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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

DT10550+ Jamaica

  1. DT10550
    Jamaica: Agreement
  2. DT10551
    Jamaica: Credit
  3. DT10552
    Jamaica: Source of income
  4. DT10553
    Jamaica: Dividends
  5. DT10554
    Jamaica: Interest
  6. DT10555
    Jamaica: Management fees
  7. DT10556
    Jamaica: Professors: teachers: research workers
  8. DT10557
    Jamaica: Visiting students
  9. DT10558
    Jamaica: Tax spared
  10. DT10559
    Jamaica: International business companies
  11. DT10560
    Jamaica: Relief from Jamaican tax
  12. DT10590
    DT: Jamaica: Underlying Tax
  13. DT10600
    DT: Jamaica: double taxation agreement, Article 1: Taxes covered
  14. DT10601
    DT: Jamaica: double taxation agreement, Article 2: General definitions
  15. DT10602
    DT: Jamaica: double taxation agreement, Article 3: Residence
  16. DT10603
    DT: Jamaica: double taxation agreement, Article 4: Permanent Establishment
  17. DT10604
    DT: Jamaica: double taxation agreement, Article 5: Business profits
  18. DT10605
    DT: Jamaica: double taxation agreement, Article 6: Associated enterprises
  19. DT10606
    DT: Jamaica: double taxation agreement, Article 7: Shipping and air transport
  20. DT10607
    DT: Jamaica: double taxation agreement, Article 8: Dividends
  21. DT10608
    DT: Jamaica: double taxation agreement, Article 9: Interest
  22. DT10609
    DT: Jamaica: double taxation agreement, Article 10: Royalties
  23. DT10610
    DT: Jamaica: double taxation agreement, Article 11: Management fees
  24. DT10611
    DT: Jamaica: double taxation agreement, Article 12: Immovable property
  25. DT10612
    DT: Jamaica: double taxation agreement, Article 13: Governmental functions
  26. DT10613
    DT: Jamaica: double taxation agreement, Article 14: Pensions
  27. DT10614
    DT: Jamaica: double taxation agreement, Article 15 Employments
  28. DT10615
    DT: Jamaica: double taxation agreement, Article 16 Artistes and Athletes
  29. DT10616
    DT: Jamaica: double taxation agreement, Article 17: Professors teachers and research workers
  30. DT10617
    DT: Jamaica: double taxation agreement, Article 18: Students
  31. DT10618
    DT: Jamaica: double taxation agreement, Article 19 Independent personal services
  32. DT10619
    DT: Jamaica: double taxation agreement, Article 20: Capital gains
  33. DT10620
    DT: Jamaica: double taxation agreement, Article 21: Income not expressly mentioned
  34. DT10621
    DT: Jamaica: double taxation agreement, Article 22: Recognised stock exchanges
  35. DT10622
    DT: Jamaica: double taxation agreement, Article 23: Elimination of double taxation
  36. DT10623
    DT: Jamaica: double taxation agreement, Article 24: Excluded companies
  37. DT10624
    DT: Jamaica: double taxation agreement, Article 25: Exchange of information
  38. DT10625
    DT: Jamaica: double taxation agreement, Article 26: Consultation
  39. DT10626
    DT: Jamaica: double taxation agreement, Article 27: Non- discrimination
  40. DT10627
    DT: Jamaica: double taxation agreement, Article 28: Territorial extension
  41. DT10628
    DT: Jamaica: double taxation agreement, Article 29: Entry into force
  42. DT10629
    DT: Jamaica: double taxation agreement, Article 30: Termination