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