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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Contents

Admissible and inadmissible taxes

List of countries (in alphabetical order)

Tuvalu

  1. DT19300
    Tuvalu: Agreements
  2. DT19303
    Tuvalu: Admissible taxes
  3. DT19304
    Tuvalu: Resident
  4. DT19305
    Tuvalu: Source of income
  5. DT19306
    Tuvalu: Subject to tax
  6. DT19307
    Tuvalu: Dividends
  7. DT19308
    Tuvalu: Tax spared
  8. DT19309
    Tuvalu: Relief from Tuvalu tax
  9. DT19350
    DT: Tuvalu and Kiribati: double taxation agreement, Article 1: Taxes covered
  10. DT19351
    DT: Tuvalu and Kiribati: double taxation agreement, Article 2: General definitions
  11. DT19352
    DT: Tuvalu and Kiribati: double taxation agreement, Article 3: Industrial or commercial profits
  12. DT19353
    DT: Tuvalu and Kiribati: double taxation agreement, Article 4: Associated enterprises
  13. DT19354
    DT: Tuvalu and Kiribati: double taxation agreement, Article 5: Shipping and air transport
  14. DT19355
    DT: Tuvalu and Kiribati: double taxation agreement, Article 6: Dividends
  15. DT19356
    DT: Tuvalu and Kiribati: double taxation agreement, Article 7: Royalties
  16. DT19357
    DT: Tuvalu and Kiribati: double taxation agreement, Article 8: Governmental functions
  17. DT19358
    DT: Tuvalu and Kiribati: double taxation agreement, Article 9 Income from personal (including professional) services
  18. DT19359
    DT: Tuvalu and Kiribati: double taxation agreement, Article 10: Pensions and annuities
  19. DT19360
    DT: Tuvalu and Kiribati: double taxation agreement, Article 11: Professors and teachers
  20. DT19361
    DT: Tuvalu and Kiribati: double taxation agreement, Article 12: Students and business apprentices
  21. DT19362
    DT: Tuvalu and Kiribati: double taxation agreement, Article 13: Tax credits
  22. DT19363
    DT: Tuvalu and Kiribati: double taxation agreement, Article 14: Exchange of information
  23. DT19364
    DT: Tuvalu and Kiribati: double taxation agreement, Article 15: Entry into force
  24. DT19365
    DT: Tuvalu and Kiribati: double taxation agreement, Article 16: Termination