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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Jamaica: double taxation agreement, Article 27: Non-discrimination

  1. The nationals of one of the territories shall not be subjected in the other territory to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which the nationals of the other territory in the same circumstances are or may be subjected.

  2. The taxation on a permanent establishment which an enterprise of one of the territories has in the other territory shall not be less favourably levied in that other territory than the taxation levied on enterprises of that other territory carrying on the same activities.

  3. Enterprises of one of the territories, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other territory, shall not be subjected in the first-mentioned territory to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned territory are or may be subjected.

  4. In this Article the term `taxation` means taxes of every kind and description.

  5. Nothing contained in this Article shall be construed-

 

  1. as obliging either of the Contracting Governments to grant to individuals not resident in its territory those personal allowances and reliefs for tax purposes which are by law available only to persons who are so resident; or

  2. as preventing Jamaica from charging a higher rate of income tax under Section 28(3A) of the Income Tax Law 1954 of Jamaica on a life assurance company which is a resident of the United Kingdom than on a Jamaicanized life assurance company; or

  3. as being applicable to any tax of a discriminatory nature which a Contracting Government may impose in pursuance of its programme of economic development and which the Contracting Governments agree should be excluded from the provisions of this Article;

Provided that any such tax as is mentioned in sub-paragraph (b) or (c) of this paragraph shall not be levied less favourably on a resident of the United Kingdom than on a resident of any other territory which is not a member country of the Caribbean Free Trade Association.