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

Double Taxation Relief Manual: Contents

ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Swaziland

  1. DT17900
    Swaziland: Agreement
  2. DT17901
    Swaziland: Credit
  3. DT17902
    Swaziland: Source of income
  4. DT17903
    Swaziland: Dividends
  5. DT17904
    Swaziland: Visiting teachers
  6. DT17905
    Swaziland: Relief from tax
  7. DT17940
    Swaziland: Underlying Tax
  8. DT17950
    DT: Swaziland: double taxation agreement, Article 1: Persons covered
  9. DT17951
    DT: Swaziland: double taxation agreement, Article 2: Taxes covered
  10. DT17952
    DT: Swaziland: double taxation agreement, Article 3: General definitions
  11. DT17953
    DT: Swaziland: double taxation agreement, Article 4: Fiscal domicile
  12. DT17954
    DT: Swaziland: double taxation agreement, Article 5: Permanent Establishment
  13. DT17955
    DT: Swaziland: double taxation agreement, Article 6: Limitation of Relief
  14. DT17956
    DT: Swaziland: double taxation agreement, Article 7: Income from immovable property
  15. DT17957
    DT: Swaziland: double taxation agreement, Article 8: Business profits
  16. DT17958
    DT: Swaziland: double taxation agreement, Article 9: Shipping and air transport
  17. DT17959
    DT: Swaziland: double taxation agreement, Article 10: Associated enterprises
  18. DT17960
    DT: Swaziland: double taxation agreement, Article 11: Dividends
  19. DT17961
    DT: Swaziland: double taxation agreement, Article 12: Royalties
  20. DT17962
    DT: Swaziland: double taxation agreement, Article 13 Independent personal services
  21. DT17963
    DT: Swaziland: double taxation agreement, Article 14: Employments
  22. DT17964
    DT: Swaziland: double taxation agreement, Article 15 Artistes and Atheletes
  23. DT17965
    DT: Swaziland: double taxation agreement, Article 16: Pensions
  24. DT17966
    DT: Swaziland: double taxation agreement, Article 17: Governmental functions
  25. DT17967
    DT: Swaziland: double taxation agreement, Article 18: Students
  26. DT17968
    DT: Swaziland: double taxation agreement, Article 19: Teachers
  27. DT17969
    DT: Swaziland: double taxation agreement, Article 20: Income not expressly mentioned
  28. DT17970
    DT: Swaziland: double taxation agreement, Article 21: Elimination of double taxation
  29. DT17971
    DT: Swaziland: double taxation agreement, Article 22: Personal allowances
  30. DT17972
    DT: Swaziland: double taxation agreement, Article 23: Non- discrimination
  31. DT17973
    DT: Swaziland: double taxation agreement, Article 24: Mutual agreement procedure
  32. DT17974
    DT: Swaziland: double taxation agreement, Article 25: Exchange of information
  33. DT17975
    DT: Swaziland: double taxation agreement, Article 26: Territorial extension
  34. DT17976
    DT: Swaziland: double taxation agreement, Article 27: Entry into force
  35. DT17977
    DT: Swaziland: double taxation agreement, Article 28: Termination