The Resource The other (D)TT
The other (D)TT
Resource Information
The item The other (D)TT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The other (D)TT represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- The other (D)TT
- Title
- The other (D)TT
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-other-DTT/YmE7BOX81Ao/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-other-DTT/YmE7BOX81Ao/">The other (D)TT</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-other-DTT/YmE7BOX81Ao/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-other-DTT/YmE7BOX81Ao/">The other (D)TT</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
