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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)

Sudan

  1. DT17750
    Sudan: Agreement
  2. DT17751
    Sudan: Credit
  3. DT17752
    Sudan: Source of income
  4. DT17753
    Sudan: Subject to tax
  5. DT17754
    Sudan: Dividends
  6. DT17756
    Sudan: Visiting teachers
  7. DT17757
    Sudan: Tax spared
  8. DT17758
    Sudan: Relief from Sudan tax
  9. DT17800
    DT: Sudan: double taxation agreement, Article 1: Personal scope
  10. DT17801
    DT: Sudan: double taxation agreement, Article 2: Taxes covered
  11. DT17802
    DT: Sudan: double taxation agreement, Article 3: General definitions
  12. DT17803
    DT: Sudan: double taxation agreement, Article 4: Fiscal domicile
  13. DT17804
    DT: Sudan: double taxation agreement, Article 5: Permanent Establishment
  14. DT17805
    DT: Sudan: double taxation agreement, Article 6: Income from immovable property
  15. DT17806
    DT: Sudan: double taxation agreement, Article 7: Business profits
  16. DT17807
    DT: Sudan: double taxation agreement, Article 8: Shipping and air transport
  17. DT17808
    DT: Sudan: double taxation agreement, Article 9: Associated enterprises
  18. DT17809
    DT: Sudan: double taxation agreement, Article 10: Dividends
  19. DT17810
    DT: Sudan: double taxation agreement, Article 11: Interest
  20. DT17811
    DT: Sudan: double taxation agreement, Article 12: Royalties
  21. DT17812
    DT: Sudan: double taxation agreement, Article 13: Capital gains
  22. DT17813
    DT: Sudan: double taxation agreement, Article 14 Independent personal services
  23. DT17814
    DT: Sudan: double taxation agreement, Article 15 Employments
  24. DT17815
    DT: Sudan: double taxation agreement, Article 16: Artistes and athletes
  25. DT17816
    DT: Sudan: double taxation agreement, Article 17 Pensions
  26. DT17817
    DT: Sudan: double taxation agreement, Article 18: Governmental functions
  27. DT17818
    DT: Sudan: double taxation agreement, Article 19: Students
  28. DT17819
    DT: Sudan: double taxation agreement, Article 20: University teaching
  29. DT17820
    DT: Sudan: double taxation agreement, Article 21: Income not expressly mentioned
  30. DT17821
    DT: Sudan: double taxation agreement, Article 22: Capital
  31. DT17822
    DT: Sudan: double taxation agreement, Article 23: Elimination of double taxation
  32. DT17823
    DT: Sudan: double taxation agreement, Article 24: Diplomatic and consular officials
  33. DT17824
    DT: Sudan: double taxation agreement, Article 25: Non-discrimination
  34. DT17825
    DT: Sudan: double taxation agreement, Article 26: Mutual agreement procedure
  35. DT17826
    DT: Sudan: double taxation agreement, Article 27: Exchange of information
  36. DT17827
    DT: Sudan: double taxation agreement, Article 28: Territorial extension
  37. DT17828
    DT: Sudan: double taxation agreement, Article 29: Entry into force
  38. DT17829
    DT: Sudan: double taxation agreement, Article 30: Termination