DT13850PP - 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