Digest of Double Taxation Treaties April 2018

Where ‘full relief’ is shown, all of the UK income tax is relievable under the treaty if a satisfactory claim is made. Where a percentage rate is shown it is the ‘treaty rate’. The relief from UK tax is the excess of the UK income tax over the treaty rate. The basic rate of . UK income tax is 20%.

  Income, Taxation, Double, Treaties, Double taxation treaties