Tax Treaties: UK Law and Practice provides detailed analysis of the law relating to tax treaties between the UK and other countries. Such agreements, made in order to harmonise taxation between states, are a key area of concern to international tax lawyers and accountants, and there has recently been a significant increase in legal development in this area. There are over 100 tax treaties involving the UK, and the work presents comprehensive examination of key clauses.
* Detailed practitioner guide to the UK treaty network and law relating to it
* Delivers expert commentary on the common forms of treaty provisions dealing with double taxation relief
* Analyses treaties in the context of EC law
* Gives insights on the practical application of treaties
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Für Beruf und Forschung
ISBN-13
978-0-421-72490-7 (9780421724907)
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Schweitzer Klassifikation
The legal framework: United Kingdom law. The legal framework: European law. Interpretation of tax treaties. Access to treaty benefits: fiscal domicile and personality. Income from business. Income from property. Employment and pensions. Capital gains and miscellaneous cases. Treaties and tax directives. Elimination of double taxation: credit for foreign tax. Treaty shopping and other avoidance. Practical appliance. Disputes and mutual agreement procedure. Transfer Pricing Arbitration Convention. Exchange of information.
