Credit for foreign tax
Circular cases
Commentary –
Schwarz on Tax Treaties ¶23-400
Elimination of double taxation
Commentary –
Schwarz on Tax Treaties ¶23-000
Exemption of foreign income
Commentary –
Schwarz on Tax Treaties ¶23-550
Foreign tax payable
Commentary –
Schwarz on Tax Treaties ¶23-300
Matching foreign income and tax with UK liability
Commentary –
Schwarz on Tax Treaties ¶23-150
Outline
Commentary –
Schwarz on Tax Treaties ¶23-025
Residence
Commentary –
Schwarz on Tax Treaties ¶23-250
Restrictions
Commentary –
Schwarz on Tax Treaties ¶23-350
Same income, different person
Commentary –
Schwarz on Tax Treaties ¶23-100
Source rules
Commentary –
Schwarz on Tax Treaties ¶23-200
Tax sparing
Commentary –
Schwarz on Tax Treaties ¶23-500
Treaty versus unilateral relief
Commentary –
Schwarz on Tax Treaties ¶23-050
Underlying tax
Commentary –
Schwarz on Tax Treaties ¶23-450
Unilateral relief
Commentary –
Schwarz on Tax Treaties ¶23-050