DT19306 - Tuvalu: Subject to tax
Royalties and pensions (other than Tuvalu governmental pensions) are only exempt from Tuvalu tax if the recipient is subject to United Kingdom tax on the same income (Articles 7(1) and 10(1)).
Royalties and pensions (other than Tuvalu governmental pensions) are only exempt from Tuvalu tax if the recipient is subject to United Kingdom tax on the same income (Articles 7(1) and 10(1)).