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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Romania

  1. DT16050
    Romania: Agreement
  2. DT16051
    Romania: Taxes admissible under the
  3. DT16052
    Romania: Source of income
  4. DT16053
    Romania: Dividends
  5. DT16054
    Romania: Commission
  6. DT16055
    Romania: Students and trainees
  7. DT16056
    Romania: Professors, teachers
  8. DT16057
    Romania: Relief from Romanian tax
  9. DT16058
    Romania: Underlying Tax
  10. DT16100
    DT: Romania: double taxation agreement, Article 1: Personal scope
  11. DT16101
    DT: Romania: double taxation agreement, Article 2: Taxes covered
  12. DT16102
    DT: Romania: double taxation agreement, Article 3: General definitions
  13. DT16103
    DT: Romania: double taxation agreement, Article 4: Fiscal domicile
  14. DT16104
    DT: Romania: double taxation agreement, Article 5: Permanent Establishment
  15. DT16105
    DT: Romania: double taxation agreement, Article 6: Income from immovable property
  16. DT16106
    DT: Romania: double taxation agreement, Article 7: Business profits
  17. DT16107
    DT: Romania: double taxation agreement, Article 8: International transport
  18. DT16108
    DT: Romania: double taxation agreement, Article 9: Associated enterprises
  19. DT16109
    DT: Romania: double taxation agreement, Article 10: Dividends
  20. DT16110
    DT: Romania: double taxation agreement, Article 11: Interest
  21. DT16111
    DT: Romania: double taxation agreement, Article 12: Royalties
  22. DT16112
    DT: Romania: double taxation agreement, Article 13: Commission
  23. DT16113
    DT: Romania: double taxation agreement, Article 14: Capital gains
  24. DT16114
    DT: Romania: double taxation agreement, Article 15: Independent personal services
  25. DT16115
    DT: Romania: double taxation agreement, Article 16: Dependent personal services
  26. DT16116
    DT: Romania: double taxation agreement, Article 17: Director's fees
  27. DT16117
    DT: Romania: double taxation agreement, Article 18: Artistes and Atheletes
  28. DT16118
    DT: Romania: double taxation agreement, Article 19: Pensions
  29. DT16119
    DT: Romania: double taxation agreement, Article 20: Government functions
  30. DT16120
    DT: Romania: double taxation agreement, Article 21: Students and trainees
  31. DT16121
    DT: Romania: double taxation agreement, Article 22: Professors, teachers and research workers
  32. DT16122
    DT: Romania: double taxation agreement, Article 23: Income not expressly mentioned
  33. DT16123
    DT: Romania: double taxation agreement, Article 24: Elimination of double taxation
  34. DT16124
    DT: Romania: double taxation agreement, Article 25: Non- discrimination
  35. DT16125
    DT: Romania: double taxation agreement, Article 26: Mutual agreement procedure
  36. DT16126
    DT: Romania: double taxation agreement, Article 27: Exchange of information
  37. DT16127
    DT: Romania: double taxation agreement, Article 28: Diplomatic and consular officials
  38. DT16128
    DT: Romania: double taxation agreement, Article 29: Entry into force
  39. DT16129
    DT: Romania: double taxation agreement, Article 30: Termination