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DT8400 | Double Taxation Relief Manual: Grenada: Article 1 taxes covered

From HM Revenue & Customs · Double Taxation Relief Manual

(1) The taxes which are the subject of this Arrangement are -

  1. In the United Kingdom:

The income tax (including surtax) and the profits tax (hereinafter referred to as`United Kingdom tax`).

  1. In Grenada:

The income tax (including surtax) (hereinafter referred to as `Grenada tax`).

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Grenada after this Arrangement has come into force.