Tax Treaties 2011
Cross-border issues are increasing and organisations want to retain as much of their revenues as possible. On a global level, bodies such as the OECD are reacting and issuing policy accordingly. You are frequently required to interpret tax treaties and need to be up to speed with issues such as:
- Permanent Establishment
- Triangulation
- How can treaties be exploited to give maximum credit
Make the most effective transaction for your client, by understanding how the treaties work with Tax Treaties 2010. It 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.
Tax Treaties 2010 discusses, article by article, the OECD and UN model treaties so you can easily interpret them and see how the clauses work in practice. 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, extensive commentary and key case law, Tax Treaties 2010 is a comprehensive work which 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 you to give more succinct transactional advice.
Tolley’s Tax Guide deciphers complex tax legislation into straightforward English, that provides you with a refresher of what’s new in 2011 and helps you find the right answers quickly and easily.
This new edition of this established work on Tolley's Tax Planning is fully up to date and details in a clear and concise format the practical taxation strategies used across the whole range of financial decision-making criteria required by individuals, partnerships and corporate bodies.