Bilateral tax agreement for avoidance of double taxation

Deducted from EU savings income

Dividends, double taxation relief

Dividends, exemption

Double taxation agreement, redemption of loan notes under material tax change provisions

Double taxation relief

Capital gains tax credit

Certificates to avoid levy

Double taxation arrangements, giving effect to


Income tax credit



Priority rule

Remittance basis, calculation of income or gain

Duty to deduct

Entertainers and sportsmen


Free movement of capital, unjustified restriction

Freedom of establishment under European Community law

Manufactured overseas dividends in stock lending transactions

Mechanism capping direct taxes by reference to income

Tax on income of natural persons

Wages tax, freedom to provide services