DT16800PP - Double Taxation Relief Manual: Contents

Admissible and inadmissible taxes

List of countries (in alphabetical order)

Sierra Leone

1. DT16800

   Sierra Leone: Agreements
2. DT16802

   Sierra Leone: Admissible taxes
3. DT16803

   Sierra Leone: Resident
4. DT16804

   Sierra Leone: Source of income
5. DT16805

   Sierra Leone: Subject to tax
6. DT16807

   Sierra Leone: Dividends
7. DT16808

   Sierra Leone: Relief from tax
8. DT16809

   Sierra Leone: Underlying Tax
9. DT16850

   DT: Sierra Leone: double taxation agreement, Article 1: Taxes covered
10. DT16851

    DT: Sierra Leone: double taxation agreement, Article 2: General definitions
11. DT16852

    DT: Sierra Leone: double taxation agreement, Article 3: Industrial or commercial profits
12. DT16853

    DT: Sierra Leone: double taxation agreement, Article 4: Associated enterprises
13. DT16854

    DT: Sierra Leone: double taxation agreement, Article 5: Shipping and air transport
14. DT16855

    DT: Sierra Leone: double taxation agreement, Article 6: Dividends
15. DT16856

    DT: Sierra Leone: double taxation agreement, Article 7: Royalties
16. DT16857

    DT: Sierra Leone: double taxation agreement, Article 8: Governmental functions
17. DT16858

    DT: Sierra Leone: double taxation agreement, Article 9 Income from personal (including professional) services
18. DT16859

    DT: Sierra Leone: double taxation agreement, Article 10: Pensions and purchased annuities
19. DT16860

    DT: Sierra Leone: double taxation agreement, Article 11: Professors and teachers
20. DT16861

    DT: Sierra Leone: double taxation agreement, Article 12: Students and business apprentices
21. DT16862

    DT: Sierra Leone: double taxation agreement, Article 13: Elimination of double taxation
22. DT16863

    DT: Sierra Leone: double taxation agreement, Article 14: Exchange of information
23. DT16864

    DT: Sierra Leone: double taxation agreement, Article 15: Entry into force
24. DT16865

    DT: Sierra Leone: double taxation agreement, Article 16: Termination