OT41500 - Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Contents

OT41501Outline
OT41510Examples of treaty restrictions
OT41520Other treaty implications
OT41530Different types of treaties
OT41540Treaties with a restricted definition of the UK - confined to land areas & territorial sea
OT41550Treaties without an Offshore Activities Article but with an extended definition of the UK - includes the continental shelf of the UK as well as land areas & territorial sea
OT41560Treaties with an Offshore Activities Article: Norway
OT41570Treaties with an Offshore Activities Article: USA
OT41580Treaties with an Offshore Activities Article: France & Netherlands
OT41600DTA's: Exemption from UK tax on profits from operation of ships or aircraft
OT41610DTA's: OECD Model Shipping and Air Transport Article
OT41620Construction of treaties
OT41630Effects of the Permanent Establishment & Business Profits Articles
OT41640Long term offshore construction type work
OT41650Operations of semi-submersible drilling rigs






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