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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

DTUPDATE060331 | Double Taxation Relief Manual: recent changes

From HM Revenue & Customs · Double Taxation Relief Manual

Below are details of the amendments that were published on 31 March 2006 (see the update index for all updates).

SectionTitle and details of update
DT14000Netherlands: Amendment
DT14001Netherlands: Page has been deleted
DT14005Netherlands: Amendment
DT14006Netherlands: Page has been deleted
DT14008-DT14011Netherlands: Small amendments
DT14051-DT14052Netherlands: Small amendments
DT14054Netherlands: Small amendments
DT14065Netherlands: Title and small amendment
DT14066Netherlands: Title and small amendment
DT14071-DT14072Netherlands: Small amendment
DT14100-DT14101Netherlands Antilles: Small amendments
DT14102-DT14104Netherlands Antilles: Page has been deleted
DT14105Netherlands Antilles: New Page inserted
DT14150-DT14151New Caledonia: Title and small amendment
DT14152New Caledonia: New page inserted
DT14300-DT14301Nicaragua: Title and small amendment
DT14302Nicaragua: New page inserted
DT14350Niger: Title and small amendment
DT14352Niger: New page inserted
DT14800Oman: Small amendment
DT14801Oman: Title and small amendment
DT14802-DT14804Oman: Small amendment
DT14807Oman: Small amendment
DT14810Oman: New page inserted
DT14950-DT14951Pakistan: Small amendments
DT14952Pakistan: Title and small amendments
DT14953Pakistan: Page has been deleted
DT14954Pakistan: Title and small amendments
DT14955Pakistan: Small amendments
DT14956Pakistan: Amendments
DT14957Pakistan: Page has been deleted
DT14958-DT14959Pakistan: Small amendments
DT14960Pakistan: Title and amendments
DT14961Pakistan: Small amendments
DT14990Pakistan: New page inserted
DT15050-DT15051Panama: Title and small amendments
DT15052Panama: New page inserted
DT15200-DT15201Paraguay: Title and small amendments
DT15202Paraguay: New page inserted
DT15250-DT15251Peru: Title and amendments
DT15252Peru: New page inserted
DT15300-DT15304Philippines: Small amendments
DT15306Philippines: Small amendments
DT15340Philippines: New page inserted
DT15350Philippines: Title
DT15351-DT15353Philippines: Title
DT15354Philippines: Title and small amendments
DT15355-DT15358Philippines: Title
DT15359Philippines: Title and small amendment
DT15360-DT15364Philippines: Title
DT15366-DT15367Philippines: Title
DT15368Philippines: Title and small amendment
DT15369-DT15375Philippines: Title
DT15376Philippines: Title and small amendments
DT15377Philippines: Title
DT15601-DT15605Portugal: Small amendments
DT15606Portugal: Amendments
DT15640Portugal: New page inserted
DT15651-DT15652Portugal: Small amendments
DT15654Portugal: Small amendments
DT15657-DT15659Portugal: Small amendments
DT15665Portugal: Title
DT15671-DT15672Portugal: Small amendments
DT15677-DT15678Portugal: Small amendments
DT15702Puerto Rico: New page inserted
DT16002Renuion: New page inserted
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