Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Burma: Double taxation agreement, Article 1: Taxes covered -

(1) The taxes which are the subject of the present Agreement are: -

  1. In the United Kingdom of Great Britain and Northern Ireland:

The income tax (including surtax) and the profits tax (hereinafter referred to as `United Kingdom tax`);

  1. In Burma:

The income tax, including the super-tax and the business profits tax (hereinafter referred to as `Burma tax`).

(2) The present Agreement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Burma subsequently to the date of signature of the present Agreement or in any territory to which the present Agreement is extended under Article XVII.