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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 8 Shipping and air transport
Profits which an enterprise of one of the Contracting States...
ARTICLE 9 Associated enterprises
Where: (a) an enterprise of a Contracting State participates directly...
1.Interest arising in a Contracting State which is derived and...
2.However, such interest may also be taxed in the Contracting...
3.The term “interest” as used in this Article means income...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Interest shall be deemed to arise in a Contracting State...
6.Where, owing to a special relationship between the payer and...
7.Notwithstanding the provisions of paragraphs (1) and (2) of this...
1.Royalties arising in a Contracting State which are derived and...
2.However, such royalties may also be taxed in the Contracting...
4.The provisions of paragraphs (1) and (2) of this Article...
5.Royalties shall be deemed to arise in a Contracting State...
6.Where, owing to a special relationship between the payer and...
Directors' fees and similar payments derived by a resident of...
ARTICLE 21 Income not expressly mentioned
Items of income of a resident of a Contracting State...
1.The nationals of a Contracting State shall not be subjected...
2.The taxation on a permanent establishment which an enterprise of...
3.Nothing contained in this Article shall be construed as obliging...
4.Enterprises of a Contracting State, the capital of which is...
5.In this Article the term “taxation” means taxes of every...
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 eighth day of September,...
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