皇冠体育app

皇冠体育app Double Taxation Convention entered into force on 10 November 2014.

皇冠体育app convention is effective in Iceland from 1 January 2015 for:

• taxes withheld at source
• other taxes on Income

It鈥檚 effective in the UK from:

• 1 January 2015 for taxes withheld at source
• 1 April 2015 for Corporation Tax
• 6 April 2015 for Income Tax and Capital Gains Tax

Synthesised text of the Multilateral Instrument and the 2013 Iceland-UK Double Taxation Convention - in force

皇冠体育app 2013 Iceland-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

皇冠体育app modifications made by the MLI are effective in respect of the 2013 Iceland-UK Double Taxation Convention for:

• in both countries, in relation to taxes withheld at source, from 1 January 2020
• in the UK, in respect of corporation tax, from 1 April 2021; in respect of income tax and capital gains tax, from 6 April 2021
• in Iceland, in respect of other taxes for taxable periods beginning on or after 1 January 2021