DT10850 - Jordan: Agreement

The agreement (SI2001/3924) has effect:

  1. In the United Kingdom for

i) Income Tax and Capital Gains Tax from 6th April 2003

ii) Corporation Tax from 1 April 2003.

  1. In Jordan for the fiscal year beginning 1st January 2003.

The previous agreement (SI1979/300), covered shipping and air transport only and had effect from 7 February 1980. It did not provide for tax credit relief.

If using the HMRC Intranet, the agreement can be viewed through the 바카라 사이트śNew treaties/protocols in force바카라 사이트ť link on the sidebar. On the HMRC web-site, searching for 바카라 사이트śTreaties in force Jordan바카라 사이트ť will provide a link to the treaty.

The text of the Tax Treaty can be found via /government/publications/jordan-tax-treaties