Transcription of Digest of Double Taxation Treaties April 2018
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Digest of Double Taxation Treaties April 2018
Digest of Double Taxation Treaties April 2018 Digest of current Double Taxation Treaties This Digest is only a guide to possible entitlement to Double Taxation relief for certain types of UK income received by non-residents of the UK who are residents of the territories listed in the table. It does not explain the conditions for relief. You may need to refer to the text of the particular Double Taxation treaty for full details. Some of these Treaties have been amended by one or more Protocols, which are published separately with a new Statutory Instrument (SI) number.
Real Estate Investment Trusts (‘UK-REITs’) and Property Authorised Investment Funds (‘PAIFs’) pay property income dividends (‘PIDs’) with tax deducted at the basic rate. Investors may be able to claim repayment of some or all of that tax depending on the terms of the relevant double taxation treaty.
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