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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Macedonia: Royalties

Royalties arising in Macedonia and paid to a resident of the United Kingdom who is the beneficial owner of the royalties are exempt from tax in Macedonia unless the royalty is effectively connected (see INTM153110) with a permanent establishment which the United Kingdom resident recipient has in Macedonia. In which case, the provisions of the Business Profits Article (Article 7) will apply.