DT7050 - Double Taxation Relief Manual: Guidance by country: Fiji: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Fiji for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Signed: 21 November 1975

Statutory Instrument number: SI 1976 No. 1342

Entered into force: 27 August 1976

Has effect:

  • in Fiji from 1 January 1975
  • in the UK, in respect of income tax and capital gains tax, from 6 April 1975; in respect of corporation tax, from 1 April 1975

The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/fiji-tax-treaties