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

HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
, see all updates

DT: Grenada: double taxation agreement, Article 5: Shipping and air transport

Notwithstanding the provisions of paragraphs [articles] 3 and 4, profits which aresident of one of the territories derives from operating ships or aircraft shall beexempt from tax in the other territory.