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HMRC internal manual

Double Taxation Relief Manual

Namibia: double taxation agreement, Article 1: Taxes covered

(1) The taxes which are the subject of the present Convention are:

  1. In South West Africa:

the normal tax,

the super tax, the non-resident shareholders’ tax, the undistributed profits tax and the diamond profits tax;

(hereinafter referred to as `South West African tax`).

  1. In the United Kingdom of Great Britain and Northern Ireland:

    the income tax (including surtax); and

    the profits tax

(hereinafter referred to as `United Kingdom tax`).

(2) This Convention shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes.