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HMRC internal manual

Double Taxation Relief Manual

Congo (Democratic Republic of the): Admissible and inadmissible taxes

Admissible for unilateral relief

Income tax (impôt sur le revenu).

Tax on dividends, interest and shares in profits (contribution mobilière).

Tax on deemed distributions of a foreign company (forfait régime).


Turnover tax (contribution sur le chiffre d’affaires).