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Sierra Leone - United Kingdom Tax Treaty (as amended by 1968 Arrangement) — Orbitax Tax Hub

Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.


Paragraph 1

(1) The taxes which are the subject of this Arrangement are:

  • (a) In the United Kingdom:
    • (i) The income tax (including surtax) and
    • (ii) the profits tax
  • (hereinafter referred to as "United Kingdom tax").
  • *(b) In Sierra Leone:
    • (i) The income tax,
    • (ii) the duty on profits charged under the Concessions Ordinance, 1931,
    • (iii) the diamond industry profit tax, and the profits tax charged under the Tonkolili Agreement Ordinance, 1937
  • (hereinafter referred to as "Sierra Leone tax").

(2) This Arrangement shall also apply to any other taxes of a substantially similar character imposed in the United Kingdom or Sierra Leone after this Arrangement has come into force.