UK Statutory Instrument
1997
United Kingdom
The Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1997
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What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Browse 32 other sections — procedural / definitional / commencement
(1) This Arrangement shall apply to taxes on income and...
(1) For the purposes of this Arrangement, unless the context...
(1) For the purposes of this Arrangement, the term “resident...
(1) For the purposes of this Arrangement, the term “permanent...
(1) Income derived by a resident of a territory from...
(1) The profits of an enterprise of a territory shall...
(1) Profits of an enterprise of a territory from the...
(1) Where: (a) an enterprise of a territory participates directly...
(1) Dividends paid by a company which is a resident...
(1) Interest arising in a territory and paid to a...
(1) Royalties arising in a territory and paid to a...
(1) Gains derived by a resident of a territory from...
(1) Income derived by a resident of a territory in...
(1) Subject to the provisions of Paragraphs 16, 18, 19...
Directors' fees and other similar payments derived by a resident...
(1) Notwithstanding the provisions of Paragraphs 14 and 15 of...
(1) Subject to the provisions of sub-paragraph (2) of Paragraph...
(1) (a) Salaries, wages and other similar remuneration, other than...
Payments which a student or business apprentice who is or...
(1) The provisions of this Paragraph shall apply notwithstanding any...
(1) Items of income beneficially owned by a resident of...
(1) Where under any provision of this Arrangement any income...
(1) Subject to the provisions of the law of the...
(1) The taxation on a permanent establishment which an enterprise...
(1) Where a resident of a territory considers that the...
(1) The competent authorities of the territories shall exchange such...
Nothing in this Arrangement shall affect the fiscal privileges of...
(1) Each of the territories shall notify to the other...
This Arrangement shall remain in force until terminated by the...
This Order may be cited as the Double Taxation Relief...
It is hereby declared— (a) that the arrangements specified in...
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