INTM153000 - Principles of double taxation relief and introduction to double taxation agreements: description of double taxation agreements: contents

  1. INTM153010
    Description of double taxation agreements: general
  2. INTM153020
    Personal scope
  3. INTM153030
    Taxes covered
  4. INTM153040
    General definitions
  5. INTM153050
    Residence
  6. INTM153060
    Permanent establishment
  7. INTM153070
    Income from immovable property
  8. INTM153080
    Business profits
  9. INTM153090
    Shipping/air transport
  10. INTM153100
    Associated enterprises
  11. INTM153110
    Dividends
  12. INTM153120
    Interest
  13. INTM153130
    Royalties
  14. INTM153140
    Management and technical fees
  15. INTM153150
    Capital gains
  16. INTM153160
    Independent personal services
  17. INTM153170
    Dependent personal services (employment)
  18. INTM153180
    Directors' fees
  19. INTM153190
    Artistes/entertainers/athletes
  20. INTM153200
    Pensions
  21. INTM153210
    Government service
  22. INTM153220
    Students
  23. INTM153230
    Teachers
  24. INTM153240
    Other income
  25. INTM153250
    Elimination of double taxation
  26. INTM153260
    Non-discrimination
  27. INTM153270
    Mutual agreement procedure
  28. INTM153280
    Exchange of information
  29. INTM153290
    Diplomats
  30. INTM153300
    Dates of entry into force
  31. INTM153310
    Termination
  32. INTM153320
    Other articles - relief limitation
  33. INTM153330
    Excluded persons
  34. INTM153340
    Partnerships