Withholding tax
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
Generally
Income tax credit
Interpretation
Meaning
Priority rule
Remittance basis, calculation of income or gain
Duty to deduct
Entertainers and sportsmen
Exceptions
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