Specific conditions apply for higher rate. The United Kingdom considers its tax treaties with Belarus and Russia to remain in force and has stated its intention to continue to comply with their terms, despite receiving notification from Belarus and Russia that they have suspended substantially all ...
for the taxpayer. In a number of circumstances, tax treaties may provide for particular tax rates mainly dependent on the nature of the instruments and on the profile of the recipients/payers. In such cases, the applicable WHT rate must be verified from an analysis of the relevant tax treaty...
Excludes interest on funds directly connected with the operation of ships or aircraft in international traffic. Lower rate if paid to a bank for a loan of at least five years for the financing of equipment or of investment projects. Royalties: ...
The treaty does not limit the taxation of certain profit-based interest income, which is deducted by the debtor from their tax base; consequently, the domestic rate (plus solidarity surcharge) applies. The USSR treaty continues in force with Moldova. ...