Market leading insight for tax experts
View online issue

Tax treaty briefing for March 2015

Speed read

The sourcing of royalties under domestic and treaty provisions will determine whether withholding tax applies to cross border payments into or out of the UK. Foreign jurisdiction requirements for a local holding company to head a consolidated tax return may be challenged through a treaty non-discrimination article. Hybrids, including partnerships, present challenges of treaty application. Recent anti-avoidance developments in China and Denmark reflect government concerns with treaty shopping, stimulated by the BEPS action 6 report on treaty abuse.

If you are not a subscriber, subscribe now to read this content.
If you are already a subscriber, sign in
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.