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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Guinea: Admissible and inadmissible taxes

Admissible for unilateral relief

None has been admitted as admissible for unilateral relief.Any claims to credit should be referred to the Tax Treaty Team

Inadmissible

Business licence tax (contribution des patentes).

Real property tax (contribution foncière des propriétés baties (where charged by communes)).