Attribution of profits to permanent establishments under UK law – Inbound situations – (UK permanent establishment of a non-resident company)

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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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.

Item Type	Thesis (Masters)
Additional Information	Masters dissertation (distinction) - MA in Taxation (Law, Administration and Practice) (TAX)
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
Subjects	Law
Divisions	Institute of Advanced Legal Studies
Date Deposited	08 Feb 2013 13:35
Last Modified	05 Aug 2024 23:41