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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.

*ARTICLE 9

Paragraph 9

(1) An individual who is a resident of the United Kingdom shall be exempt from Sierra Leone tax on profits or remuneration in respect of personal (including professional) services performed within Sierra Leone in any year of assessment if:

  • (a) He is present within Sierra Leone for a period or periods not exceeding in the aggregate 183 days during that year, and
  • (b) The services are performed for or on behalf of a person resident in the United Kingdom, and
  • (c) The profits or remuneration are subject to United Kingdom tax.

(2) An individual who is a resident of Sierra Leone shall be exempt from United Kingdom tax on profits or remuneration in respect of personal (including professional) services performed within the United Kingdom in any year of assessment if:

  • (a) He is present within the United Kingdom for a period or periods not exceeding in the aggregate 183 days during that year, and
  • (b) The services are performed for or on behalf of a person resident in Sierra Leone, and
  • (c) The profits or remuneration are subject to Sierra Leone tax.

(3) The provisions of this paragraph shall not apply to the profits or remuneration of public entertainers such as stage, motion picture or radio artists, musicians and athletes.