International treaty

Montserrat: tax treaties

Tax treaties and related documents between the UK and Montserrat.

Document

1947 Montserrat-UK Double Taxation Arrangement as amended by the 2009 Arrangement - in force

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Details

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
Published 27 December 2013