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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