The Resource Changed HMRC interpretation of the residence articles in 16 double taxation agreements

Changed HMRC interpretation of the residence articles in 16 double taxation agreements

Label
Changed HMRC interpretation of the residence articles in 16 double taxation agreements
Title
Changed HMRC interpretation of the residence articles in 16 double taxation agreements
Creator
Subject
Language
eng
Summary
HMRC have announced a changed interpretation of the residence article in 16 double taxation agreements surviving from the 1940s and early 1950s which have all the same form. This current note discusses this change, looks into the history and the consequences of this change
Citation source
In: British tax review. - London. - (2016), no. 1 ; p. 1-7
http://library.link/vocab/creatorName
Avery Jones, J.F
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • residence
  • double taxation
  • treaty interpretation
  • domestic tax law
  • central management and control
Label
Changed HMRC interpretation of the residence articles in 16 double taxation agreements
Instantiates
Publication
Label
Changed HMRC interpretation of the residence articles in 16 double taxation agreements
Publication

Library Locations

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      52.37366609999999 4.9336932
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