The Resource Double tax treaties in United Kingdom tax law

Double tax treaties in United Kingdom tax law

Label
Double tax treaties in United Kingdom tax law
Title
Double tax treaties in United Kingdom tax law
Creator
Subject
Language
eng
Summary
This article considers double tax treaties in UK tax law, including entry into force, retroactive effect, relationship of bilateral provisions to existing legislation, relationship between bilateral relief and unilateral relief, the question if treaty provisions create a charge to tax, the question if treaty provisions can increase an existing tax liability, interpretation, and termination or unilateral amendment of bilateral provisions
Citation source
In: British tax review. - London. - (1970),
http://library.link/vocab/creatorName
Oliver, J.D.B
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • case law
  • retroactivity
  • double taxation relief
  • treaty interpretation
Label
Double tax treaties in United Kingdom tax law
Instantiates
Publication
Label
Double tax treaties in United Kingdom tax law
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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