Tax treaties between the UK and Iceland and related documents.
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The double taxation convention entered into force on 10 November 2014.
The convention is effective in Iceland from 1 January 2015 for:
- taxes withheld at source
- other taxes on Income
It’s effective in the UK from:
- 1 January 2015 for taxes withheld at source
- 1 April 2015 for Corporation Tax
- 6 April 2015 for Income Tax and Capital Gains Tax