DT8750 - Guyana: Agreements in force

Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Co-Operative Republic of Guyana for the Avoidance of Double Taxation and The Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains

Signed: 31 August 1992

Statutory Instrument number: SI 1992 No. 3207

Entered into force: 18 December 1992

Has effect:

• in Guyana, from 1 January 1992
• in the UK, in respect of corporation tax, from 1 April 1993; in respect of income tax and capital gains tax, from 6 April 1993

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