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The Meaning of “Enterprise”, “Business” and “Business profits” in the UK’s Double Taxation Conventions

Citation: Arning, Rachael (2011) The Meaning of “Enterprise”, “Business” and “Business profits” in the UK’s Double Taxation Conventions. Masters thesis, Institute of Advanced Legal Studies, School of Advanced Study.


Creative Commons: Attribution-Noncommercial-No Derivative Works 3.0

The terms “enterprise” “business” and “business profits” are used extensively in the OECD Model, which is the basis for the majority of the UK’s double tax conventions, and are central to the accepted rationale for attributing the right to exercise jurisdiction to tax on a source basis. However, none of these concepts is exhaustively defined. This paper focuses on the difficulties faced by the UK Courts and tax authorities in interpreting these terms in the context of permanent establishment provisions contained in UK tax treaties, and pays particular attention to the interaction between treaty law and the UK’s domestic law, including comparative law and public international law. It also highlights the problems which may arise where a differing interpretation of these terms are applied by reference to different countries’ domestic tax systems.

Additional Information: Masters dissertation (distinction) - MA in Taxation (Law, Administation and Practice)(TAX). It is based on a wider study that took place in connection with a seminar organised by the University of Piacenza, the OECD and the Italian Council of Ministers in Milan on 22 November 2010 entitled “The meaning of “Enterprise”, “Business” and “Business Profits” under Tax Treaties and EU Tax Law” (referred to in this paper as the “Study”).
Creators: Arning, Rachael and
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Subjects: Law
Keywords: Taxation - Law and legislation - United Kingdom, Taxation - Law and legislation, International tax treaties, Double Tax convention, Enterprise, Business, Business profits, International Trade, Profession, Vocation, Treaty Interpretation, OECD, Organisation for Economic Co-operation and Development
Divisions: Institute of Advanced Legal Studies
Collections: Theses and Dissertations
  • September 2011 (completed)


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