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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

Yugoslavia

  1. DT20650
    Yugoslavia: History
  2. DT20651
    Yugoslavia: Agreement
  3. DT20652
    Yugoslavia: Credit
  4. DT20653
    Yugoslavia: Source of income
  5. DT20654
    Yugoslavia: Dividends
  6. DT20655
    Yugoslavia: Students
  7. DT20656
    Yugoslavia: Tax spared
  8. DT20690
    Yugoslavia: Underlying Tax
  9. DT20700
    DT: Yugoslavia: double taxation agreement, Article 1: Personal scope
  10. DT20701
    DT: Yugoslavia: double taxation agreement, Article 2: Taxes covered
  11. DT20702
    DT: Yugoslavia: double taxation agreement, Article 3: General definitions
  12. DT20703
    DT: Yugoslavia: double taxation agreement, Article 4: Fiscal domicile
  13. DT20704
    DT: Yugoslavia: double taxation agreement, Article 5: Permanent Establishment
  14. DT20705
    DT: Yugoslavia: double taxation agreement, Article 6: Income from immovable property
  15. DT20706
    DT: Yugoslavia: double taxation agreement, Article 7: Business profits
  16. DT20707
    DT: Yugoslavia: double taxation agreement, Article 8: Shipping and air transport
  17. DT20708
    DT: Yugoslavia: double taxation agreement, Article 9: Associated enterprises
  18. DT20709
    DT: Yugoslavia: double taxation agreement, Article 10: Dividends
  19. DT20710
    DT: Yugoslavia: double taxation agreement, Article 11: Interest
  20. DT20711
    DT: Yugoslavia: double taxation agreement, Article 12: Royalties
  21. DT20712
    DT: Yugoslavia: double taxation agreement, Article 13: Capital gains
  22. DT20713
    DT: Yugoslavia: double taxation agreement, Article 14 Independent personal services
  23. DT20714
    DT: Yugoslavia: double taxation agreement, Article 15 Dependent personal services
  24. DT20715
    DT: Yugoslavia: double taxation agreement, Article 16: Fees derived from work on joint business boards (directors' fees)
  25. DT20716
    DT: Yugoslavia: double taxation agreement, Article 17 Public entertainers
  26. DT20717
    DT: Yugoslavia: double taxation agreement, Article 18: Pensions
  27. DT20718
    DT: Yugoslavia: double taxation agreement, Article 19: Students
  28. DT20719
    DT: Yugoslavia: double taxation agreement, Article 20: Teachers, etc.
  29. DT20720
    DT: Yugoslavia: double taxation agreement, Article 21: Income not expressly mentioned
  30. DT20721
    DT: Yugoslavia: double taxation agreement, Article 22: Elimination of double taxation
  31. DT20722
    DT: Yugoslavia: double taxation agreement, Article 23: Non-discrimination
  32. DT20723
    DT: Yugoslavia: double taxation agreement, Article 24: Mutual agreement procedure
  33. DT20724
    DT: Yugoslavia: double taxation agreement, Article 25: Exchange of information
  34. DT20725
    DT: Yugoslavia: double taxation agreement, Article 26: Diplomatic and consular officials
  35. DT20726
    DT: Yugoslavia: double taxation agreement, Article 27: Entry into force
  36. DT20727
    DT: Yugoslavia: double taxation agreement, Article 28: Termination