Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Jamaica: International business companies

The agreement does not apply to certain companies which enjoy special privileges under Jamaican tax laws specified in Article 24. The companies in question are `international business companies’ and `international finance companies’. Any doubts concerning the application of the agreement to a Jamaican company should be referred to CT & VAT, International CT.