International treaty

Sierra Leone: tax treaties

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

• From: HM Revenue & Customs
• Published: 30 December 2013

Documents

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

PDF, 45 KB, 21 pages

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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 is 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