Beta This part of GOV.UK is being rebuilt – find out what this means

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)

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