- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
2.It is hereby declared— (a) that the arrangements specified in...
The Government of the United Kingdom of Great Britain and...
Desiring to conclude a Convention for the avoidance of double...
This Convention shall apply to persons who are residents of...
ARTICLE 5 Permanent establishment
1.For the purposes of this Convention, the term “permanent establishment”...
2.The term “Permanent establishment” includes especially: (a) a place of...
3.A building site or construction or installation or assembly project...
4.An enterprise shall be deemed to have a permanent establishment...
5.Notwithstanding the preceding provisions of this Article, the term “permanent...
ARTICLE 6 Income from real property
1.Income derived by a resident of a Contracting State from...
2.The term “real property” shall have the meaning which it...
3.The provisions of paragraph (1) of this Article shall apply...
4.Any interest or right referred to in paragraph (2) shall...
5.The provisions of paragraphs (1) and (3) of this Article...
1.The profits of an enterprise of a Contracting State shall...
2.Where an enterprise of a Contracting State carries on business...
3.In determining the profits of a permanent establishment, there shall...
4.No profits shall be attributed to a permanent establishment by...
5.Where profits include items which are dealt with separately in...
1.Profits derived by an enterprise of a Contracting State from...
2.Profits derived by an enterprise of a Contracting State from...
3.For the purpose of paragraph (2) of this Article profits...
4.Profits derived by an enterprise of a Contracting State from...
5.Where an enterprise of a Contracting State derives profits from...
2.However, such interest may also be taxed in the Contracting...
3.Notwithstanding the provisions of paragraph (2) of this Article, interest...
4.Notwithstanding the provisions of Article 7 of this Convention and...
5.The term “interest” as used in this Article means income...
6.The provisions of paragraphs (1) and (2) of this Article...
7.Interest shall be deemed to arise in a Contracting State...
8.Where, by reason of a special relationship between the payer...
9.Any provision in the law of either Contracting State relating...
2.However, such royalties may also be taxed in the Contracting...
3.The term “royalties” as used in this Article means payments...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Royalties shall be deemed to arise in a Contracting State...
6.Where, by reason of a special relationship between the payer...
7.In this Article, references to royalties paid or to the...
1.Technical fees arising in a Contracting State and paid to...
3.The term “technical fees” as used in this Article means...
4.The provisions of paragraphs (1) and (2) of this Article...
6.Technical fees shall be deemed to arise in a Contracting...
7.Where, by reason of a special relationship between the payer...
Directors' fees and other similar payments derived by a resident...
Payments which a student or business apprentice who is, or...
ARTICLE 24 Limitation of relief
Where under any provision of this Convention any income is...
1.Nationals of a Contracting State shall not be subjected in...
2.The taxation on a permanent establishment which an enterprise of...
3.Enterprises of a Contracting State, the capital of which is...
4.Except where the provisions of paragraph (1) of Article 10,...
5.Nothing contained in this Article shall be construed as obliging...
6.The provisions of this Article shall apply to the taxes...
Each of the Contracting States shall notify to the other...
This Convention shall remain in force until terminated by one...
In witness whereof the undersigned, duly authorised thereto by their...
Done in duplicate at London this 17th day of September...
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