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Official guidance
Double Taxation Relief Manual

DT8350PP · Double Taxation Relief Manual: Grenada

  • DT8350 · Agreements in force
  • DT8352 · Admissible taxes
  • DT8353 · Residence
  • DT8354 · Source
  • DT8355 · Subject to tax
  • DT8356 · Double Taxation Relief Manual : Grenada: dividends
  • DT8357 · Relief from Grenada tax
  • DT8390 · Underlying tax
  • DT8400 · Article 1 taxes covered
  • DT8401 · Article 2 general definitions
  • DT8402 · Double Taxation Relief Manual : Grenada: Article 3 industrial or commercial profits
  • DT8403 · Article 4 associated enterprises
  • DT8404 · Article 5 shipping and air transport
  • DT8405 · Article 6 dividends
  • DT8406 · Double Taxation Relief Manual : Grenada: Article 7 royalties
  • DT8407 · Article 8 governmental functions
  • DT8408 · Article 9 employments
  • DT8409 · Double Taxation Relief Manual : Grenada: Article 10 pensions and purchased annuities
  • DT8410 · Double Taxation Relief Manual : Grenada: Article 11 professors and teachers
  • DT8411 · Double Taxation Relief Manual : Grenada: Article 12 students and business apprentices
  • DT8412 · Article 13 elimination of double taxation
  • DT8413 · Double Taxation Relief Manual : Grenada: Article 14 exchange of information
  • DT8414 · Double Taxation Relief Manual : Grenada: Article 15 entry into force
  • DT8415 · Double Taxation Relief Manual : Grenada: Article 16 termination
  1. Double Taxation Relief Manual: Grenada: contents
  2. Double Taxation Relief Manual: Grenada: agreements in force

DT8350 | Double Taxation Relief Manual: Grenada: agreements in force

From HM Revenue & Customs · Double Taxation Relief Manual

a) In the United Kingdom for

i) Income Tax from 1949-50,
ii) Corporation tax from 1 April 1964.

b) In Grenada from the year of assessment beginning 1 January 1949.

A further arrangement (SI 1968/1867), amending certain provisions of the 1949 arrangement, entered into force on 14 December 1968.

The text of the Tax Treaty can be found via Grenada tax treaties

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