DT17450PP - 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