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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

DT: Barbados: double taxation agreement, Article 1: Taxes covered

(1) The taxes which are the subject of this Agreement are:
(a) in the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax (including surtax);
(ii) the corporation tax; and
(iii) the capital gains tax
(hereinafter referred to as `United Kingdom tax`);

(b) in Barbados:

(i) the income tax;
(ii) the petroleum winning operations tax; and
(iii) the trade tax
(hereinafter referred to as `Barbados tax`).

(2) This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes.