Tax treaties : United Kingdom law and practice

목차 (Table of Contents)

• CONTENTS
• Dedication = ⅴ
• Preface = ⅶ
• Table of Cases = xix
• Table of Statutes = xxvii
• Table of Statutory Instruments = xxxiii
• Table of Treaties-Alphabetical = xli
• Table of Treaties-Chronological = li
• Chapter 1 : The Legal Framework : United Kingdom Law
• What Are Tax Treaties? = 1-02
• Treaty-making = 1-03
• Treaty Implementation = 1-04
• Scope of Treaties = 1-05
• Retrospective Effect = 1-13
• Treaties Made Under Old Law = 1-15
• Effect of Treaties = 1-16
• Putative Treaties = 1-20
• State Succession = 1-21
• Relationship between Treaties and Specific Statutory Provisions = 1-24
• Treaty override = 1-25
• Override by interpretation = 1-30
• Limiting access to treaties = 1-33
• Extension of treaty benefits = 1-34
• Chapter 2 : The Legal Framework : European Law
• Defences to Discrimination = 2-02
• Personal Scope = 2-03
• Treaties beween Member States = 2-08
• Limits on the effect of treaties = 2-11
• Treaties authorising discrimination = 2-13
• Discriminatory treaties = 2-14
• Waiver of cohesion = 2-17
• Most favoured nation treatment = 2-19
• Specific Treaty Provisions = 2-20
• Permanent establishment = 2-20
• Dependent personal services = 2-22
• Elimination of double taxation : foreign tax credit = 2-29
• U.K. Treaties with Member States = 2-31
• Recent treaties with Member States = 2-33
• Non-discrimination = 2-34
• Interest and royalties = 2-35
• Pensions and similar payments = 2-36
• Irish financial institutions = 2-38
• Treaties with Third Countries = 2-39
• Chapter 3 : Interpretation with Tax Treaties
• Vienna Convention on the Law of Treaties = 3-05
• Commerzbank principles = 3-07
• General Rule of Interpretation = 3-10
• The ordinary meaning of terms = 3-11
• Context = 3-18
• Object and purpose = 3-26
• Supplementary Means of Interpretation = 3-29
• OECD Model Commentary = 3-32
• Other treaties = 3-34
• Writings of jurists = 3-35
• Foreign judgments = 3-37
• Statutory Rules of Interpretation = 3-40
• Special relationship = 3-41
• Other References to Domestic Law = 3-44
• Treaties in More than One Language = 3-46
• Human Rights and the European Convention on Human Rights = 3-48
• Chapter 4 : Access to Treaty Benefits : Fiscal Domicile and Personality
• Who is Entitled to the Benefits of a Tax Treaty? = 4-01
• Are treaty benefits for residents of contracting states only? = 4-02
• Non-discrimination = 4-06
• Who is a Resident for Treaty Purposes? = 4-07
• OECD definition = 4-08
• Colonial definition = 4-10
• Dual residence : individuals = 4-14
• Dual residence : companies = 4-16
• The impact of treaty residence on domestic law = 4-17
• Central management and control = 4-18
• Management and control = 4-19
• Place of effective management = 4-20
• OECD discussion paper = 4-23
• Triangular cases = 4-24
• Dual residence : trusts = 4-26
• Dual residence : partnership = 4-27
• Person = 4-28
• Foreign entity characterisation = 4-30
• Treaty classification = 4-33
• U.S. entitities and the U.S. Treaty = 4-34
• Fiscal transparency = 4-36
• Chapter 5 : Income from Business
• Distributive Provisions of Income Tax Treaties = 5-01
• Permanent Establishment = 5-03
• Administrative practice = 5-05
• Physical permanent establishments = 5-06
• Permanent establishments in e-commerce = 5-09
• Agency establishments = 5-12
• Business Profits = 5-16
• Which profits are "business profits"? = 5-17
• Attribution of profits to a branch = 5-18
• Deduction of expenditure = 5-25
• Customary methods of allocation = 5-26
• Independent Personal Services = 5-28
• Technical Service Fees = 5-30
• Shipping and Air Transport = 5-32
• Artistes and Sportsmen = 5-33
• Associated Enterprises = 5-36
• Chapter 6 : Income from Property
• Income from Immovable Property = 6-01
• Dividends = 6-03
• Withholding tax = 6-04
• Repayment of tax credits = 6-05
• Dividend effectively connected with a permanent establishment = 6-10
• Interest = 6-11
• Meaning of interest = 6-12
• Source of interest = 6-14
• Special relationship = 6-15
• 75 per cent group = 6-20
• No 75 per cent group = 6-21
• Interest attributed to a permanent establishment = 6-22
• Royalties = 6-23
• Scope of the royalty article = 6-24
• Source of royalty = 6-26
• Disposal of patents = 6-29
• Royalties effectively connected with a permanent establishment = 6-30
• Special relationship = 6-31
• Anti-avoidance = 6-33
• Burden of proof = 6-35
• Chapter 7 : Employment and Pensions
• Income from Employment = 7-01
• Employment versus self-employment = 7-03
• Place of performance = 7-06
• Short stay employees = 7-07
• Share option gains = 7-11
• U.S. Treaty(2001) = 7-12
• Seafarers and Aircrew = 7-14
• Directors' Fees = 7-15
• Academics = 7-16
• Educational institution = 7-18
• Two-year limit = 7-19
• Government Services = 7-21
• Pensions = 7-24
• Social security pensions = 7-26
