New United States-United Kingdom income tax treaty

Journal
Connors, P.J.; White, P. (Paul)
United Kingdom; United States
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 6
Format/Price
JournalUSD 45

Authoritative and in-depth analysis of the new United States-United Kingdom tax treaty. Among the topics addressed the dividends article, the limitation on benefits provision, the interest article, the conduit provisions, the impact on insurance excise tax, the treatment of fiscally transparent entities and the sale-repurchase transactions.