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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)

Tunisia

  1. DT19000
    Tunisia: Agreement
  2. DT19001
    Tunisia: Admissible taxes
  3. DT19002
    Tunisia: Source of income
  4. DT19003
    Tunisia: Dividends
  5. DT19004
    Tunisia: Pensions
  6. DT19005
    Tunisia: Students
  7. DT19006
    Tunisia: Tax spared
  8. DT19007
    Tunisia: Relief from Tunisian tax
  9. DT19040
    Tunisia: Underlying Tax
  10. DT19050
    DT: Tunisia: double taxation agreement, Article 1: Personal scope
  11. DT19051
    DT: Tunisia: double taxation agreement, Article 2: Taxes covered
  12. DT19052
    DT: Tunisia: double taxation agreement, Article 3: General definitions
  13. DT19053
    DT: Tunisia: double taxation agreement, Article 4: Fiscal domicile
  14. DT19054
    DT: Tunisia: double taxation agreement, Article 5: Permanent Establishment
  15. DT19055
    DT: Tunisia: double taxation agreement, Article 6: Income from immovable property
  16. DT19056
    DT: Tunisia: double taxation agreement, Article 7: Business profits
  17. DT19057
    DT: Tunisia: double taxation agreement, Article 8: Shipping, inland waterways transport and air transport
  18. DT19058
    DT: Tunisia: double taxation agreement, Article 9: Associated enterprises
  19. DT19059
    DT: Tunisia: double taxation agreement, Article 10: Dividends
  20. DT19060
    DT: Tunisia: double taxation agreement, Article 11: Interest
  21. DT19061
    DT: Tunisia: double taxation agreement, Article 12: Royalties
  22. DT19062
    DT: Tunisia: double taxation agreement, Article 13: Capital gains
  23. DT19063
    DT: Tunisia: double taxation agreement, Article 14 Independent personal services
  24. DT19064
    DT: Tunisia: double taxation agreement, Article 15 Dependent personal services
  25. DT19065
    DT: Tunisia: double taxation agreement, Article 16: Director's fees
  26. DT19066
    DT: Tunisia: double taxation agreement, Article 17 Artistes and Atheletes
  27. DT19067
    DT: Tunisia: double taxation agreement, Article 18: Pensions and annuities
  28. DT19068
    DT: Tunisia: double taxation agreement, Article 19: Governmental functions
  29. DT19069
    DT: Tunisia: double taxation agreement, Article 20: Students and trainees
  30. DT19070
    DT: Tunisia: double taxation agreement, Article 21: Income not expressly mentioned
  31. DT19071
    DT: Tunisia: double taxation agreement, Article 22: Elimination of double taxation
  32. DT19072
    DT: Tunisia: double taxation agreement, Article 23: Non- discrimination
  33. DT19073
    DT: Tunisia: double taxation agreement, Article 24: Mutual agreement procedure
  34. DT19074
    DT: Tunisia: double taxation agreement, Article 25: Exchange of information
  35. DT19075
    DT: Tunisia: double taxation agreement, Article 26: Diplomatic and consular officials
  36. DT19076
    DT: Tunisia: double taxation agreement, Article 27: Entry into force
  37. DT19077
    DT: Tunisia: double taxation agreement, Article 28: Termination