The Resource The other (D)TT

The other (D)TT

Label
The other (D)TT
Title
The other (D)TT
Creator
Subject
Language
eng
Summary
The UK has signed new double tax treaties with the Isle of Man and the Channel Islands. This article considers the broad implications and outlines the effect of the new treaties that come into force next year. The new treaties are consistent with the OECD model convention. They contain clear residence provisions with tie-breaker provisions. In most cases, dividends may be paid free of withholding tax in the payer jurisdiction. Dual residents will be able to benefit more readily from treaty relief
Citation source
In: Taxation. - Sutton. - Vol. 182 (2018), no. 4664 ; p. 10-12
http://library.link/vocab/creatorName
Pibworth, S
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • residence
  • tie-breaker rule
  • dividend withholding tax
  • dual residence
Label
The other (D)TT
Publication

Library Locations

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