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HMRC internal manual

Double Taxation Relief Manual

• From: HM Revenue & Customs
• Published: 20 May 2016
• Updated: 25 May 2017, see all updates

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1. Contents
2. DT2140PP
3. DT16350PP

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

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