New Protocols have come into force, amending the existing double taxation arrangements with Guernsey, Jersey and Isle of Man with effect from 16 March 2016. The amendments aim to preserve the UK's taxing rights over a company's trading profits derived from land in the UK, under new rules introduced by Finance Act 2016. The entry into force dates are:
New Protocols have come into force, amending the existing double taxation arrangements with Guernsey, Jersey and Isle of Man with effect from 16 March 2016. The amendments aim to preserve the UK's taxing rights over a company's trading profits derived from land in the UK, under new rules introduced by Finance Act 2016. The entry into force dates are:
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