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Exchange Of Notes To Amend The Convention Between The Gov

 
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MessagePosté le: Ven 7 Juil - 11:27 (2017)    Sujet du message: Exchange Of Notes To Amend The Convention Between The Gov Répondre en citant



<span style="font-weight:bold;">Exchange of Notes to amend the Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, signed at London on 8 September 1978, as amended by the protocol signed at Ottawa on 15 April 1980, by the protocol signed at London on 16 October 1985, by the protocol signed at London on 7 May 2003 and by the protocol signed at London on 21 July 2014: London, 27 July 2015 and 11 August 2015 </span><span><span style="font-weight:bold;">Cm. 9425Treaty series no. 10 2017</span></span>


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bound: 9 pages
publisher: The Stationery Office (April 12, 2017)
lang: English
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isbn: 0101890052, 978-0101890052,
weight: 1.1 ounces
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Exchange of Notes to Amend the Convention Between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of ... to Taxes on Income and on Capital Gains (Cm.) The Stationery Office
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Dare,to,share:,Germany's,experience,promoting,equal,partnership,in,families1,,(1),,(2),,(b),,,2,,(1),,,3,,(1),,(2),,(3),,,4,,(1),,(3),,,5,,(1),,(2),,,schEffect:,S.S.I(a),,,shares,,,,other,,,than,,,shares,,,in,,,which,,,there,,,is,,,substantial,,,and,,,regular,,,trading,,,on,,,a,,,Stock,,,Exchange,,,,deriving,,,their,,,value,,,or,,,the,,,greater,,,part,,,of,,,their,,,value,,,directly,,,or,,,indirectly,,,from,,,immovable,,,property,,,situated,,,in,,,the,,,other,,,Contracting,,,State,,,,or,,,(ii),,,did,,,not,,,become,,,a,,,resident,,,of,,,that,,,State,,,solely,,,for,,,the,,,purpose,,,of,,,rendering,,,the,,,servicesIt,,will,,thereupon,,have,,effect,,for,,tax,,periods,,in,,the,,following,,year

It,,also,,amends,,the,,provision,,dealing,,with,,offshore,,exploration,,and,,exploitation,,activities,,by,,replacing,,the,,term,,"trade",,with,,the,,term,,"business",,,which,,has,,a,,broader,,meaning,,in,,a,,taxation,,contextfigs,,,tables:,,28,,cm9426,,Court,,fees,,the,,Government,,response,,to,,consultation,,on,,proposals,,to,,reform,,fees,,for,,grants,,of,,probateARTICLE,,,III,,,Article,III,replaces,the,anti-abuse,provision,in,Article,12,of,the,existing,Convention,which,deals,with,the,taxation,of,interestDONE,,,in,,,two,,,originals,,,at,,,London,,,,this,,,4th,,,day,,,of,,,November,,,,1998-,Treaty,series,(2017),noIn,addition,,the,Article,also,expressly,includes,the,remuneration,and,pensions,of,individuals,employed,in,educational,institutions,within,its,ambit,if,the,remuneration,or,pensions,were,paid,directly,by,,or,wholly,or,mainly,from,funds,provided,by,,a,Contracting,State,or,local,authority

-,,4.25,,-,,9780111154922GOVERNMENT,SERVICE,The,,,Protocol,,,of,,,Amendments,,,entered,,,into,,,force,,,for,,,the,,,United,,,Kingdom,,,on,,,8,,,November,,,2016For,,,TSO,,,version,,,see,,,ISBN,,,9780101888370Welsh,,title:,,Gorchymyn,,Cefnffordd,,yr,,A458,,(Man,,i'r,,Dwyrain,,o,,Fallwyd,,,Gwynedd),,(Terfyn,,Cyflymder,,30,,mya,,Dros,,Dro,,a,,Dim,,Goddiweddyd),,20171,,,Cm,,,6783,,,(2006)(a),,that,,the,,arrangements,,specified,,in,,the,,Protocol,,the,,text,,of,,which,,is,,set,,out,,in,,the,,Schedule,,to,,this,,Order,,have,,been,,made,,with,,the,,Government,,of,,the,,United,,Kingdom,,of,,Great,,Britain,,and,,Northern,,Ireland,,in,,relation,,to,,affording,,relief,,from,,double,,taxation,,in,,respect,,of,,income,,tax,,,corporation,,tax,,or,,capital,,gains,,tax,,and,,any,,taxes,,of,,a,,similar,,character,,,imposed,,by,,the,,laws,,of,,the,,State,,or,,by,,the,,laws,,of,,the,,United,,Kingdom,,of,,Great,,Britain,,and,,Northern,,Ireland,,,and,,

High,,Speed,,Rail,,(London,,-,,West,,Midlands),,Act,,2017,,:,,Chapter,,713,,(1)-,Enabling,power:,Companies,Act,2006,,s"(5),,The,,provisions,,of,,this,,Article,,shall,,not,,apply,,if,,it,,was,,the,,main,,purpose,,or,,one,,of,,the,,main,,purposes,,of,,any,,person,,concerned,,with,,the,,creation,,or,,assignment,,of,,the,,debt-claim,,in,,respect,,of,,which,,the,,interest,,is,,paid,,to,,take,,advantage,,of,,this,,Article,,by,,means,,of,,that,,creation,,or,,assignment.",,-,,Issued:,,02.03.2017Made:,,21.02.2017ARTICLE,I, 07f867cfac


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