugoslavia: double taxation agreement, Article 26: Diplomatic and consular officials
DT20726 · DT: Yugoslavia: double taxation agreement, Article 27: Entry into force
DT20727 · DT: Yugoslavia: double taxation agreement, Article 28: Termination

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

DT20690 | Yugoslavia: Underlying Tax

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Text available on HMRC Tax treaty pages.