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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)

Soviet Union

  1. DT17450
    Soviet Union: Break-up into separate
  2. DT17451
    Soviet Union: Agreements
  3. DT17452
    Soviet Union: Credit relief
  4. DT17454
    Soviet Union: Dividends, interest
  5. DT17455
    Soviet Union: Employment etc income
  6. DT17456
    Soviet Union: Artistes, athletes
  7. DT17457
    Soviet Union: Teachers: researchers
  8. DT17458
    Soviet Union: Relief from tax
  9. DT17500
    DT: Soviet Union: double taxation agreement, Article 1: Scope of the Convention
  10. DT17501
    DT: Soviet Union: double taxation agreement, Article 2: Taxes covered
  11. DT17502
    DT: Soviet Union: double taxation agreement, Article 3: General definitions
  12. DT17503
    DT: Soviet Union: double taxation agreement, Article 4: Residence for tax purposes
  13. DT17504
    DT: Soviet Union: double taxation agreement, Article 5: Permanent Establishment
  14. DT17505
    DT: Soviet Union: double taxation agreement, Article 6: Profits from commercial activities
  15. DT17506
    DT: Soviet Union: double taxation agreement, Article 7: Profits from international traffic
  16. DT17507
    DT: Soviet Union: double taxation agreement, Article 8: Dividends
  17. DT17508
    DT: Soviet Union: double taxation agreement, Article 9: Interest
  18. DT17509
    DT: Soviet Union: double taxation agreement, Article 10: Royalties including copyright royalties
  19. DT17510
    DT: Soviet Union: double taxation agreement, Article 11: Income from immovable property
  20. DT17511
    DT: Soviet Union: double taxation agreement, Article 12: Capital gains
  21. DT17512
    DT: Soviet Union: double taxation agreement, Article 13: Salaries and similar remuneration of individuals
  22. DT17513
    DT: Soviet Union: double taxation agreement, Article 14 Income of artistes and athletes
  23. DT17514
    DT: Soviet Union: double taxation agreement, Article 15 Income of teachers and researchers
  24. DT17515
    DT: Soviet Union: double taxation agreement, Article 16: Income of students and trainees
  25. DT17516
    DT: Soviet Union: double taxation agreement, Article 17 Income from Government service
  26. DT17517
    DT: Soviet Union: double taxation agreement, Article 18: Pensions
  27. DT17518
    DT: Soviet Union: double taxation agreement, Article 19: Other income
  28. DT17519
    DT: Soviet Union: double taxation agreement, Article 20: Elimination of double taxation
  29. DT17520
    DT: Soviet Union: double taxation agreement, Article 21: Non-discrimination
  30. DT17521
    DT: Soviet Union: double taxation agreement, Article 22: Mutual agreement procedure for settling disputes
  31. DT17522
    DT: Soviet Union: double taxation agreement, Article 23: Exchange of information
  32. DT17523
    DT: Soviet Union: double taxation agreement, Article 24: Members of diplomatic missions and consular posts
  33. DT17524
    DT: Soviet Union: double taxation agreement, Article 25: Existing Agreements
  34. DT17525
    DT: Soviet Union: double taxation agreement, Article 26: Entry into Force of the Convention
  35. DT17526
    DT: Soviet Union: double taxation agreement, Article 27: Termination of the Convention