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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
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Namibia: double taxation agreement, Article 23: Non-discrimination

(1) The nationals of one of the Contracting Parties shall not be subjected in the territory of the other Contracting Party to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which the nationals of the latter Party in the same circumstances are or may be subjected.

(2) In this Article the term `nationals` means-

  1. in relation to South West Africa:

all South West African citizens and all legal persons, partnerships and associations deriving their status as such from the law in force in South West Africa;

  1. in relation to the United Kingdom, all British subjects and British protected persons
(i) residing in the United Kingdom or any territory to which the present Convention is extended under Article 24, or   


(ii) deriving their status as such from connection with the United Kingdom or any territory to which this Convention is extended under Article 24, and all legal persons, partnerships and associations deriving their status as such from the law in force in the United Kingdom or in any territory to which the Convention is extended under Article 24.  

(3) The taxation on a permanent establishment which an enterprise of one of the territories has in the other territory shall not be less favourably levied in that other territory than the taxation levied on enterprises of that other territory carrying on the same activities.

This provision shall not be construed as obliging one of the Contracting Parties to grant to residents of the other Contracting Party any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

(4) Enterprises of one of the territories, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other territory, shall not be subjected in the first-mentioned territory to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of that first-mentioned territory are or may be subjected.

(5) In this Article the term `taxation` means the taxes which are the subject of this Convention.