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Contents

Official guidance
Double Taxation Relief Manual

DT2450PP · Double Taxation Relief Manual: Antigua and Barbuda

  • DT2451 · Admissible taxes
  • DT2452 · Treaty summary
  • DT2453 · Notes
  • DT2454 · Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Subject to tax
  • DT2455 · Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Source of income
  • DT2456 · Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Dividends
  • DT2457 · Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Agreement not to apply
  • DT2458 · Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Relief from Antiguan tax
  • DT2459 · Double Taxation Relief Manual: Guidance by country: Antigua & Barbuda: Underlying Tax
  • DT2465 · Antigua: double taxation agreement, Paragraph 1: Taxes covered
  • DT2467 · Antigua: double taxation agreement, Paragraph 3: Industrial or commercial profits
  • DT2468 · Antigua: double taxation agreement, Paragraph 4: Associated enterprises
  • DT2469 · Antigua: double taxation agreement, Paragraph 5: Shipping and air transport
  • DT2470 · Antigua: double taxation agreement, Paragraph 6: Dividends
  • DT2471 · Antigua: double taxation agreement, Paragraph 7: Royalties
  • DT2472 · Antigua: double taxation agreement, Paragraph 8: Governmental functions
  • DT2473 · Antigua: double taxation agreement, Paragraph 9 Income from personal (including professional) services
  • DT2474 · Antigua: double taxation agreement, Paragraph 10: Pensions and purchased annuities
  • DT2475 · Antigua: double taxation agreement, Paragraph 11: Professors and teachers
  • DT2476 · Antigua: double taxation agreement, Paragraph 12: Students and business apprentices
  • DT2477 · Antigua: double taxation agreement, Paragraph 13: Elimination of double taxation
  • DT2478 · Antigua: double taxation agreement, Paragraph 13A: Exclusion of certain companies
  • DT2479 · Antigua: double taxation agreement, Paragraph 14: Exchange of information
  • DT2480 · Antigua: double taxation agreement, Paragraph 15: Entry into force
  • DT2481 · Antigua: double taxation agreement, Paragraph 16: Termination
  1. Double Taxation Relief Manual: Antigua and Barbuda: contents
  2. Antigua: double taxation agreement, Paragraph 3: Industrial or commercial profits

DT2467 | Antigua: double taxation agreement, Paragraph 3: Industrial or commercial profits

From HM Revenue & Customs · Double Taxation Relief Manual

Page archived. Guidance updated as the Double Taxation Arrangement for Antigua and Barbuda is already published in the Tax Treaty pages.

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