Lexis Nexis
UK Tax Treaties
UK Tax Treaties considers the practical interpretation of the UK's double tax treaties and domestic rules concerning relief from double taxation.
One Year Subscription Only Terms
Subscribers receive the product(s) listed on the Order Form and any Updates made available during the annual subscription period. Shipping and handling fees are not included in the annual price.
Subscribers are advised of the number of Updates that were made to the particular publication the prior year. The number of Updates may vary due to developments in the law and other publishing issues, but subscribers may use this as a rough estimate of future shipments. Subscribers may call Customer Support at 800-833-9844 for additional information.
Subscribers may cancel this subscription by: calling Customer Support at 800-833-9844; emailing customer.support@lexisnexis.com; or returning the invoice marked 'CANCEL'.
If subscribers cancel within 30 days after the product is ordered or received and return the product at their expense, then they will receive a full credit of the price for the annual subscription.
If subscribers cancel between 31 and 60 days after the invoice date and return the product at their expense, then they will receive a 5/6th credit of the price for the annual subscription. No credit will be given for cancellations more than 60 days after the invoice date. To receive any credit, subscriber must return all product(s) shipped during the year at their expense within the applicable cancellation period listed above.
Product description
The work also discusses, article by article, the OECD and UN model treaties and commentary, covering key case law surrounding the interpretation of double tax treaties.
Also contained in the text is a chapter dealing with key EU treaty matters as they relate to UK corporation tax.
Featuring over 100 worked examples, this comprehensive work focuses on the practical application of the UK domestic and treaty law, as well as containing coverage on royalties, licence payments, permanent establishment and much more, allowing the practitioner to give more succinct transactional advice.
