Market leading insight for tax experts
View online issue

Tax treaty briefing for February 2015

Speed read

Treaty mutual agreement procedures between contracting parties are likely to become even more necessary as a result of BEPS, with action 14 aimed at speeding the settlement process. Hong Kong’s rapidly expanding treaty network makes it an attractive location as an Asia Pacific hub. Modern technology creates the challenge of analysing whether payments should be subjected to royalty withholding tax. Services rendered abroad are increasingly exposed to foreign tax, especially in jurisdictions such as India. Equipment leasing is a difficult area that can expose rents to foreign tax as a royalty or as business profits

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.