Arrangement between the United Kingdom and Sierra Leone for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Paragraph 1 (1) The taxes which are the subject of this Arrangement are: (a) In the United Kingdom: The income tax (including surtax) and the profits tax (hereinafter referred to as "United Kingdom tax"). (b) In Sierra Leone: The income tax, the duty on profit…