Business tax – international treaty

Sierra Leone: tax treaties

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

Document

Detail

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