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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Zimbabwe: double taxation agreement, Article 2: Taxes covered


(1) The taxes which are the subject of this Convention are:

(a) in the United Kingdom:

(i) the income tax;

(ii) the corporation tax; and

(iii) the capital gains tax;

(hereinafter referred to as `United Kingdom tax`);

(b) in Zimbabwe:

(i) the income tax;

(ii) the branch profits tax;

(iii) the non-resident shareholders’ tax;

(iv) the non-residents’ tax on interest;

(v) the capital gains tax;

(hereinafter referred to as `Zimbabwean tax`).

(2) This Convention shall apply also 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 each other of any substantial changes which are made in their respective taxation laws.