DT1700+ - Double Taxation Relief Manual: Contents
INCOME ARISING IN THE UNITED KINGDOM TO NON-RESIDENTS
Trading and professional income
| DT1700 | Income arising in the United Kingdom: Trading and professional income: Enterprises trading in the |
| DT1701 | Non-residents: UK income: Branch or agency |
| DT1702 | Non-residents: UK income: Trading through a branch or agency |
| DT1703 | Non-residents: UK income: Non-trading income |
| DT1704 | Non-residents: UK income: Agreement partner resident |
| DT1710 | Non-residents: UK income: Permanent establishment |
| DT1711 | Non-residents: UK income: Examples |
| DT1712 | Non-residents: UK income: Exclusions |
| DT1713 | Non-residents: UK income: Agents |
| DT1714 | Non-residents: UK income: Subsidiary and associated companies |
| DT1715 | Non-residents: UK income: Reference to Head Office |
| DT1725 | Non-residents: UK income: Business Profits |
| DT1726 | Non-residents: UK income: Profits: permanent establishment |
| DT1727 | Non-residents: UK income: Arm's length |
| DT1728 | Non-residents: UK income: Expenses |
| DT1729 | Non-residents: UK income: No deduction for notional costs |
| DT1730 | Non-residents: UK income: Interest |
| DT1731 | Non-residents: UK income: Other income included in profits |
| DT1732 | Non-residents: UK income: Chargeable gains |
| DT1733 | Non-residents: UK income: Charge on deemed disposals |
| DT1734 | Non-residents: UK income: Special roll-over provisions |
| DT1735 | Non-residents: UK income: Relief on UK domestication |
| DT1736 | Non-residents: UK income: European Community Mergers |
| DT1740 | Non-residents: UK income: Independent personal |
| DT1745 | Non-residents: UK income: Artistes and entertainers |
| DT1750 | Non-residents: UK income: Partnerships |
| DT1760 | Non-residents: UK income: Residents of non-agreement countries |
