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:
Article 1 Estates and inheritances covered
This Convention shall apply: (a) to estates and inheritances where...
Article 6 Movable property of a permanent establishment or a fixed base
Except for assets referred to in Articles 5 and 7...
Ships and aircraft belonging to an enterprise which forms part...
Article 9 Elimination of double taxation
(1) Where under this Convention the United Kingdom imposes tax...
(1) If the deceased was domiciled in a Contracting State...
1.Nationals of a Contracting State shall not be subjected in...
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 covered by...
Article 14 Diplomatic agents and consular officers
Nothing in this Convention shall affect the fiscal privileges of...
At the time of signing the Convention for the avoidance...