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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Namibia: Contents

  1. DT13850
    Namibia: Agreements
  2. DT13852
    Namibia: Credit
  3. DT13853
    Namibia: Statutory income basis
  4. DT13854
    Namibia: Source of income
  5. DT13855
    Namibia: Subject to tax
  6. DT13856
    Namibia: Dividends
  7. DT13857
    Namibia: Relief from Namibian tax
  8. DT13858
    Namibia: Underlying Tax
  9. DT13900
    Namibia: double taxation agreement, Article 1: Taxes covered
  10. DT13901
    Namibia: double taxation agreement, Article 2: General definitons
  11. DT13902
    Namibia: double taxation agreement, Article 3: Industrial or commercial profits
  12. DT13903
    Namibia: double taxation agreement, Article 4: Associated enterprises
  13. DT13904
    Namibia: double taxation agreement, Article 5: Shipping and air transport
  14. DT13905
    Namibia: double taxation agreement, Article 6: Dividends
  15. DT13906
    Namibia: double taxation agreement, Article 7: Undistributed profits tax
  16. DT13907
    Namibia: double taxation agreement, Article 8: Interest
  17. DT13908
    Namibia: double taxation agreement, Article 9: Royalties
  18. DT13909
    Namibia: double taxation agreement, Article 10: Income from immovable property
  19. DT13910
    Namibia: double taxation agreement, Article 11: Governmental functions
  20. DT13911
    Namibia: double taxation agreement, Article 12: Pensions
  21. DT13912
    Namibia: double taxation agreement, Article 13 Independent personal services
  22. DT13913
    Namibia: double taxation agreement, Article 14 Dependent personal services
  23. DT13914
    Namibia: double taxation agreement, Article 15 Artistes and Atheletes
  24. DT13915
    Namibia: double taxation agreement, Article 16: Professors and teachers
  25. DT13916
    Namibia: double taxation agreement, Article 17: Students and business apprentices
  26. DT13917
    Namibia: double taxation agreement, Article 18: Income not expressly mentioned
  27. DT13918
    Namibia: double taxation agreement, Article 19: Personal allowances
  28. DT13919
    Namibia: double taxation agreement, Article 20: Elimination of double taxation
  29. DT13920
    Namibia: double taxation agreement, Article 21: Exchange of information
  30. DT13921
    Namibia: double taxation agreement, Article 22: Communication
  31. DT13922
    Namibia: double taxation agreement, Article 23: Non- discrimination
  32. DT13923
    Namibia: double taxation agreement, Article 24: Territorial extension
  33. DT13924
    Namibia: double taxation agreement, Article 25: Entry into force
  34. DT13925
    Namibia: double taxation agreement, Article 26: Termination