Holdings: International tax planning for inward investment

International tax planning for inward investment:

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Bibliographic Details
Main Authors:	Cinnamon, Allan (Author), Citron, Richard (Author)
Format:	Book
Language:	English
Published:	London Lexis Nexis UK 2003
Series:	Tolley's international series
Subjects:	Investment tax credit > Great Britain Investments, Foreign > Great Britain Tax incentives > Great Britain Großbritannien
Online Access:	Inhaltsverzeichnis
Item Description:	Includes index
Physical Description:	xxvi, 246 p. 23cm
ISBN:	0406962901

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MARC


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Record in the Search Index

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adam_text	Contents Page Preface v Acknowledgements vi List of Contributors vii List of Abbreviations ix Table of Cases xix Table of Statutes xxiii 1 Introduction 1 The business background to inward investment 1 Grants and financial assistance 2 Foreign companies and individuals 3 Organisation 4 Double tax treaties 4 Controlled foreign companies 5 Transfer pricing 5 2 UK residence 6 Determining residence 6 General disciplines 7 Residence in foreign jurisdictions 9 Dual residence 9 VAT and business establishment 10 Tax implications in the foreign jurisdiction 10 Foreign individuals 11 3 Exporting product to the UK: trading with the UK or in the UK? 12 Trading in the UK 12 UK agents 14 Conclusion of contracts 14 VAT and customs duties 15 Tax implications in the foreign jurisdiction 16 Foreign individuals 17 4 Exporting services to the UK 18 VAT: place of supply of services 19 Tax implications in the foreign jurisdiction 20 Foreign individuals 20 5 Manufacturing in the UK 21 Tax implications in the foreign jurisdiction 22 Foreign individuals 22 6 Licensing to the UK 23 UK source royalties 23 Withholding tax and double tax treaties 24 xi Page Annual payments 25 Impending changes 25 Offshore licensing company 26 Treaty shopping 27 Sale of intellectual property 28 VAT 29 Tax implications in the foreign jurisdiction 29 Foreign individuals 30 7 E commerce 31 VAT 34 8 VAT 36 Business activities 36 Place of supply 36 Exempt activities 37 Zero rated activities 37 Deduction of VAT incurred 38 Compliance 38 9 Customs duties 40 10 Non revenue producing activities in the UK 42 VAT 43 Tax implications in the foreign jurisdiction 43 Foreign individuals 43 11 Trading in the UK: foreign companies with a permanent establishment 44 Accounting periods beginning before 1 January 2003 44 Corporation tax liability: accounting periods from 1 January 2003 44 Permanent establishment 45 Attributable profits 46 Assessments 47 Double tax treaties 47 Fixed place of business 48 Dependent agent 49 Non trading income 49 Tax implications in the foreign jurisdiction 50 12 Trading in the UK: foreign individuals, and foreign companies with no permanent establishment 51 Non resident individuals 51 Assessments 51 Non resident companies with no UK permanent establishment 51 Tax implications in the foreign jurisdiction 52 xii Page 13 UK permanent establishment ( PE ): tax consequences 53 Tax implications in the foreign jurisdiction 60 14 UK company: tax consequences 61 Foreign tax implications 64 15 UK partnership 65 Tax implications in the foreign jurisdiction 65 Foreign individuals 66 16 Joint ventures 67 Joint venture vehicle 67 Scope of the joint venture 67 Transfer of UK business to the joint venture 69 VAT 70 Transfer of single assets to the joint venture vehicle 70 VAT 70 Consortium relief 70 Joint venture investment vehicle 71 Foreign tax implications 71 17 Transfer pricing 73 Introduction 73 Background 74 Transfer pricing rules 74 Advance pricing agreements 76 Administration 77 Planning 78 Tax implications in the foreign jurisdiction 79 Mutual agreement procedure 79 EC Arbitration Convention 80 EU discrimination 81 18 Calculating profits and losses of the UK permanent establishment 82 Foreign tax implications 83 19 Financing the UK company or permanent establishment: loans 84 Who should take on the borrowings? 84 Collateralised borrowing: thin capitalisation and transfer pricing 85 Direct borrowing: thin capitalisation and transfer pricing 89 EU discrimination 90 Tax treaty discrimination 91 Withholding tax, tax treaties and the Interest and Royalties Directive 92 Foreign currency borrowings 93 Anti avoidance 94 Tax implications in the foreign jurisdiction 94 Who should take on the borrowings? 94 xiii Page Guarantee fees and interest receivable 95 Offshore finance company 96 Individuals 96 20 Alternative methods of financing the UK company or permanent establishment 98 Deep discount loans 98 Tax implications in the foreign jurisdiction 100 Debt factoring 100 Tax implications in the foreign jurisdiction 100 Other financing methods 101 21 Licensing or acquiring intellectual property 102 Computer software 104 Research and development 104 Manufacturing know how 105 Patents 105 VAT 106 Tax implications in the foreign jurisdiction 106 22 Leasing property 107 VAT 107 23 Management fees 108 VAT 109 Tax implications in the foreign jurisdiction 109 24 Transfer of UK permanent establishment to UK company 111 Chargeable assets: foreign companies — group transfer 111 Chargeable assets: foreign companies — EC Merger Directive 112 Stamp