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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Fiji: Management fees

Management fees arising in Fiji and paid to a resident of the United Kingdom may be taxed in both countries. The tax chargeable in Fiji is limited to 15 per cent of the net management fees after the deduction of the appropriate expenses (Article 13). See INTM168062 for details of the calculation of the allowable relief.