International treaty

Sierra Leone: tax treaties

Tax treaties and related documents between the UK and Sierra Leone.

Documents

1947 Sierra Leone-UK Double Taxation Agreement as amended by the 1968 protocol - in force

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Details

The double taxation agreement entered into force on 16 February 1948 and was amended by signed agreement on 18 March 1968.

It’s effective in Sierra Leone from 1 January 1946 and in the UK from:

  • 6 April 1945 for surtax
  • 6 April 1946 for Income Tax
  • 6 April 1947 for profits tax
Published 30 December 2013