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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Antigua and Barbuda: Contents

  1. DT2450
    Antigua and Barbuda: Agreements
  2. DT2452
    Antigua and Barbuda: Tax credit
  3. DT2453
    Antigua and Barbuda: Resident
  4. DT2454
    Antigua and Barbuda: Subject to tax
  5. DT2455
    Antigua and Barbuda: Source of income
  6. DT2456
    Antigua and Barbuda: Dividends
  7. DT2457
    Antigua and Barbuda: Agreement not to apply
  8. DT2458
    Antigua and Barbuda: Relief from Antiguan tax
  9. DT2459
    Antigua and Barbuda: Underlying Tax
  10. DT2465
    Antigua: Double taxation agreement, Paragraph 1: Taxes covered
  11. DT2467
    Antigua: Double taxation agreement, Paragraph 3: Industrial or commercial profits
  12. DT2468
    Antigua: Double taxation agreement, Paragraph 4: Associated enterprises
  13. DT2469
    Antigua: Double taxation agreement, Paragraph 5: Shipping and air transport
  14. DT2470
    Antigua: Double taxation agreement, Paragraph 6: Dividends
  15. DT2471
    Antigua: Double taxation agreement, Paragraph 7: Royalties
  16. DT2472
    Antigua: Double taxation agreement, Paragraph 8: Governmental functions
  17. DT2473
    Antigua: Double taxation agreement, Paragraph 9 Income from personal (including professional) services
  18. DT2474
    Antigua: Double taxation agreement, Paragraph 10: Pensions and purchased annuities
  19. DT2475
    Antigua: Double taxation agreement, Paragraph 11: Professors and teachers
  20. DT2476
    Antigua: Double taxation agreement, Paragraph 12: Students and business apprentices
  21. DT2477
    Antigua: Double taxation agreement, Paragraph 13: Elimination of double taxation
  22. DT2478
    Antigua: Double taxation agreement, Paragraph 13A: Exclusion of certain companies
  23. DT2479
    Antigua: Double taxation agreement, Paragraph 14: Exchange of information
  24. DT2480
    Antigua: Double taxation agreement, Paragraph 15: Entry into force
  25. DT2481
    Antigua: Double taxation agreement, Paragraph 16: Termination