SULLA QUALIFICAZIONE DEL REDDITO DERIVANTE DALLA PARTECIPAZIONE IN UNA LIMITED LIABILITY COMPANY REGOLATA DAL DIRITTO SOCIETARIO DELLO STATO DEL DELAWARE (E SUL CONSEGUENTE RICONOSCIMENTO DEL CREDITO D’IMPOSTA CONVENZIONALE)
Abstract
UK Highest Court has recently ruled on double taxation relief in a
situation involving hybrid entities, in detail a US Delaware LLC.In respect of the conclusions reached, HMRC commented that the decision is
specific to the facts found in the case examined; so HMRC will continue to
apply the principles arising from the judgment Memec in order to classify
foreign entities as a partnership or as a corporation for tax purposes in the
UK.
References
- POPA O., UK Investors in US LLCs Exposed to Double Taxation – Is This the End of the Story?, in European Taxation, 6/2013, Journals IBFD
- IMAMURA T., HONDA M., Japan’s Supreme Court Classifies a US Delaware Limited Partnership as a Corporation, in Bulletin for International Taxation, 3/2016
- LANG M., The application of the OECD Model Tax Convention to Partnerships:Issues, in International Taxation, 6/1999.
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