Tax treaties between the UK and Montserrat and related documents.
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The double taxation agreement entered into force on 28 January 1948 and was amended by arrangements on:
- 8 April 1968
- 7 December 2009
The agreement is effective in Montserrat from 1 January 1946 and in the UK from:
- 6 April 1945 for surtax
- 6 April 1946 for Income Tax
- 1 January 1947 for profits tax
Tax Information Exchange Agreements
Reciprocal Agreement with Montserrat relating to the European Union (EU) Directive on taxation savings income in the form of interest payments.