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Tax Information :
Double Taxation Relief : Classification of section 49 Arrangements (Double Taxation) Orders - on income basis

Shipping Income

Country /
Territory
Date of Signature of
Arrangement
Date of
Order
Date of
Entry into
Force
Date of
Effect
(on or after date specified)
IRO
Sub-
legislation
Reference
Denmark
09.12.2004
07.06.2005
16.12.2005
Y/A
2005/2006
Germany
13.01.2003
16.11.2004
17.01.2005
Y/A
1998/1999
Netherlands
02.11.2000
20.02.2001
17.10.2001
Y/A 2002/2003
or
Y/A 1998/1999
upon an
enterprise's request
Norway
16.10.2003
16.11.2004
11.01.2005
Y/A
2005/2006
United Kingdom
25.10.2000
20.02.2001
03.05.2001
Y/A
2002/2003
USA
01.08.1989
16.08.1989
29.08.1989
16.08.1989
Y/A
1987/1988
J
           

 

2003 | Important notices | Privacy policy Last revision date: 29 October 2008