The Resource Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128

Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128

Label
Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128
Title
Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128
Creator
Contributor
Subject
Language
eng
Summary
Judgment by the Court of Appeal, Civil Division, decision date 28 August 2020. The case considers the issue of how to calculate the profits attributable to a UK permanent establishment (PE) of an overseas enterprise conducting the business of banking and finance. The Court of Appeal held that HMRC was entitled to disallow interest deductions claimed by the UK PEs of two Irish banks
Citation source
In: International tax law reports. - London. - Vol. 23 (2021), part 6 ; p. 983-1072
http://bibfra.me/vocab/relation/comm
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http://library.link/vocab/creatorName
Nikolakakis, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • allocation of profits
  • PE
  • branch
  • foreign bank
  • tax treaty
  • interest deduction
Label
Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128
Instantiates
Publication
Label
Irish Bank Resolution Corporation Ltd and another v Revenue and Customs Commissioners : [2020] EWCA Civ 1128
Publication

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