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Non-standard treaty tie-breaker rules for company residence – guidelines published

|Treaty Development|United Kingdom
United Kingdom

On 14 January 2013, HM Revenue & Customs (HMRC) published new section INTM120085 of the International Manual on company residence, providing clarification on non-standard treaty tie-breaker rules.

According to certain double taxation agreements, e.g. Canada - United Kingdom Income Tax Treaty (1978)Netherlands - United Kingdom Income Tax Treaty (2008)&nb…


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