zurück zu Linde Digital
TEL.: +43 1 246 30-801  |  E-MAIL: support@lindeverlag.at
Suchen Hilfe
Lang et al (Eds)

Tax Treaty Case Law around the Globe 2013

1. Aufl. 2013

ISBN: 978-3-7073-2655-0

Besitzen Sie diesen Inhalt bereits, melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.

Dokumentvorschau
Tax Treaty Case Law around the Globe 2013 (1. Auflage)

S. 367 UK: Ben Nevis

Malcolm Gammie

1. S. 369 Introduction

The long-standing rule of international law is that the courts of one country will not consider claims to enforce the penal or revenue laws of another country. In the United Kingdom authority for this rule, known as “the Revenue Rule”, is found in Government of India v Taylor [1955] AC 491. The Revenue Rule is, however, subject to statutory provision to the contrary.

In the United Kingdom, section 70 of the Finance Act 1987 facilitated the inclusion in bilateral double tax treaties of provisions with respect to the exchange of information necessary for the carrying out of the tax laws of the United Kingdom and another contracting state. More extensive provision was made by section 173 of the Finance Act 2006, which permits the making of arrangements by agreement with other countries “relating to international tax enforcement”. This covered the exchange of information, the recovery of foreign tax debts and the service in the United Kingdom of documents relating to foreign tax. Section 173 became effective with the passage of the Finance Act through parliament and the giving of the Royal Assent to the Act on 19 July 2006.

Pursuant to this ne...

Tax Treaty Case Law around the Globe 2013

Für dieses Werk haben wir eine Folgeauflage für Sie.