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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

Admissible and inadmissible taxes

List of countries (in alphabetical order)

Montserrat

  1. DT13400
    Montserrat: Main agreement
  2. DT13402
    Montserrat: Tax admissible for credit
  3. DT13403
    Montserrat: Resident
  4. DT13404
    Montserrat: Source of income
  5. DT13405
    Montserrat: Subject to tax
  6. DT13406
    Montserrat: Dividends
  7. DT13407
    Montserrat: Relief from Montserrat tax
  8. DT13450
    DT: Montserrat: double taxation agreement, Article 1: Taxes covered
  9. DT13451
    DT: Montserrat: double taxation agreement, Article 2: General definitions
  10. DT13452
    DT: Montserrat: double taxation agreement, Article 3: Industrial or commercial profits
  11. DT13453
    DT: Montserrat: double taxation agreement, Article 4: Associated enterprises
  12. DT13454
    DT: Montserrat: double taxation agreement, Article 5: Shipping and air transport
  13. DT13455
    DT: Montserrat: double taxation agreement, Article 6: Dividends
  14. DT13456
    DT: Montserrat: double taxation agreement, Article 7: Royalties
  15. DT13457
    DT: Montserrat: double taxation agreement, Article 8: Governmental functions
  16. DT13458
    DT: Montserrat: double taxation agreement, Article 9 Income from personal (including professional) services
  17. DT13459
    DT: Montserrat: double taxation agreement, Article 10: Pensions and purchased annuities
  18. DT13460
    DT: Montserrat: double taxation agreement, Article 11: Professors and teachers
  19. DT13461
    DT: Montserrat: double taxation agreement, Article 12: Students and business apprentices
  20. DT13462
    DT: Montserrat: double taxation agreement, Article 13: Elimination of double taxation
  21. DT13463
    DT: Montserrat: double taxation agreement, Article 14: Exchange of information
  22. DT13464
    DT: Montserrat: double taxation agreement, Article 15: Entry into force
  23. DT13465
    DT: Montserrat: double taxation agreement, Article 16: Termination