Bilateral tax agreement for avoidance of double taxation

Case Law – Bouanich v Directeur des services fiscaux de la Drôme (Case C-375/12) [2014] BTC 9

Deducted from EU savings income

Commentary – Tax Reporter ¶172-450

Dividends, double taxation relief

Commentary – Tax Reporter ¶171-200
Case Law – Hewitt v. Commissioners of Inland Revenue ; Oce Van Der Grinten NV v IR Commrs

Dividends, exemption

Case Law – Amurta SGPS v Inspecteur van de Belastingdienst (Case C-379/05). [2010] BTC 568

Double taxation agreement, redemption of loan notes under material tax change provisions

Case Law – Indofood International Finance Ltd v JP Morgan Chase Bank NA. [2005] BTC 8,023 ; Indofood International Finance Ltd v JP Morgan Chase Bank NA. [2006] BTC 8,003

Double taxation relief

Capital gains tax credit

Legislation/Regulatory – TIOPA2010 s. 139, 140, 141

Certificates to avoid levy

Legislation/Regulatory – TIOPA2010 s. 144, 145

Double taxation arrangements, giving effect to

Legislation/Regulatory – TIOPA2010 s. 6(4)

Generally

Commentary – Tax Reporter ¶171-250
Legislation/Regulatory – TIOPA2010 s. 135
Case Law – Avery Jones (Rowley's Administrator) v. Commissioners of Inland Revenue ; Lord Strathalmond v. Commissioners of Inland Revenue ; Westminster Bank Executor and Trustee Co. (Channel Islands) Ltd. v. National Bank of Greece S.A.

Income tax credit

Legislation/Regulatory – TIOPA2010 s. 137, 138, 141

Interpretation

Legislation/Regulatory – TIOPA2010 s. 136

Meaning

Legislation/Regulatory – TIOPA2010 s. 21

Priority rule

Legislation/Regulatory – TIOPA2010 s. 141

Remittance basis, calculation of income or gain

Legislation/Regulatory – TIOPA2010 s. 142, 143

Entertainers and sportsmen

– see Entertainers; Sportsmen

Free movement of capital, unjustified restriction

Case Law – Bouanich v Directeur des services fiscaux de la Drôme (Case C-375/12) [2014] BTC 9 ; EC Commission v Germany (Case C-284/09). [2013] BTC 323

Freedom of establishment under European Community law

Case Law – Bouanich v Directeur des services fiscaux de la Drôme (Case C-375/12) [2014] BTC 9

Manufactured overseas dividends in stock lending transactions

Case Law – Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners [2017] BTC 514 ; Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners [2018] BTC 515

Mechanism capping direct taxes by reference to income

Case Law – Bouanich v Directeur des services fiscaux de la Drôme (Case C-375/12) [2014] BTC 9

Tax on income of natural persons

Case Law – Bouanich v Directeur des services fiscaux de la Drôme (Case C-375/12) [2014] BTC 9

Wages tax, freedom to provide services

Case Law – X NV v Staatssecretaris van Financiën (Case C-498/10). [2013] BTC 402