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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)

Zimbabwe

  1. DT20950
    Zimbabwe: Agreement
  2. DT20951
    Zimbabwe: Admissible and inadmissible taxes
  3. DT20952
    Zimbabwe: Source of income
  4. DT20953
    Zimbabwe: Subject to tax
  5. DT20954
    Zimbabwe: Dividends
  6. DT20955
    Zimbabwe: Technical fees
  7. DT20956
    Zimbabwe: Pensions
  8. DT20957
    Zimbabwe: Relief from Zimbabwean tax
  9. DT20990
    Zimbabwe: Underlying Tax
  10. DT21001
    DT: Zimbabwe: double taxation agreement, Article 2: Taxes covered
  11. DT21002
    DT: Zimbabwe: double taxation agreement, Article 3: General definitions
  12. DT21003
    DT: Zimbabwe: double taxation agreement, Article 4: Fiscal domicile
  13. DT21004
    DT: Zimbabwe: double taxation agreement, Article 5: Permanent Establishment
  14. DT21005
    DT: Zimbabwe: double taxation agreement, Article 6: Income from immovable property
  15. DT21006
    DT: Zimbabwe: double taxation agreement, Article 7: Business profits
  16. DT21007
    DT: Zimbabwe: double taxation agreement, Article 8: International traffic
  17. DT21008
    DT: Zimbabwe: double taxation agreement, Article 9: Associated enterprises
  18. DT21009
    DT: Zimbabwe: double taxation agreement, Article 10: Dividends
  19. DT21010
    DT: Zimbabwe: double taxation agreement, Article 11: Interest
  20. DT21011
    DT: Zimbabwe: double taxation agreement, Article 12: Royalties
  21. DT21012
    DT: Zimbabwe: double taxation agreement, Article 13: Technical fees
  22. DT21013
    DT: Zimbabwe: double taxation agreement, Article 14 Capital gains
  23. DT21014
    DT: Zimbabwe: double taxation agreement, Article 15 Independent personal services
  24. DT21015
    DT: Zimbabwe: double taxation agreement, Article 16: Dependent personal services
  25. DT21016
    DT: Zimbabwe: double taxation agreement, Article 17 Directors' fees
  26. DT21017
    DT: Zimbabwe: double taxation agreement, Article 18: Artistes and athletes
  27. DT21018
    DT: Zimbabwe: double taxation agreement, Article 19: Pensions
  28. DT21019
    DT: Zimbabwe: double taxation agreement, Article 20: Government service
  29. DT21020
    DT: Zimbabwe: double taxation agreement, Article 21: Students
  30. DT21021
    DT: Zimbabwe: double taxation agreement, Article 22: Income not expressly mentioned
  31. DT21022
    DT: Zimbabwe: double taxation agreement, Article 23: Elimination of double taxation
  32. DT21023
    DT: Zimbabwe: double taxation agreement, Article 24: Non-discrimination
  33. DT21024
    DT: Zimbabwe: double taxation agreement, Article 25: Mutual agreement procedure
  34. DT21025
    DT: Zimbabwe: double taxation agreement, Article 26: Exchange of information
  35. DT21026
    DT: Zimbabwe: double taxation agreement, Article 27: Diplomatic agents and consular officials
  36. DT21027
    DT: Zimbabwe: double taxation agreement, Article 28: Entry into force
  37. DT21028
    DT: Zimbabwe: double taxation agreement, Article 29: Termination