Convention with Great Britain and Northern Ireland regarding double taxation and prevention of fiscal evasion: message from the President of the United States transmitting Convention ... for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains, signed at London on July 24, 2001, together with an exchange of notes, as amended by the protocol signed at Washington on July 19, 2002 (The "Convention").
Great Britain, United States. President (2001- : Bush), United States. Congress. Senate. Committee on Foreign Relations
U.S. G.P.O., 2002 - Business & Economics - 69 pages
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26 Mutual Agreement Alimony amount Article 10 Dividends Article 23 Limitation Article 7 Business attributable Avoidance of Double beneﬁcial owner Britain and Northern business proﬁts Capital Gains chargeable gains chargeable period citizen competent authorities Contracting Convention enters directly or indirectly dividends paid double taxation enterprise enters into force entitled European Community European Economic Area ﬁnancial ﬁrst day ﬁrst-mentioned further understood gain derived Government income from real income tax interest item of income Limitation on Beneﬁts long-term resident Mutual Agreement Procedure Northern Ireland OECD paid or accrued payments pension scheme established permanent establishment situated petroleum revenue tax pooled investment vehicle prior Convention proﬁt or gain provisions of Article provisions of paragraph purposes qualiﬁed person real property reference to Article reference to paragraph Relief from Double Respect to Taxes settlor ships or aircraft speciﬁed sub-paragraph tax treaties taxable or chargeable Taxes Covered trade or business treated United Kingdom United States tax