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Part 1 Introduction to Tax 1

1 Introduction to Taxation 3

Why governments levy taxes 3

Elements of taxes 4

Types of taxes 5

The flat tax debate 10

Compliance and administrative costs of taxation 11

Tax avoidance 12

Tax expenditures 12

Evaluating taxes and tax systems 13

Comparative taxation 14

Summary 14

Further reading 14

Part 2 Introduction to International Tax Chapter 17

2 Introduction to International Taxation 19

Introduction 19

Further reading 26

3 The Right to Tax Individuals 28

Introduction 28

The UK’s approach to determining the tax residence of individuals 31

The concept of domicile 39

Summary 41

References 42

4 The Right to Tax Companies 44

Introduction 44

Further reading 56

5 The Double Tax Problem 57

Introduction 57

The basic problem 57

Double tax relief 58

Types of foreign tax which may qualify for double tax relief 67

Withholding taxes 68

Summary 71

Further reading 72

6 Variations on the Credit Method 73

Introduction 73

The UK’s double tax relief regime 75

Case study: London plc 75

The UK system prior to FA 2000 - strict source by source 77

The system prior to FA 2000 - offshore pooling 78

The link with anti-haven legislation 78

London plc: offshore pooling without restrictions 79

The double tax relief system in the UK post FA 2000 -limited onshore pooling 82

Application of onshore pooling to London plc 83

The elimination of the advantages of offshore pooling 86

London plc: onshore pooling where an offshore intermediate holding company is used 87

Future developments in UK double tax relief 90

Summary 90

Further reading 91

7 Double Tax Treaties 92

Introduction 92

The relationship of tax treaties to domestic law 93

The development of tax treaties 94

The OECD Model Convention of 1963 （revised 1977 and 1992） 95

Allocating the right to tax between the two contracting states 98

Main articles in the OECD Model Convention 99

Tax sparing 107

Limitation of benefits clauses 108

Interpretation of tax treaties 108

Limitations on the use of double tax treaties by tax authorities 109

The use of multilateral treaties 109

Summary 110

Further reading 110

Part 3 International Tax Planning 113

8 Permanent Establishments 115

Introduction 115

The concept of a permanent establishment 115

A ‘fixed place of business’ 117

The use of agents 121

Fellow group companies as PEs 126

The UK domestic law on PE 126

The attribution of profits to a PE 127

PE - an outdated concept? 129

Summary 130

Further reading 131

9 Companies Expanding Abroad 133

Introduction 133

Inward investment into the UK 134

Outward investment by a UK company 136

The impact of tax-sparing provisions 141

Summary 143

Further reading 144

10 Individuals Working Abroad 145

Introduction 145

Tax position of UK residents working abroad 145

Tax allowances 147

Tax position of individuals coming to the UK to work 147

Tax treatment of employees resident but not ordinarily resident in the UK 149

Tax treatment of employees who have a foreign domicile and work for a non-resident employer 150

Travelling expenses 153

Special deduction for seafarers 154

National Insurance contributions for employees going to work abroad 154

The taxation of share options for internationally mobile employees 155

Tax equalisation arrangements 155

Personal tax planning for employees posted abroad 156

Summary 157

Further reading 157

11 Tax Aspects of Financing for Multinational Groups 159

Introduction 159

The effect of withholding taxes 160

International treasury management within multinational groups of companies 162

Maximising the value of the tax deduction for interest:basic strategies 163

Financing investment in countries with high inflation 166

Cross-border tax arbitrage 166

Summary 169

Further reading 170

Part 4 International Tax Avoidance 171

12 Introduction to Tax Havens 173

Introduction 173

Rationale for the use of tax havens 173

The growth of the offshore financial sector 177

Summary 186

Further reading 186

13 Anti-Haven Legislation 188

Introduction 188

The five possible grounds for exemption 196

Captive insurance companies 202

Summary 203

Further reading 204

14 Transfer Pricing 205

Introduction 205

The ‘arm’s-length’ principle 208

A very brief history of transfer pricing legislation 209

The role of the OECD 210

Recommendations in the 1994 OECD guidelines 211

Transaction based methods of determining arm’s-length prices 215

Transactional profits based methods 221

Other profit based methods 225

Cost sharing arrangements 225

The UK transfer pricing legislation - ICTA 1988, Sch 28AA 228

Industry focus - the pharmaceutical industry 229

Transfer pricing and financial transactions 231

Record keeping 238

Penalties 239

Advance Pricing Agreements （APAs） 239

The risk of double taxation from transfer pricing adjustments 240

Is the OECD right in insisting on the arm’s-length principle? 242

Alternative to arm’s length - formulary apportionment 243

Summary 244

Further reading 246

15 Treaty Shopping 249

Introduction 249

Forms of treaty shopping 249

Common law and treaty shopping 253

Tax treaties and treaty shopping 254

The UK-US Treaty 257

Summary 258

Further reading 259

Part 5 International Tax Policy 261

16 E-Commerce 263

Introduction 263

PEs: the questions posed by global e-commerce 264

Can an automated machine be a ‘PE’? 265

Dangers of substantially altering the ‘PE’ rule 267

Proposals evaluated by the TAG in the November 2003 discussion draft 267

The current UK position on electronic commerce 268

The impact of the current OECD proposals for attribution of profits to PEs on the taxation of electronic commerce 269

Electronic commerce and transfer pricing 269

Summary 270

Further reading 270

17 Tax Competition 272

Introduction 272

Competition with regard to portfolio investment 273

Tax competition - direct investment 273

Use of foreign company/branch for group treasury and finance operations 274

The EU Code of Conduct 276

The OECD initiative on Harmful Tax Competition 278

Removing tax competition - the case of the Belgian Coordination Centres 281

The arguments for retaining tax competition 284

Further reading 285

18 European Corporation Tax Issues 287

Introduction 287

EU principles affecting tax issues 287

Moves towards harmonisation already in place: the Directives 289

Current EU proposals for harmonisation of direct taxation 292

The common consolidated EU corporate tax base 299

The European Corporate Income Tax （EUCIT） 303

Societas Europaea - the European Company 304

Harmonisation and the accession States - the flat tax obstacle 305

Recent and important cases 305

Summary 313

Further reading 313

19 VAT and Customs Duties 315

How VAT works 315

Alternative systems for dealing with cross-border supplies 317

Imports to and exports from the EC 320

Cross-border supplies of goods within the EC 323

Supplies of services 326

Beyond the Transitional Regime - the ‘Definitive System’ 331

Summary 337

Further reading 341

Index 343