Jose Madariaga Tax Assistant Dorsey & Whitney London looks at UK double tax treaties and their impact on UK domestic law
It is well known that the UK boasts the largest network of double tax treaties (DTT) in the world which is undoubtedly a positive signal for taxpayers who may now feel encouraged to pursue cross-border commercial activities without fear of over-taxation.
In this sense nobody denies the importance that DTT have in eliminating the harmful effects of international double taxation. Likewise tax authorities all over the world are eager to put into practice methods of mutual assistance and exchange of information using the structure provided by the relevant clauses in the DTT in order to tackle the negative effects of international tax evasion.
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Jose Madariaga Tax Assistant Dorsey & Whitney London looks at UK double tax treaties and their impact on UK domestic law
It is well known that the UK boasts the largest network of double tax treaties (DTT) in the world which is undoubtedly a positive signal for taxpayers who may now feel encouraged to pursue cross-border commercial activities without fear of over-taxation.
In this sense nobody denies the importance that DTT have in eliminating the harmful effects of international double taxation. Likewise tax authorities all over the world are eager to put into practice methods of mutual assistance and exchange of information using the structure provided by the relevant clauses in the DTT in order to tackle the negative effects of international tax evasion.
...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
