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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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  1. Contents
  2. DT2140PP
  3. DT10550PP
  4. DT10620

DT: Jamaica: double taxation agreement, Article 21: Income not expressly mentioned

Any income not dealt with in the foregoing Articles derived by a resident of one of the territories who is subject to tax there in respect thereof shall be subjected to tax only in that territory.

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