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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Kazakhstan

  1. DT11050
    Kazakhstan: Agreement
  2. DT11052
    Kazakhstan: Previous agreement
  3. DT11053
    Kazakhstan: Admissible and inadmissible taxes
  4. DT11054
    Kazakhstan: Source of income
  5. DT11055
    Kazakhstan: Dividends
  6. DT11056
    Kazakhstan: Interest
  7. DT11057
    Kazakhstan: Royalties
  8. DT11058
    Kazakhstan: Independent Personal Services
  9. DT11060
    Kazakhstan: Pensions and annuities
  10. DT11061
    Kazakhstan: Students
  11. DT11062
    Kazakhstan: Non-discrimination
  12. DT11063
    Kazakhstan: Relief from Kazakhstan tax
  13. DT11070
    Kazakhstan: double taxation agreement, Article 1: Personal scope
  14. DT11071
    DT:Kazahkstan: double taxation agreement, Article 2: Taxes covered
  15. DT11072
    DT:Kazahstan: double taxation agreement, Article 3: General definitions
  16. DT11073
    DT:Kazahkstan: double taxation agreement, Article 4: Residence
  17. DT11074
    DT:Kazakhstan: double taxation agreement, Article 5: Permanent establishment
  18. DT11075
    DT:Kazakhstan: double taxation agreement, Article 6: Income from immovable property
  19. DT11076
    DT:Kazakhstan: double taxation agreement, Article 7: Business profits
  20. DT11077
    DT:Kazakhstan: double taxation agreement, Article 8: Shipping and air transport
  21. DT11078
    DT:Kazakhstan: double taxation agreement, Article 9: Associated enterprises
  22. DT11079
    DT:Kazakhstan: double taxation agreement: Article 10: Dividends
  23. DT11080
    DT:Kazahkstan: double taxation agreement: Article 11: Interest
  24. DT11081
    DT:Kazakhstan: double taxation agreement: Article 12: Royalties
  25. DT11082
    DT:Kazakhstan: double taxation agreement, Article 13: Capital gains
  26. DT11083
    DT:Kazahkstan: double taxation agreement, Article 14: Independent personal services
  27. DT11084
    DT:Kazakhstan: double taxation agreement, Article 15: Dependent personal services
  28. DT11085
    DT:Kazakhstan: double taxation agreement, Article 16: Directors' fees
  29. DT11086
    DT:Kazakhstan: double taxation agreement, Article 17: Artistes and sportsmen
  30. DT11087
    DT:Kazakhstan: double taxation agreement, Article 18: Pensions
  31. DT11088
    DT:Kazakhstan: double taxation agreement, Article 19: Government service
  32. DT11089
    DT:Kazakhstan: double taxation agreement, Article 20: Students
  33. DT11090
    DT:Kazakhstan: double taxation agreement, Article 21: Other income
  34. DT11091
    DT:Kazakhstan: double taxation agreement, Article 22: Elimination of double taxation
  35. DT11092
    DT:Kazakhstan: double taxation agreement, Article 23: Limitation of relief
  36. DT11093
    DT:Kazakhstan: double taxation agreement, Article 24: Partnerships
  37. DT11094
    DT:Kazakhstan: double taxation agreement, Article 25: Non-discrimination
  38. DT11095
    DT:Kazakhstan: double taxation agreement, Article 26: Mutual agreement procedure
  39. DT11096
    DT:Kazakhstan: double taxation agreement, Article 27: Exchange of information
  40. DT11097
    DT:Kazakhstan: double taxation agreement, Article 28: Members and employees of diplomatic or consular establishments or permanent missions
  41. DT11098
    DT:Kazakhstan: double taxation agreement, Article 29: Entry into force
  42. DT11099
    DT:Kazakhstan: double taxation agreement, Article 30: Termination
  43. DT11100
    DT:Kazakhstan: double taxation agreement, SI 1994 No 3211: Exchange of Notes