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Contents

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: Article 4 associated enterprises

DT8403 | Double Taxation Relief Manual: Grenada: Article 4 associated enterprises

From HM Revenue & Customs · Double Taxation Relief Manual

Where-

Content shown with reduced fidelity

(a) an enterprise of one of the territories participates directly or indirectly in the management, control or capital of an enterprise of the other territory, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of one of the territories and an enterprise of the other territory, and (c) in either case conditions are made or imposed between the two enterprises in their commercial or financial relations, which differ from those which would be made between independent enterprises,

then any profits which would but for those conditions have accrued to one of the enterprises but by reason of those conditions have not so accrued may be included in the profits of that enterprise and taxed accordingly.

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