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OT41500 | Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Contents

From HM Revenue & Customs · Oil Taxation Manual

Contents21 entries

  1. OT41501Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Outline
  2. OT41510Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Examples of Restrictions on UK Taxation
  3. OT41520Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Other treaty implications
  4. OT41530Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Different types of treaties
  5. OT41535Taxation of Non-Residents under Section 1313 CTA 2009: Double Taxation Agreements - Table
  6. OT41540Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with a restricted definition of the UK confined to land areas & territorial sea
  7. OT41550Taxation of Non-Residents under Section 1313 CTA 2009: Double Taxation Agreements - Treaties without an Offshore Activities Article but with an extended definition of the UK including UK Continental Shelf, land and territorial sea areas
  8. OT41560Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Activities Article - Example 1
  9. OT41570Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Activities Article - Example 2
  10. OT41580Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Activities Article - Example 3
  11. OT41585Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Article Equivalent - Example India
  12. OT41590Taxation of Non-residents under Section 830 ICTA 1988: Double Taxation Agreements - Measurement of duration
  13. OT41610Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Shipping and Air Transport Articles
  14. OT41620Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - The Construction and Interpretation of Treaties
  15. OT41630Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Permanent Establishment and Business Profits Articles
  16. OT41640Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Overview
  17. OT41642Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Is there a fixed place of business?
  18. OT41643Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Is it listed in Article 5 as an example of a Permanent Establishment?
  19. OT41644Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - Is there a construction project lasting more than a given number of months?
  20. OT41645Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Long term offshore construction type work - An example
  21. OT41650Taxation of Non-Residents under Section 830 ICTA 1988: Double Taxation Agreements - Operations of semi-submersible drilling rigs