The Resource The history of the United Kingdom's first comprehensive double taxation agreement

The history of the United Kingdom's first comprehensive double taxation agreement

Label
The history of the United Kingdom's first comprehensive double taxation agreement
Title
The history of the United Kingdom's first comprehensive double taxation agreement
Creator
Subject
Language
eng
Summary
For some time the United Kingdom failed to make any tax treaties because of its strong objection to source taxation by the other state. This article considers the reason for that objection ands the compromise in this attitude that finally made a tax treaty with the United States possible in 1945 - when war time levels of taxation meant that the lack of any double taxation relief outside the Empire had become extremely serious. The article draws on information in the Public Record Office about the negotiations that led to the conclusion of the treaty. The US-UK treaty is remarkable in tax treaty history for the number of items that are to be found for the first time ever in that treaty and which became the UK's (and in some cases everyone's) treaty practice
Citation source
In: British tax review. - London. - (2007),
http://library.link/vocab/creatorName
Avery Jones, J.F
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • history of taxation
Label
The history of the United Kingdom's first comprehensive double taxation agreement
Instantiates
Publication
Label
The history of the United Kingdom's first comprehensive double taxation agreement
Publication

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