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DT8600PP | Double Taxation Relief Manual: Guernsey: contents

From HM Revenue & Customs · Double Taxation Relief Manual

Contents24 entries

  1. DT8601Double Taxation Relief Manual: Guernsey: admissible taxes
  2. DT8602Double Taxation Relief Manual: Guernsey: treaty summary
  3. DT8603Double Taxation Relief Manual: Guidance by country: Guernsey: Statutory income/root income basis
  4. DT8604Double Taxation Relief Manual: Guidance by country: Guernsey: Resident
  5. DT8605Double Taxation Relief Manual: Guidance by country: Guernsey: Source of income
  6. DT8606Double Taxation Relief Manual: Guidance by country: Guernsey: Dividends
  7. DT8607Double Taxation Relief Manual: Guidance by country: Guernsey: Relief from Guernsey tax
  8. DT8608Double Taxation Relief Manual: Guidance by country: Guernsey: Exchange of information
  9. DT8609Double Taxation Relief Manual: Guidance by country: Guernsey: Pensions
  10. DT8640Guernsey: Underlying Tax
  11. DT8650Guernsey: double taxation agreement, Article 1: Taxes covered
  12. DT8651Guernsey: double taxation agreement, Article 2: General definitions
  13. DT8652Guernsey: double taxation agreement, Article 3: Industrial or commercial profits
  14. DT8653Guernsey: double taxation agreement, Article 4: Associated enterprises
  15. DT8654Guernsey: double taxation agreement, Article 5: Shipping and air transport
  16. DT8654AGuernsey: double taxation agreement, Article 5A: Pensions
  17. DT8655Guernsey: double taxation agreement, Article 6: Governmental functions
  18. DT8656Guernsey: double taxation agreement, Article 7: Income from personal (including professional) services
  19. DT8657Guernsey: double taxation agreement, Article 8: Students and business apprentices
  20. DT8658Guernsey: double taxation agreement, Article 9: Elimination of double taxation: Article 9A as inserted by the further agreement SI94 No 3209 (see DT8600)
  21. DT8658AGuernsey: double taxation agreement, Article 9B: Mutual Agreement Procedure
  22. DT8659Guernsey: double taxation agreement, Article 10: Exchange of information
  23. DT8660Guernsey: double taxation agreement, Article 11: Entry into force
  24. DT8661Guernsey: double taxation agreement, Article 12: Termination