• Consideration for past employment = 7-27
• Source of pensions = 7-29
• Contributions to pension schemes = 7-30
• Government pensions = 7-35
• Chapter 8 : Capital Gains and Miscellaneous Cases
• Capital Gains = 8-01
• Capital Assets of a Permanent Establishment = 8-02
• Branch assets = 8-02
• Sale of U.K. patent rights = 8-04
• Immovable property = 8-05
• Development gains relating to land = 8-06
• Exploration of exploitation shares = 8-07
• Alienation of ships and aircraft = 8-08
• Exit charges = 8-09
• Gains of former residents = 8-10
• Other Income = 8-12
• Offshore Exploration and Exploitation Activities = 8-14
• Students = 8-17
• Chapter 9 : Treaties and European Tax Directives
• Legislative Instruments = 9-02
• Direct Effect = 9-03
• Tax by Regulation : the EEIG = 9-05
• Directives and Tax Treaties : the 1990 Package = 9-06
• The Parent-Subsidiary Directive = 9-07
• Qualification = 9-08
• Implementation = 9-09
• Substance over form = 9-11
• ACT, not withholding tax = 9-13
• Dividend tax credit repayment = 9-14
• No double taxation = 9-17
• Validity of the Directive = 9-19
• Appeal to the High Court = 9-20
• Scope of the Directive = 9-21
• Dividends = 9-22
• Elimination of double taxation = 9-24
• The Mergers Directive = 9-26
• Qualifying transactions = 9-27
• Tax consequences = 9-28
• Proposed Interest and Royalty Directive = 9-35
• Non-discrimination = 9-38
• Associated Enterprises = 9-39
• Exchange of Information = 9-40
• Chapter 10 : Elimination of Double Taxation : Credit for Foreign Tax
• Treaty versus Unilateral Relief = 10-03
• Same Income, Different Person = 10-05
• Matching Foreign Income and Tax with U.K. Liability = 10-07
• Source Rules = 10-08
• Residence = 10-09
• Foreign Tax Payable = 10-10
• Treaty Restrictions on Credit = 10-11
• Limit on Credit = 10-12
• Credit for Underlying Tax = 10-13
• Tax Sparing = 10-15
• Chapter 11 : Treaty Shopping and Other Avoidance
• What is Avoidance? = 11-02
• Treaty Interaction with Domestic Anti-Avoidance Rules = 11-05
• Non-arm's length rules = 11-06
• Re-characterisation rules = 11-07
• Imputation rules = 11-08
• Interpretation rules = 11-09
• Pure tax avoidance rules = 11-10
• Treaty Shopping = 11-11
• Treaty Based Anti-Abuse Measures = 11-13
• Beneficial ownership = 11-14
• Specific countermeasures = 11-25
• "Subject to tax" approach = 11-26
• Exclusion of tax favoured entities = 11-29
• "Channel approach" = 11-36
• "Bona fide" provisions = 11-37
• "Purpose" provisions = 11-50
• Look-through rules = 11-54
• U.S. Treaty(2001) = 11-61
• Other approaches = 11-63
• Procedural methods = 11-64
• Judicial Approaches = 11-65
• The Ramsay doctrine = 11-75
• Avoidance and European Community Law = 11-81
• Limitation of benefit provisions susceptible to invalidation = 11-88
• Directive shopping = 11-99
• Chapter 12 : Practical Application
• Claim or Self-assessment of Treaty Benefits = 12-02
• Claims = 12-06
• Time limits = 12-07
• Documentation = 12-10
• Deduction at Source = 12-12
• Notice to Pay at Treaty Rates = 12-14
• Manufactured Overseas Dividends = 12-16
• Collection of Canadian and US Withholding Tax = 12-17
• Forms = 12-18
• Beneficial Ownership = 12-19
• Procedure = 12-20
• Dividends = 12-21
• Interest and Royalties = 12-22
• Capital Payments = 12-25
• Business Profits = 12-26
• Employment Income = 12-28
• Entertainers and Sportsmen = 12-29
• Residence = 12-30
• Individual residence = 12-30
• Other conditions = 12-33
• Company residence = 12-35
• Minimising Foreign Tax = 12-36
• Administration of Treaties = 12-39
• Conclusion = 12-42
• Chapter 13 : Disputes and Mutual Agreement Procedure
• Substantive Disputes = 13-01
• Judicial Review = 13-02
• Complaints = 13-07
• Mutual Agreement Procedure = 13-09
• Time limits = 13-14
• Methods of Giving Relief = 13-15
• Appeal versus Mutual Agreement Procedure = 13-17
• Mutual Agreement Procedure and GATS Dispute Resolution = 13-18
• Chapter 14 : Transfer Pricing Arbitration Convention
• Personal Scope = 14-02
• Taxes Covered = 14-03
• Arm's Length Standard = 14-04
• Participation in Management, Control of Capital = 14-05
• Elimination of Double Taxation = 14-06
• Time Limits = 14-07
• Adjustment Procedure = 14-08
• Advisory Commission = 14-10
• Information = 14-11
• Costs = 14-12
• Opinion of Advisory Commission = 14-13
• Choice of Forum = 14-14
• Conclusion = 14-15
• Chapter 15 : Exchange of Information
• Introduction = 15-01
• Duty of Confidentiality = 15-02
• Authority for Exchange of Information in Tax Treaties = 15-04
• Exchange of Information Agreements = 15-06
• Treaty Provisions = 15-07
• Other treaty provisions involving exchange of information = 15-11
• E.C. Mutual Assistance Directive = 15-13
• U.K. Domestic Law on the Provision of Information = 15-18
• Procedure = 15-23
• Appendix : Tax Treaties in Effect as at November 1, 2001 = 275
• Index = 279