DT15100 - Papua New Guinea: Agreement
The comprehensive agreement (SI 1991/2882) entered into force on 20 December 1991 and has effect
- In the United Kingdom for
i) Income Tax from 1992-93,
ii) Corporation Tax from 1 April 1992.
- In Papua New Guinea for
i) Withholding tax on income that is derived by a non-resident from 1 January 1992,
ii) Other Papua New Guinea tax from 1 January 1992.
If using the HMRC Intranet, the agreement can be viewed through the “New treaties/protocols in force” link on the sidebar. On the HMRC web-site, searching for “Treaties in force Papua New Guinea” will provide a link to the agreement.
The text of the Tax Treaty can be found via https://www.gov.uk/government/publications/papua-new-guinea-tax-treaties