The Double Taxation Relief and International Tax Enforcement (Zambia) Order 2014

• Citation: S.I. 2014/1876
• Sections: 2

Section 1 Citation

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Zambia) Order 2014.

Section 2 Double taxation and international tax enforcement arrangements to have effect

It is declared that—

(a) the arrangements specified in the Agreement and Protocol set out in the Schedule to this Order have been made with the Government of the Republic of Zambia;

(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and taxes of a similar character imposed by the laws of the Republic of Zambia and for the purposes of assisting international tax enforcement; and

(c) it is expedient that those arrangements should have effect.