International treaty

Montserrat: tax treaties

Tax treaties and related documents between the UK and Montserrat.

• From: HM Revenue & Customs
• Published: 27 December 2013

Documents

1947 Montserrat-UK Double Taxation Arrangement as amended by the 2009 Arrangement - in force

PDF, 55.3 KB, 23 pages

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Details

The Double Taxation Arrangement entered into force on 28 January 1948 and was amended by arrangements on 8 April 1968 and 7 December 2009.

The arrangement is effective in Montserrat from 1 January 1946 and in the UK from:

• 6 April 1945 for surtax
• 6 April 1946 for Income Tax
• 1 January 1947 for profits tax

Published 27 December 2013