xmlns:atom="http://www.w3.org/2005/Atom"
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...
Have agreed as follows:
This Convention shall apply to persons who are residents of...
ARTICLE 5 Permanent establishments
1.In this Convention, the term “permanent establishment” means a fixed...
2.The term “Permanent establishment” includes especially: (a) a place of...
3.A building site or construction or installation project constitutes a...
4.Notwithstanding the preceding provisions of this Article, the term “permanent...
5.Notwithstanding the provisions of paragraphs (1) and (2) of this...
1.The profits of an enterprise of a Contracting State shall...
2.Subject to the provisions of paragraph (3) of this Article,...
3.In determining the profits of a permanent establishment, there shall...
4.Insofar as it has been customary in a Contracting State...
5.No profits shall be attributed to a permanent establishment by...
6.For the purposes of the preceding paragraphs, the profits to...
7.Where profits include items or capital gains which are dealt...
1.Interest arising in a Contracting State which is derived and...
2.The term “interest” for United Kingdom tax purposes includes any...
3.The provisions of paragraph (1) of this Article shall not...
4.Where, by reason of a special relationship between the payer...
5.Any provision in the laws of either Contracting State relating...
7.The provisions of paragraph (1) of this Article shall not...
9.Where an individual is treated in paragraph (8)(b) of this...
1.Royalties derived and beneficially owned by a resident of a...
2.The term “royalties” as used in this Article means payments...
3.The provisions of paragraphs (1) of this Article shall not...
4.Where, by reason of a special relationship between the payer...
6.The provisions of paragraph (1) of this Article shall not...
8.Where an individual is treated under paragraph (7)(b) of this...
1.Gains derived by a resident of a Contracting State from...
2.Gains from the alienation of movable property forming part of...
3.Gains from the alienation of ships or aircraft operated in...
4.Gains derived by an enterprise o a Contracting State from...
5.Gains from the alienation of any property other than that...
Directors' fees and other similar payments derived by a resident...
ARTICLE 18 Pensions, annuities, alimony and social security payments
Payments which a student or business apprentice who is or...
1.Nationals of a Contracting State shall not be subjected in...
2.The taxation on a permanent establishment which an enterprise of...
3.Except where the provisions of paragraph (1) of Article 9,...
4.Enterprises of a Contracting State, the capital of which is...
5.Nothing contained in this Article shall be construed as obliging...
6.The provisions of this Article shall apply to the taxes...
ARTICLE 26 Members of diplomatic or permanent missions and consular posts
Nothing in this Convention shall affect any fiscal privileges accorded...
This Convention shall remain in force until terminated by one...
In witness whereof the undersigned, duly authorised thereto by their...
Done in duplicate at Reykjavik this 30th day of September...