Under the Bretton Woods Agreements Order in Council 19461 any obligation or security, including any dividend or interest thereon, issued by the International Monetary Fund or the International Bank for Reconstruction and Development, or guaranteed by that Bank is not taxable if the sole basis for the taxation is the place or currency in which the obligation or security is issued, payable or paid, or the location of any office etc maintained by the Fund or Bank2.
The result is that
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:21