International Tax Handbook - ITHCONT8

International Tax Handbook: Contents

NON-RESIDENTS. DOMESTIC AND TREATY LAW

ITH800NRs: domestic and treaty law: Introduction
ITH801NRs: domestic and treaty law: Relevance of TMA70 Part VII
ITH802NRs: domestic and treaty law: charge on trading within UK
ITH806+Trading through agent - common law concept
ITH810+What is 'trading in'?
ITH813+Contracts in the United Kingdom
ITH816NRs: domestic and treaty law: contracts abroad
ITH817NRs: domestic and treaty law: place of contract not decisive
ITH820+The test of where the profits in substance arise
ITH830+The making of a contract
ITH837+Corporation Tax - Section 11 ICTA 1988
ITH842+Branch or agency
ITH846NRs: domestic and treaty law: trading company liable to IT
ITH849NRs: treaty charge: permanent establishment
ITH850NRs: domestic and treaty law: civil law concept of agency
ITH851+Agent as permanent establishment
ITH857NRs: domestic law measure of taxable profits
ITH858+Treaty law measure - Business Profits Article
ITH864+The practical approach to measuring the profits
ITH868+Chargeable gains
ITH876+Income chargeable to income tax - interest
ITH878NRs: IT: interest: agent: control/management: ESC B13
ITH879NRs: IT: interest: solicitors as agents for interest: ESC B13
ITH880NRs: domestic and treaty law: charge to IT: rents




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