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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)

Belize

  1. DT3500
    Belize: Agreements
  2. DT3502
    Belize: Admissible taxes
  3. DT3503
    Belize: Resident
  4. DT3504
    Belize: Source of income
  5. DT3505
    Belize: Subject to tax
  6. DT3506
    Belize: Dividends
  7. DT3507
    Belize: Tax spared
  8. DT3508
    Belize: Relief from Belize tax
  9. DT3509
    Belize: Underlying Tax
  10. DT3525
    Belize: double taxation agreement, Article 1: Taxes covered
  11. DT3526
    Belize: double taxation agreement, Article 2: General definitions
  12. DT3527
    Belize: double taxation agreement, Article 3: Industrial or commercial profits
  13. DT3528
    Belize: double taxation agreement, Article 4: Associated enterprises
  14. DT3529
    Belize: double taxation agreement, Article 5: Shipping and air transport
  15. DT3530
    Belize: double taxation agreement, Article 6: Dividends
  16. DT3531
    Belize: double taxation agreement, Article 7: Royalties
  17. DT3532
    Belize: double taxation agreement, Article 8: Governmental functions
  18. DT3533
    Belize: double taxation agreement, Article 9: Income from personal (including professional) services
  19. DT3534
    DT: Belize: double taxation agreement, Article 10: Pensions and purchased annuities
  20. DT3535
    Belize: double taxation agreement, Article 11: Professors and teachers
  21. DT3536
    Belize: double taxation agreement, Article 12: Students and business apprentices
  22. DT3537
    Belize: double taxation agreement, Article 13: Elimination of double taxation
  23. DT3538
    Belize: double taxation agreement, Article 14: Exchange of information
  24. DT3539
    Belize: double taxation agreement, Article 15: Entry into force
  25. DT3540
    Belize: double taxation agreement, Article 16: Termination