Citation: Kepper, Philipp (2012) Attribution of profits to permanent establishments under UK law – Inbound situations – (UK permanent establishment of a non-resident company). Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.
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Philipp_Kepper_MA_Taxation_dissertation.pdf
Creative Commons: Attribution-Noncommercial-No Derivative Works 3.0
Abstract
This disseration examines past uncertainties and current practice determining the legal position in the United Kingdom on taxing the profits of non-UK resident companies trading through Permanent Establishments (PEs). The author looks at the way and the extent to which OECD Model Law has been implemented in the UK.
Metadata
| Additional Information: | Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice) (TAX) |
|---|---|
| Creators: | Kepper, Philipp and |
| Subjects: | Law |
| Keywords: | Taxation - Law and legislation - United Kingdom, Taxation - Law and legislation, International tax treaties, Double Tax convention, Business profits, Permanent Establishment, Treaty Interpretation, OECD, Organisation for Economic Co-operation and Development |
| Divisions: | Institute of Advanced Legal Studies |
| Collections: | Theses and Dissertations Dissertation |
| Dates: |
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