La relazione tra i trattati bilaterali e le norme domestiche antiabuso: dai benefici convenzionali della Convenzione Regno Unito-Mauritius al “motive test exemption” della Transfer of Assets Abroad Legislation». Nota alla sentenza dell’Upper Tribunal (UT) 10 marzo 2020, Andrew Davies and Others v HMRC [2020] UKUT 67 (TCC)
Abstract
In its recent judgment in the matter
of Davies and others v HMRC [2020] UKUT 67 (TCC), the Upper Tribunal of
the United Kingdom held that the business profits article of the UK-Mauritius
Double Tax Treaty did not prevent the UK from taxing the income of UK residents
under the Transfer of Assets Abroad (TOAA) legislation, despite the income being generated by a Mauritian company that developed land in the UK. As per the TOAA the taxpayers did not satisfy the "motive test exemption” and they could not benefit from
treaty relief of Article 7 of the Double Taxation Convention UK-Mauritius.
References
- BRAUNER Y., “The true nature of tax treaties”, in Bulletin for International Taxation, 2020, vol. 74, n. 1.
- PISTONE P., Diritto tributario internazionale, Torino, 2019, pag. 224.
- SCHWARZ J., “The Impact of the New Preamble on the Interpretation of Old and New Treaties and on the Policy of Abuse Prevention”, in Bulletin for International Taxation, 2020, vol. 74, n. 4/5.
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