Tax Treaties 2010. Alastair Munro, Teresa Nogueira and Jo Harrison

Munro, Alastair

Published by LexisNexis
ISBN 10: 1405755296 / ISBN 13: 9781405755290
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Considers the practical interpretation of the UK's double tax treaties and domestic rules concerning relief from double taxation, as they relate to the taxation of income in the UK on both UK resident and non-UK resident companies. This work also discusses the OECD and UN model treaties and commentary. Num Pages: 512 pages, illustrations. BIC Classification: 1DBK; LNU. Category: (P) Professional & Vocational. Dimension: 230 x 151 x 46. Weight in Grams: 1274. . 2010. Paperback. . . . . Bookseller Inventory #

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Synopsis: Tax Treaties considers the practical interpretation of the UK's double tax treaties and domestic rules concerning relief from double taxation, as they relate to the taxation of income in the UK on both UK resident and non-UK resident companies. The work also discusses, article by article, the OECD and UN model treaties and commentary, covering key case law surrounding the interpretation of double tax treaties. Also contained in the text is a chapter dealing with key EU treaty matters as they relate to UK corporation tax. Featuring over 100 worked examples, this comprehensive work focuses on the practical application of the UK domestic and treaty law, as well as containing coverage on royalties, licence payments, permanent establishment and much more, allowing the practitioner to give more succinct transactional advice.

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Title: Tax Treaties 2010. Alastair Munro, Teresa ...
Publisher: LexisNexis
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