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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Faroes: Admissible and inadmissible taxes.

Admissible for relief under the agreement

the national tax on income (landsskattur)

the municipal tax on income (kommunuskattur)

the tax on capital gains (kapitalvinningsskattur)

the tax on royalty (skattur av nýtslugjaldi)

the tax on revenue relating to hydrocarbon activities (skattur eftir kolvetnisskattalógini)

Inadmissible 

Labour Market Tax (AMEG Contributions)

Unemployment Insurance payments (ALS Fees)