Double taxation relief

Double taxation relief guidance:

What are the anti-avoidance concerns in a double tax treaty context? As discussed in Practice Note: What are double tax treaties?, one of the aims of double tax...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Many investors in UK property are based outside the UK. The UK real estate sector is attractive to a range of investors, from high net worth individuals acquiring...

Practice Note

Article 10 of the OECD model convention is concerned with the taxation of dividends paid cross border. In particular it deals with the allocation of taxing rights...

Practice Note

International tax law is mostly concerned with the taxing rights of states. As with all forms of international law, the need to deal with such issues arises from...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

This Practice Note explains some of the key definitions and concepts a tax lawyer will come across when dealing with a double tax treaty or double tax convention (DTT),...

Practice Note

Double tax treaties or conventions (DTTs) have a dual nature. They are: • conventions between states (the contracting states), governed by international law, and • part...

Practice Note

Brexit: As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

Unilateral relief may be available as a credit against UK inheritance tax (IHT) where a tax of a character similar to IHT has been imposed on property in an overseas...

Practice Note

Double tax treaties (DTTs) allocate taxing rights between jurisdictions, with the primary aim of ensuring that taxpayers do not suffer tax on the same income twice in...

Practice Note