OT41500 - Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Contents
Outline |
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Examples of Restrictions on UK Taxation |
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Other treaty implications |
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Different types of treaties |
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Treaties with a restricted definition of the UK confined to land areas & territorial sea |
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Treaties without an Offshore Activities Article but with an extended definition of the UK including UK Continental Shelf, land and territorial sea areas |
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Treaties with an Offshore Activities Article - Example 1 |
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Treaties with an Offshore Activities Article - Example 2 |
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Treaties with an Offshore Activities Article - Example 3 |
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Treaties with Offshore Article Equivalents - Example India |
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Measurement of duration |
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Shipping and Air Transport Articles |
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The Construction and Interpretation of Treaties |
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Permanent Establishment and Business Profits Articles |
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Long term offshore construction type work - Overview |
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Long term offshore construction type work - Is there a fixed place of business? |
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Long term offshore construction type work - Is it listed in Article 5 as an example of a Permanent Establishment? |
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Long term offshore construction type work - Is there a construction project lasting more than a given number of months? |
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Long term offshore construction type work - An example |
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Operations of semi-submersible drilling rigs |
