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The Government of the United Kingdom of Great Britain and...
Desiring to conclude an agreement for the avoidance of double...
This Agreement shall apply to persons who are residents of...
(1) This Agreement shall apply to taxes on income and...
(1) For the purposes of this Agreement, unless the context...
(1) For the purposes of this Agreement, the term “resident...
Article 5 Permanent establishment
(1) For the purposes of this Agreement, the term “permanent...
Article 6 Income from immovable property
(1) Income derived by a resident of a Contracting State...
(1) The profits of an enterprise of a Contracting State...
Article 8 Income from international traffic
(1) Profits from the operation of ships or aircraft in...
Article 9 Associated enterprises
(1) Where: (a) an enterprise of a Contracting State participates...
(1) Dividends paid by a company which is a resident...
(1) Interest arising in a Contracting State and beneficially owned...
(1) Royalties arising in a Contracting State and beneficially owned...
(1) Gains derived by a resident of a Contracting State...
Article 14 Income from employment
(1) Subject to the provisions of Articles 15, 17, 18,...
Directors' fees and other similar payments derived by a resident...
Article 16 Artistes and sportsmen
(1) Notwithstanding the provisions of Articles 7 and 14 of...
Article 17 Pensions and annuities
(1) Subject to the provisions of paragraph (2) of Article...
(1) (a) Salaries, wages and other similar remuneration, other than...
A student, business apprentice or trainee who is or was...
Article 20 Professors, teachers and researchers
(1) A professor, teacher or researcher who visits one of...
(1) Items of income beneficially owned by a resident of...
(1) Capital represented by immovable property referred to in Article...
Article 23 Elimination of double taxation
(1) (a) Where a resident of Georgia derives income or...
Article 24 Limitation of relief
(1) Where under any provision of this Agreement any income...
(1) Nationals of a Contracting State shall not be subjected...
Article 26 Mutual agreement procedure
(1) Where a resident of a Contracting State considers that...
Article 27 Exchange of information
(1) The competent authorities of the Contracting States shall exchange...
Article 28 Members of diplomatic missions and consular posts
Nothing in this Agreement shall affect the fiscal privileges of...
(1) This Agreement shall be ratified and instruments of ratification...
This Agreement shall remain in force until terminated by a...
IN WITNESS whereof the undersigned, being duly authorised thereto, have...
DONE in duplicate, at London this 13th day of July...
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