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HMRC internal manual

Double Taxation Relief Manual

Jordan: Interest

Interest arising in Jordan and paid to a resident of the United Kingdom who is the beneficial owner of the interest is taxable in Jordan at a rate not exceeding 10 per cent (Article 11(2)), except where the interest is effectively connected with a permanent establishment or fixed base which the United Kingdom resident recipient has in Jordan (see INTM153110). In the latter circumstances the provisions of the Business Profits Article (Article 7) or the Independent Personal Services Article (Article 14) will apply.

Exemption from source country tax is provided for interest derived by the Government of the other country, its Central Bank or other Government financial institutions.