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INTM153000 | Principles of double taxation relief and introduction to double taxation agreements: description of double taxation agreements: contents

From HM Revenue & Customs · International Manual

Contents34 entries

  1. INTM153010Description of double taxation agreements: Description of double taxation agreements: general
  2. INTM153020Description of double taxation agreements: Personal scope
  3. INTM153030Description of double taxation agreements: Taxes covered
  4. INTM153040Description of double taxation agreements: General definitions
  5. INTM153050Description of double taxation agreements: Residence
  6. INTM153060Description of double taxation agreements: Permanent establishment
  7. INTM153070Description of double taxation agreements: Income from immovable property
  8. INTM153080Description of double taxation agreements: Business profits
  9. INTM153090Description of double taxation agreements: Shipping/air transport
  10. INTM153100Description of double taxation agreements: Associated enterprises
  11. INTM153110Description of double taxation agreements: Dividends
  12. INTM153120Description of double taxation agreements: Interest
  13. INTM153130Description of double taxation agreements: Royalties
  14. INTM153140Description of double taxation agreements: Management and technical fees
  15. INTM153150Description of double taxation agreements: Capital gains
  16. INTM153160Description of double taxation agreements: Independent personal services
  17. INTM153170Description of double taxation agreements: Dependent personal services (employment)
  18. INTM153180Description of double taxation agreements: Directors’ fees
  19. INTM153190Description of double taxation agreements: Artistes/entertainers/athletes
  20. INTM153200Description of double taxation agreements: Pensions
  21. INTM153210Description of double taxation agreements: Government service
  22. INTM153220Description of double taxation agreements: Students
  23. INTM153230Description of double taxation agreements: Teachers
  24. INTM153240Description of double taxation agreements: Other income
  25. INTM153250Description of double taxation agreements: Elimination of double taxation
  26. INTM153260Description of double taxation agreements: Non-discrimination
  27. INTM153270Description of double taxation agreements: Mutual agreement procedure
  28. INTM153280Description of double taxation agreements: Exchange of information
  29. INTM153290Description of double taxation agreements: Diplomats
  30. INTM153300Description of double taxation agreements: Dates of entry into force
  31. INTM153310Description of double taxation agreements: Termination
  32. INTM153320Description of double taxation agreements: Other articles-relief limitation
  33. INTM153330Description of double taxation agreements: Excluded persons
  34. INTM153340Description of double taxation agreements: Partnerships