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Chapter DT2452

Document Cited in Related
Vincent
Published date20 May 2016
Record NumberDT2452

The table summarises the provisions of the treaty as they relate to income derived by UK residents. The rate shown is the ‘treaty rate’ and does not reflect taxes chargeable under domestic law before relief is given under the provisions of the treaty. The ‘treaty rate’ is the maximum rate at which Antigua and Barbuda is permitted to tax income in the relevant categories under the treaty. Rates chargeable under domestic law may be higher or lower.

In all cases other conditions for relief (e.g. in relation to residence) will have to be met before relief is due under the treaty. The text of the treaty itself should be consulted for the full details. The text of the treaty can be found on gov.uk.

Subject Comments Article
Portfolio dividends 0% (Note 1) 6
Dividends on direct investments 0% (Note 1) 6
Conditions for lower rate on dividends on direct investments N/A N/A
Property income dividends 0% (Note 1) 6
Interest The arrangement does not
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