Nella dinamica tra le Convenzioni contro le doppie imposizioni e il diritto interno il faro è la maggior tutela del contribuente
Abstract
The First-Tier Tribunal (Tax Chambre), in the case UKFTT 99 TC of April 21,
2021, ruled that section 793A, of the Income and Corporation Taxes Act of 1988
(ICTA), is not an obstacle for a taxpayer in order to obtain a unilateral
exemption from the tax paid in Great Britain following a withholding tax made
by the United States for the income produced there, despite the qualification
of the same as exempt under the US – Great Britain Convention against double
taxation.
References
- BRAUNER Y., “The true nature of tax treaties”, in Bulletin for International Taxation, 2020, vol. 74, n. 1.
- LANG M., Tax Treaty Interpretation – A Response to John F. Avery Jones, in Bulletin for International Taxation, 2020, vol. 74, n. 11.
- SHWARZ J., Credit for foreign tax: The LOB and domestic relief, in Kluwer International Tax Blog, May 24, 2021.
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