On 16 July 2014, the U.K. ratified the pending income and capital tax treaty with Zambia.  The treaty was signed 4 February 2014, and once in force and effective, will replace the 1972 tax treaty between the two countries.

Taxes Covered

The treaty covers U.K. income tax, corporation tax and capital gains tax, and covers Zambia income tax.

Residence

If a company is resident in …

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