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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Contents

Admissible and inadmissible taxes

List of countries (in alphabetical order)

St Christopher (St Kitts)-Nevis

  1. DT16350
    St Christopher (St Kitts) and Nevis
  2. DT16351
    St Christopher (St Kitts) and Nevis: Admissible taxes
  3. DT16352
    St Christopher (St Kitts) and Nevis: Statutory income basis
  4. DT16353
    St Christopher (St Kitts) and Nevis: Resident
  5. DT16354
    St Christopher (St Kitts) and Nevis: Source of income
  6. DT16355
    St Christopher (St Kitts) and Nevis: Subject to tax
  7. DT16356
    St Christopher (St Kitts) and Nevis: Dividends
  8. DT16357
    St Christopher (St Kitts) and Nevis: Relief from tax
  9. DT16400
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 1: Taxes covered
  10. DT16401
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 2: General definitions
  11. DT16402
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 3: Industrial or commercial profits
  12. DT16403
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 4: Associated enterprises
  13. DT16404
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 5: Shipping and air transport
  14. DT16405
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 6: Dividends
  15. DT16406
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 7: Royalties
  16. DT16407
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 8: Governmental functions
  17. DT16408
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 9: Income from personal (including professional) services
  18. DT16409
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 10: Pensions and purchased annuities
  19. DT16410
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 11: Professors and teachers
  20. DT16411
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 12: Students and business apprentices
  21. DT16412
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 13: Elimination of double taxation
  22. DT16413
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 14: Exchange of information
  23. DT16414
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 15: Entry into force
  24. DT16415
    DT: St Christopher (St Kitts) and Nevis: double taxation agreement, Article 16: Termination