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Contents

Official guidance
Double Taxation Relief Manual
  • DT1690PP · Income arising in the United Kingdom to non-residents
  • DT2100 · Scope of this guidance
  • DT2140PP · Guidance by country
  • DT10315 · DT: Ivory Coast: double taxation agreement, Article 15: Dependent personal services
  • DT11070 · Kazakhstan: double taxation agreement, Article 1: Personal scope
  • DT11071 · DT:Kazakhstan: double taxation agreement, Article 2: Taxes covered
  • DT11082 · DT: Kazakhstan: double taxation agreement, Article 13: Capital gains
  • DT12290 · Luxembourg: Underlying Tax
  • DT14269 · DT: New Zealand: double taxation agreement, Article 20: Government service
  • DT15252 · Peru: Underlying Tax
  • DT15603 · Double Taxation Relief Manual: Guidance by country: Portugal: Notes
  • DT16053 · Romania: Dividends
  • DT16054 · Romania: Commission
  • DT16055 · Romania: Students and trainees
  • DT16056 · Romania: Professors, teachers and research workers
  • DT16057 · Romania: Relief from Romanian tax
  • DT18706 · DT: Thailand: double taxation agreement, Article 7: Income from immovable property
  • DT18850 · Transkei
  • DT18850PP · Double Taxation Relief Manual
  • DT19066 · DT: Tunisia: double taxation agreement, Article 17 Artistes and Atheletes
  • DT20724 · DT: Yugoslavia: double taxation agreement, Article 25: Exchange of information
  • DT2754 · Double Taxation Relief Manual: Guidance by country: Austria: Notes
  • DT3405 · Guidance by country: Belgium: interest
  • DT4050 · Brunei: Agreements in Force
  • DT4056 · Brunei: Dividends
  • DT4057 · DT: Brunei: Underlying Tax
  • DT4070 · DT: Brunei: double taxation agreement, Article 1: Taxes covered
  • DT4071 · DT: Brunei: double taxation agreement, Article 2: General definitions
  • DT4072 · DT: Brunei: double taxation agreement, Article 3: Industrial or commercial profits
  • DT4073 · DT: Brunei: double taxation agreement, Article 4: Associated enterprises
  • DT4074 · DT: Brunei: double taxation agreement, Article 5: Shipping and air transport
  • DT4076 · DT: Brunei: double taxation agreement, Article 7: Royalties
  • DT4077 · DT: Brunei: double taxation agreement, Article 8: Governmental functions
  • DT4078 · DT: Brunei: double taxation agreement, Article 9 Income from personal (including professional) services
  • DT4079 · DT: Brunei: double taxation agreement, Article 10: Pensions and purchased annuities
  • DT4080 · DT: Brunei: double taxation agreement, Article 11: Students and business apprentices
  • DT4081 · DT: Brunei: double taxation agreement, Article 12: Elimination of double taxation
  • DT4082 · DT: Brunei: double taxation agreement, Article 13: Exchange of information
  • DT4083 · DT: Brunei: double taxation agreement, Article 14: Entry into force
  • DT4084 · DT: Brunei: double taxation agreement, Article 15: Termination
  • DT4104 · Bulgaria: Tax spared
  • DT4616 · Double Taxation Relief Manual: Guidance by country: Canada: Offshore activities
  • DT4617 · Double Taxation Relief Manual: Guidance by country: Canada: Withdrawals from Canadian RRSPs/RRIFs
  • DT5407 · DT: Cyprus: double taxation agreement, Article 8: Business profits
  • DT5411 · DT: Cyprus: double taxation agreement, Article 12: Interest
  • DT7909 · Double Taxation Relief Manual: Guidance by country: Germany, Federal Republic of: Pensions
  • DT8720 · Double Taxation Relief Manual: Guinea-Bissau
  • DT9455 · Iceland: Royalties
  • DTUPDATE001 · Double Taxation Relief Manual: update index
  • DTUPDATE050816 · Double Taxation Relief Manual: recent changes
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  1. Double Taxation Relief Manual
  2. Double Taxation Relief Manual: recent changes

DTUPDATE051125 | Double Taxation Relief Manual: recent changes

From HM Revenue & Customs · Double Taxation Relief Manual

Below are details of the amendments that were published on 25 November 2005 (see the update index for all updates).

SectionTitle and details of the update
DT2515Argentina: Underlying Tax - new page has been added
DT2720Australia - Deleted part of paragraph that shouldn’t have been there - instructions that were left there by mistake
DT3001Bahamas - New page has been added
DT3115Bangadesh: Underlying Tax - new page has been added
DT3190Barbados: Underlying Tax - new page has been added
DT3440Belgium: Underlying Tax - new page has been added
DT3552Benin: Underlying Tax - new page has been added
DT3601Bermuda - New page
DT3860Botswana: Underlying Tax - new page has been added
DT3903Brazil: Underlying Tax - new page has been added
DT4202Burkina: Underlying Tax - new page has been added
DT4302Burundi: Underlying Tax - new page has been added
DT4552Cameroon: Underlying Tax - new page has been added
DT4625Canada: Underlying Tax - new page has been added
DT4752Central African Republic: Underlying Tax - new page has been added
DT4802Chad: Underlying Tax - new page has been added
DT4852Chile: Underlying Tax - new page has been added
DT4940China: Underlying Tax - new page has been added
DT5052Colombia: Underlying Tax - new page has been added
DT5102Congo: Underlying Tax - new page has been added
DT5202Costa Rica: Underlying Tax - new page has been added
DT5390Cyprus: Underlying Tax - new page has been added
DT6002Djibouti: Underlying Tax - new page has been added
DT6102Dominican Republic: Underlying Tax - new page has been added
DT6152Dubai: Underlying Tax - new page has been added
DT6402Ecuador: Underlying Tax - new page has been added
DT6490Egypt: Underlying Tax - new page has been added
DT6552El Salvador: Underlying Tax - new page has been added
DT6890Falkland Islands: Underlying Tax - new page has been added
DT7090Fiji: Underlying Tax - new page has been added
DT7602Gabon: Underlying Tax - new page has been added
DT7690Gambia: Underlying Tax - new page has been added
DT7990Germany: Underlying Tax - new page has been added
DT8390Grenada: Underlying Tax - new page has been added
DT8502Guam: Underlying Tax - new page has been added
DT8552Guatemala: Underlying Tax - new page has been added
DT8640Guernsey: Underlying Tax - new page has been added
DT8702Guinea: Underlying Tax - new page has been added
DT8790Guyana: Underlying Tax - new page has been added
DT9152Honduras: Underlying Tax - new page has been added
DT9205Hong Kong: Underlying Tax - new page has been added
DT9690Indonesia: Underlying Tax - new page has been added
DT9752Iran: Underlying Tax - new page has been added
DT9895Ireland: Underlying Tax - new page has been added
DT9990Isle of Man: Underlying Tax - new page has been added
DT10090Israel: Underlying Tax - new page has been added
DT10590Jamaica: Underlying Tax - new page has been added
DT10865Jordan - New page
DT11500Kyrgystan - some paras have been added; amendments to the name of IR department
DT12560Macedonia - Para added; amendments to the name of IR department
DT13250Moldova - Paras added; amendments the name of IR department
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