Double tax treaty

Commentary – Tax Reporter ¶1090-800

Generally

Commentary – Tax Reporter ¶1090-100

Tax assessment

Commentary – Tax Reporter ¶1090-700

Trading in the UK

Commentary – Tax Reporter ¶1090-200
Case Law – F.L. SMIDTH & CO. v. F. GREENWOOD (SURVEYOR OF TAXES).

Trading through permanent establishment

Commentary – Tax Reporter ¶1090-400–Tax Reporter ¶1090-500