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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)

Sri Lanka

  1. DT17650
    Sri Lanka: Agreement
  2. DT17651
    Sri Lanka: admissible for credit
  3. DT17652
    Sri Lanka: Source of income
  4. DT17653
    Sri Lanka: Dividends
  5. DT17654
    Sri Lanka: Interest
  6. DT17655
    Sri Lanka: Students
  7. DT17656
    Sri Lanka: Tax spared
  8. DT17657
    Sri Lanka: Relief from tax
  9. DT17690
    Sri Lanka: Underlying Tax
  10. DT17701
    DT: Sri Lanka: double taxation agreement, Article 2: Taxes covered
  11. DT17702
    DT: Sri Lanka: double taxation agreement, Article 3: General definitions
  12. DT17703
    DT: Sri Lanka: double taxation agreement, Article 4: Residence
  13. DT17704
    DT: Sri Lanka: double taxation agreement, Article 5: Permanent Establishment
  14. DT17705
    DT: Sri Lanka: double taxation agreement, Article 6: Income from immovable property
  15. DT17706
    DT: Sri Lanka: double taxation agreement, Article 7: Business profits
  16. DT17707
    DT: Sri Lanka: double taxation agreement, Article 8: Shipping and air transport
  17. DT17708
    DT: Sri Lanka: double taxation agreement, Article 9: Associated enterprises
  18. DT17709
    DT: Sri Lanka: double taxation agreement, Article 10: Dividends
  19. DT17710
    DT: Sri Lanka: double taxation agreement, Article 11: Interest
  20. DT17711
    DT: Sri Lanka: double taxation agreement, Article 12: Royalties
  21. DT17712
    DT: Sri Lanka: double taxation agreement, Article 13: Capital gains
  22. DT17713
    DT: Sri Lanka: double taxation agreement, Article 14 Independent personal services
  23. DT17714
    DT: Sri Lanka: double taxation agreement, Article 15 Employments
  24. DT17715
    DT: Sri Lanka: double taxation agreement, Article 16: Artistes and athletes
  25. DT17716
    DT: Sri Lanka: double taxation agreement, Article 17 Pensions and annuities
  26. DT17717
    DT: Sri Lanka: double taxation agreement, Article 18: Government functions
  27. DT17718
    DT: Sri Lanka: double taxation agreement, Article 19: Students
  28. DT17719
    DT: Sri Lanka: double taxation agreement, Article 20: Teachers
  29. DT17720
    DT: Sri Lanka: double taxation agreement, Article 21: Elimination of double taxation
  30. DT17721
    DT: Sri Lanka: double taxation agreement, Article 22: Non-discrimination
  31. DT17722
    DT: Sri Lanka: double taxation agreement, Article 23: Mutual agreement procedure
  32. DT17723
    DT: Sri Lanka: double taxation agreement, Article 24: Exchange of information
  33. DT17724
    DT: Sri Lanka: double taxation agreement, Article 25: Entry into force
  34. DT17725
    DT: Sri Lanka: double taxation agreement, Article 26: Termination