Tax treaties between the UK and Kiribati and related documents.
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The double taxation arrangement entered into force on 10 May 1950 and amended on 4 March 1968 and 25 July 1974.
The convention applies to Kiribati and Tuvalu, successor states of the Gilbert and Ellice Islands, with effect from 1 January 1949.
It’s effective in the UK from:
- 6 April 1948 for surtax
- 1 April 1949 for profits tax
- 6 April 1949 for Income Tax