Double Taxation Relief - Guidance
"The 2005 Finance Act contained Double Taxation Relief measures in Chapter 9. Draft guidance is available on:
- DTR on Trade Receipts (PDF 166K)
- DTR on Trade Receipts - Case V income (PDF 68K)
- DTR anti avoidance (PDF 131K)
- DTR anti avoidance - Flowchart (PDF 48K)
- Underlying Tax (PDF 81K)
Your comments on the draft guidance are welcome. The guidance will be incorporated into the International Manual over the coming months. Please address comments to:
Martin Brooks
HMRC
3rd Floor (Central)
100 Parliament Street
London
SW1A 2BQ
Martin.Brooks@ir.gsi.gov.uk
020 7147 2651
