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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)

Barbados

  1. DT3150
    Barbados: main agreement
  2. DT3152
    Barbados: Tax credit
  3. DT3153
    Barbados: Source
  4. DT3154
    Barbados: Subject to tax
  5. DT3155
    Barbados: Dividends
  6. DT3157
    Barbados: Teachers
  7. DT3158
    Barbados: Tax spared
  8. DT3159
    Barbados: Agreement not to apply
  9. DT3160
    Barbados: Relief from Barbados tax
  10. DT3190
    Barbados: Underlying Tax
  11. DT3200
    Barbados: double taxation agreement, Article 1: Taxes covered
  12. DT3201
    Barbados: double taxation agreement, Article 2: General definitions
  13. DT3202
    Barbados: double taxation agreement, Article 3: Fiscal domicile
  14. DT3203
    Barbados: double taxation agreement, Article 4: Permanent Establishment
  15. DT3204
    Barbados: double taxation agreement, Article 5: Limitation of relief
  16. DT3205
    Barbados: double taxation agreement, Article 6: Business profits
  17. DT3206
    Barbados: double taxation agreement, Article 7: Associated enterprises
  18. DT3207
    Barbados: double taxation agreement, Article 8: Shipping and Air transport
  19. DT3208
    Barbados: double taxation agreement, Article 9: Dividends
  20. DT3209
    Barbados: double taxation agreement, Article 10: Interest
  21. DT3210
    Barbados: double taxation agreement, Article 11: Royalties
  22. DT3211
    Barbados: double taxation agreement, Article 12: Immoveable property
  23. DT3212
    Barbados: double taxation agreement, Article 13: Capital gains
  24. DT3213
    Barbados: double taxation agreement, Article 14: Governmental functions
  25. DT3214
    Barbados: double taxation agreement, Article 15: Pensions
  26. DT3215
    Barbados: double taxation agreement, Article 16 Independent personal services
  27. DT3216
    Barbados: double taxation agreement, Article 17 Employments
  28. DT3217
    Barbados: double taxation agreement, Article 18 Artistes and Athletes
  29. DT3218
    Barbados: double taxation agreement, Article 19: Teachers
  30. DT3219
    Barbados: double taxation agreement, Article 20: Students
  31. DT3220
    Barbados: double taxation agreement, Article 21: Income not expressly mentioned
  32. DT3221
    Barbados: double taxation agreement, Article 22: Elimination of double taxation
  33. DT3222
    Barbados: double taxation agreement, Article 23: Excluded companies
  34. DT3223
    Barbados: double taxation agreement, Article 24: Exchange of information
  35. DT3224
    Barbados: double taxation agreement, Article 25: Mutual agreement procedure
  36. DT3225
    Barbados: double taxation agreement, Article 26: Non- discrimination
  37. DT3226
    Barbados: double taxation agreement, Article 27: Territorial extension
  38. DT3227
    Barbados: double taxation agreement, Article 28: Entry into force
  39. DT3228
    Barbados: double taxation agreement, Article 29: Termination