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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)

Kiribati

  1. DT11250
    Kiribati: General
  2. DT11251
    Kiribati: Main agreement
  3. DT11253
    Kiribati: Tax admissible under agreement
  4. DT11254
    Kiribati: Resident
  5. DT11255
    Kiribati: Source of income
  6. DT11256
    Kiribati: Subject to tax
  7. DT11257
    Kiribati: Dividends
  8. DT11258
    Kiribati: Tax spared
  9. DT11259
    Kiribati: Relief from Kiribati tax
  10. DT11300
    DT: Kiribati and Tuvalu: double taxation agreement, Article 1: Taxes covered
  11. DT11301
    DT: Kiribati and Tuvalu: double taxation agreement, Article 2: General definitions
  12. DT11302
    DT: Kiribati and Tuvalu: double taxation agreement, Article 3: Industrial or commercial profits
  13. DT11303
    DT: Kiribati and Tuvalu: double taxation agreement, Article 4: Associated enterprises
  14. DT11304
    DT: Kiribati and Tuvalu: double taxation agreement, Article 5: Shipping and air transport
  15. DT11305
    DT: Kiribati and Tuvalu: double taxation agreement, Article 6: Dividends
  16. DT11306
    DT: Kiribati and Tuvalu: double taxation agreement, Article 7: Royalties
  17. DT11307
    DT: Kiribati and Tuvalu: double taxation agreement, Article 8: Governmental functions
  18. DT11308
    DT: Kiribati and Tuvalu: double taxation agreement, Article 9 Income from personal (including professional) services
  19. DT11309
    DT: Kiribati and Tuvalu: double taxation agreement, Article 10: Pensions and annuities
  20. DT11310
    DT: Kiribati and Tuvalu: double taxation agreement, Article 11: Professors and teachers
  21. DT11311
    DT: Kiribati and Tuvalu: double taxation agreement, Article 12: Students and business apprentices
  22. DT11312
    DT: Kiribati and Tuvalu: double taxation agreement, Article 13: Tax credits
  23. DT11313
    DT: Kiribati and Tuvalu: double taxation agreement, Article 14: Exchange of information
  24. DT11314
    DT: Kiribati and Tuvalu: double taxation agreement, Article 15: Entry into force
  25. DT11315
    DT: Kiribati and Tuvalu: double taxation agreement, Article 16: Termination