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Double Taxation Agreement Between Uk And Egypt

Look at tax rates, the latest tax news and information on double taxation agreements with our specialized online resources, guides and useful links. The comprehensive agreement that came into force on 23 August 1980 (SI 1980/1091) came into force in the United Kingdom from 1977 to 1978 for income and capital gains tax from 1 April 1977 (5). For the purposes of this article, the profits that would have been paid to that company in the other State if the conditions imposed between the enterprises between the enterprises had been between independent enterprises that negotiates with the length of the Community are considered to be income from a source in the other country of the first State, and the discharge is granted in accordance with the provisions of paragraph 1 or paragraph 2 of this article. Service payments are subject to the 20% WHT. However, an applicable DTT signed between Egypt and abroad may lead to the exemption of these payments if the services are provided abroad and not through PE in Egypt (on the basis of each DTT). concerned with entering into an agreement to avoid double taxation and to prevent tax evasion with respect to the taxation of income and income from capital; If you use the HMRC intranet, you can view the agreement via the «New Contracts/Protocols in Force» link in the sidebar. On HMRC`s website, the search for «current contracts in Egypt» will provide a link to the contract. and in both cases, conditions different from those that would be achieved between independent companies are imposed or imposed between the two companies in their commercial or financial relations, so that any profits that would be paid to one of the companies, but which have not accumulated as a result of these conditions, can be included in the profits of that business and be taxed accordingly. 3. The term «interest» used in this article refers to income from government securities, bonds or bonds, whether secured by mortgages (only mortgage interest on property covered by Article 6 of this agreement) and whether or not they have a right to share in profits and other receivables of any kind, as well as any other income related to government income under state tax law. The terms «interests» do not include items that are considered a division within the meaning of Article 10 of this agreement.

3. Companies of a contracting state whose capital is held, directly or indirectly, by one or more residents of the other contracting state or who are under the control of themselves are not subject, in the first state, to a tax or related requirement that is different or more burdensome from the taxation and related requirements to which other similar enterprises of that first state are or may be subject.


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