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英国の租税条約

UK Tax Treaties

Alastair Munro,Teresa Nogueira, Joanna Harrison, KPMG

1 vol. xix, 991pp. Paperbound. 2013.

Butterworths. ISBN: 9781405755290

¥39,651

在庫あり

居住・非居住の内国・外国会社の英国内所得の取扱いについて、英国租税条約と関連規則の実務上の解釈を解説。OECDおよび国連モデル条約の条項分析、英国法人税に係るEU条約上の論点、配当、利子、ロイヤルティ、ライセンス料、恒久施設などの実務上の取扱いを解説。

【Table of Contents】

1. Introduction

2. Historical background to double tax relief and treaties

3. UK domestic rules (income)

4. UK domestic rules (capital gains)

5. UK domestic rules (distributions)

6. UK domestic rules (non-residents)

7. Special companies (e.g., financial traders)

8. Background to treaties and OECD/UN models/commentary

9. Articles in agreements - scope and definitions (e.g. PE)

10. Articles in agreements business profits

11. Articles in agreements - associated enterprises

12. Articles in agreements shipping and air transport

13. Articles in agreements - dividends, interest and royalties

14. Management fees

15. Capital gains

16. Independent personal services

17. Dependent personal services

18. Directors' fees

19. Artists and athletes

20. Pensions and annuities

21. Government service

22. Professors, teachers, students and apprentices

23. Income not expressly mentioned/other income

24. Capital

25. Non-discrimination

26. Mutual agreement

27. Exchange of Information

28. Territorial extension

29. Entry into force/termination

30. Treaty shopping and other avoidance

31. EU Treaty matters

Appendices