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

DT: Soviet Union: double taxation agreement, Article 25: Existing Agreements

Nothing in this Convention shall affect the provisions of existing agreements between the Contracting States to the extent that they have effect in respect of the taxes to which this Convention applies. However, where any greater relief from these taxes is afforded by any provision of this Convention, that provision shall apply.