Kiribati: tax treaties
Tax treaties between the UK and Kiribati and related documents.
PDF, 47.7KB, 22 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
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