INTM264000 | Non-residents trading in the UK: permanent establishment: domestic and treaty law: Contents
From HM Revenue & Customs · International Manual
Contents9 entries
- INTM264100Non-residents trading in the UK: permanent establishment: domestic and treaty law: Introduction
- INTM264200Non-residents trading in the UK: permanent establishment: domestic law and treaty law
- INTM264300Non-residents trading in the UK: permanent establishment: domestic and treaty law: permanent establishment definition
- INTM264350Non-residents trading in the UK: permanent establishment: domestic and treaty law: permanent establishment definition: BEPS update to Article 5 of the OECD Model Tax Convention in Income and on Capital (‘MTC’)
- INTM264400Non-residents trading in the UK: permanent establishment: domestic and treaty law: fixed place of business: contents
- INTM264500Non-residents trading in the UK: permanent establishment: domestic and treaty law: Dependent agent permanent establishment (‘DAPE’):
- INTM264600 Non-residents trading in the UK: permanent establishment: domestic and treaty law: taxation of services
- INTM264700 Non-residents trading in the UK: permanent establishment: domestic and treaty law: Industry focus 1: e-commerce
- INTM264800Non-residents trading in the UK: permanent establishment: domestic and treaty law: Industry focus 2: building site or construction or installation project