The Resource HMRC v Anson: hybrid mismatches and double taxation - a trip into Wonderland

HMRC v Anson: hybrid mismatches and double taxation - a trip into Wonderland

Label
HMRC v Anson: hybrid mismatches and double taxation - a trip into Wonderland
Title
HMRC v Anson: hybrid mismatches and double taxation - a trip into Wonderland
Creator
Subject
Language
eng
Summary
This case note reviews the decision in Anson (Anson v HMRC [2013] EWCA Civ 63) and tries to set it against the broader context of developments concerning the treatment of income earned through hybrid and other entities in cross-border circumstances where there are potentially conflicting claims to taxation or reliefs. Mr Anson, who was a resident but not domiciled in the UK, remitted to the UK distributions of his share of the business profits from a USA limited liability company (LLC). He was taxed in both countries
Citation source
In: British tax review. - London. - (2013),
http://library.link/vocab/creatorName
Nikolakakis, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • double taxation
  • tax treaty
  • treaty interpretation
  • residence
  • domicile
Label
HMRC v Anson: hybrid mismatches and double taxation - a trip into Wonderland
Instantiates
Publication
Label
HMRC v Anson: hybrid mismatches and double taxation - a trip into Wonderland
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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