The Double Taxation Relief (Taxes on Income) (Guernsey) Order 1952

1. Introductory Text

2. 1. This Order may be cited as the Double Taxation Relief...

3. 2. It is hereby declared— (a) that the arrangements specified in...

4. Signature

5. 1. SCHEDULE

      ARRANGEMENT BETWEEN HIS MAJESTY'S GOVERNMENT AND THE STATES OF GUERNSEY FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

      1. 1. (1) The taxes which are the subject of this Arrangement...

      2. 2. (1) In this Arrangement, unless the context otherwise requires:

      3. 3. (1) The industrial or commercial profits of a United Kingdom...

      4. 4. Where— (a) an enterprise of one of the territories participates...

      5. 5. Notwithstanding the provisions of paragraphs 3 and 4, profits which...

      6. 6. (1) Remuneration, including pensions, paid by the Government of one...

      7. 7. (1) An individual who is a resident of the United...

      8. 8. A student or business apprentice from one of the territories...

      9. 9. (1) Subject to the provisions of the law of the...

      10. 10. (1) The taxation authorities of the United Kingdom and Guernsey...

      11. 11. This Arrangement shall come into force on the date on...

      12. 12. This Arrangement shall continue in effect indefinitely but either of...

6. Explanatory Note