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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Yugoslavia: double taxation agreement, Article 2: Taxes covered

(1) The taxes which are the subject of this Convention are, subject to the provisions of Article 3(1)(d) of this Convention:

(a) in the United Kingdom:

(i) the income tax;

(ii) the capital gains tax; and

(iii) the corporation tax;

(b) in Yugoslavia:

(i) the tax and contributions on income of organisations of associated labour (porez idoprinosi iz dohotka organizacija udruzenog rada);

(ii) the tax and contributions on personal income derived from dependent personal services( porez i doprinosi iz licnog dohotka iz radnog odnosa);

(iii) the tax and contributions on personal income derived from agricultural activities (porez i doprinosi iz licnog dohotka od poljoprivredne delatnosti);

(iv) the tax and contributions on personal income derived from independent economic andnon-economic activities ( porez i doprinosi iz licnog dohotka od samostalnog obavljanjaprivrednih i neprivrednih delatnosti);

(v) the tax on personal income derived from copyrights, patents and technical improvements(porez iz licnog dohotka od autorskih prava, patenata i tehnickih unapredjenja);

(vi) the tax on income from capital and capital rights ( porez na prihod od iomvine iimovinskih prava);

(vii) the tax on total income of citizens ( porez iz ukupnog prihoda gradjana);

(viii) the tax on profits of foreign persons derived from investments in a domestic organisation of associated labour for the purposes of joint business operations (porez nadobit stranih lica ostvarenu ulaganjem u domacu organizaciju udruzenog rada za svrhezajednickog poslovanja);

(ix) the tax on profits of foreign persons derived from investment projects (porez nadobit stranih lica ostvarenu izvodjenjem investicionih radova); and

(x) the tax on income of foreign persons derived from passenger and cargo transport (porez na prihod stranih lica ostvaren od prevoza putnika i robe).

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify to each other any substantial changes which have been made in their respective taxation laws.