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HMRC internal manual

Double Taxation Relief Manual

DT: Swaziland: double taxation agreement, Article 20: Income not expressly mentioned

Items of income of a resident of a Contracting State being income of a class or from sources not expressly mentioned in the foregoing Articles of this Agreement shall be taxable only in that State. Provided that this Article shall not apply to interest derived by a resident of one of the Contracting States from sources i

the other Contracting State.