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HMRC internal manual

Double Taxation Relief Manual

DT: Swaziland: double taxation agreement, Article 2: Taxes covered

(1) The taxes which are the subject of this Agreement are-

(a) in the United Kingdom of Great Britain and Northern Ireland

(i) the income tax (including surtax)
(ii) the corporation tax; and
(iii) the capital gains tax;

(b) in Swaziland-

(i) the normal tax;
(ii) the non-resident shareholders’ tax; and
(iii) the non-residents’ tax on interest.
(2) This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify to each other any changes which are made in their respective taxation laws.