duty 112 Chargeable assets: foreign individuals 113 New regime intangible property 114 Capital allowance assets: foreign companies 114 Capital allowance assets: foreign individuals 115 Transfer of losses 115 Stamp duty 116 VAT 117 Tax implications in the foreign jurisdiction 117 Generally 117 Foreign individuals 118 Foreign individual s transfer of UK shares to a company 118 Foreign taxes arising on transfer of the permanent establishment: foreign companies and individuals 119 Recapture of losses 119 Foreign individuals 121 xiv Page 25 Ownership vehicle for UK company 122 Tax implications in the foreign jurisdiction: companies 123 Participation exemption 123 Controlled foreign company rules 124 Tax implications in the foreign jurisdiction: individuals 126 Additional factors 130 26 UK holding company 132 Tax implications in the foreign jurisdiction 133 Foreign individuals 133 27 Acquiring a UK business, including post acquisition reorganisation 134 Acquisition of assets 13 5 Stamp duty 137 VAT 138 Acquisition of shares (or loan accounts) 138 Stamp duty 139 Post acquisition reorganisation 140 Tax consequences: disposal of assets 141 Tax consequences: the consideration 141 Transferring assets and liabilities from the target 142 28 Repatriation from UK permanent establishments and companies 144 UK permanent establishments 144 Dividends payable to shareholders 144 Payment of ACT: foreign owned UK companies 146 Dividends payable to foreign individuals 146 ICTA 1988, s 278 147 Treaty entitlements to tax credits 147 Foreign tax implications 149 Dividends received 149 Repurchase or repayment of shares 149 Liquidation distributions 149 Upstream loans 150 Loan repayments 150 Sale of shares 150 29 Sale of UK company s shares 151 Foreign individuals 151 30 Sale of UK permanent establishment 152 Capital gains tax: goodwill, property etc 152 Gainsonsaleofpost 31.3.02intangibleassets 152 Gains on sale of patent rights 152 Gains on sale of capital allowance assets: plant and machinery, industrial buildings etc 152 xv Page Gains on sale of stock 153 Tax implications in the foreign jurisdiction 153 31 Leasing equipment in the UK: the foreign lessor 154 UK trade 154 Investment activity 155 Tax implications in the foreign jurisdiction 155 32 UK property investment 156 Rental income 156 Capital gains on realisation 156 Payment of tax 157 Computation of property income 157 Foreign pension funds and other exempt entities 158 Partnership 158 Why invest through a foreign company? 158 Corporate residence 159 Interest payable 160 Deep discount loans 162 Capital allowances 162 Plant and machinery in the building 162 Industrial buildings and hotels 162 Agricultural buildings and works 162 Rat conversion allowances 162 Assured tenancies 163 Commercial buildings in enterprise zones 163 Environmentally beneficial plant and machinery 163 VAT 163 Tax implications in the foreign jurisdiction 164 33 Property trading and gains of a capital nature 167 Is a trade being carried on? 167 Trade carried on in the UK? 169 Xo permanent establishment? 169 Permanent establishment 170 Dependent agent 170 Construction and development 170 Company residence 172 Foreign individuals 172 Minimising taxable profits 172 Anti avoidance: gains of a capital nature 172 Tax implications in the foreign jurisdiction 174 34 UK home ownership 175 Direct ownership 175 Indirect ownership 177 Foreign company 177 Foreign trust 178 xvi Page 35 Foreign entertainers and athletes 179 Liability to UK tax 179 Double tax treaties: entertainers and athletes article 179 Collection of UK tax: The Foreign Entertainers Unit (FEU) 182 Loanout companies 185 National insurance contributions 186 VAT 186 Royalties 187 Minimising UK tax liabilities 187 Tax implications in the foreign jurisdiction 188 Appendices 1 OECD Model Tax Convention 191 2 UK withholding taxes on outward interest and royalties 212 3 Controlled foreign companies: an overview 216 4 Inland Revenue Statement of Practice SP 1/90: Company residence 222 5 BDO European Holding Companies Table 228 6 Research and development expenditure 234 Index 237 Tables: foreign tax position Table Number Chapter 1 Offsetting losses of UK permanent establishments 13 2 UK permanent establishment: taxability of UK profits and gains 13 3 Transfer of UK permanent establishment to UK company 24 4 Foreign parent company owns shares in UK company: key features 25 5 Foreign individual owns shares in UK company: key features 25 6 UK property investment: taxability of rental income and gains 32 7 Entertainers and athletes: types of treaty article 35 xvii Table of Cases References to the Appendices are in Italic. B Berkholz v Finanzamt Hamburg Mitte Altstadt: 168/84 [1985] ECR 2251, [1985]3CMLR667, ECJ 2.13 Bosal Holdings BV: C 168/01 unreported, ECJ 19.24 Bowie (Inspector of Taxes) v Reg Dunn (Builders) Ltd [1974] STC 234, 49 TC 469, 53 ATC 74, [1974] TR 77 33.4 Bracken v Chater (Inspector of Taxes) [1986] STC 521, 60 TC 134 4.2 Bricom Holdings Ltd v IRC [1997] STC 1179, 70 TC 272, CA App 3 Brown (Surveyor of Taxes) v National Provident Institution [1921] 2 AC 222, 90 LJKB 1009, 125 LT 417, 37 TLR 804, sub nom National Provident Institution v Brown (Surveyor of Taxes) 8 TC 57, HI 20.3 Bullock (Inspector of Taxes) v Unit Construction Co Ltd [ 1959] Ch 147, [1958] 3 All ER 186, [1958] 3 WLR 504,38 TC 712,37 ATC 292,51 R IT 625, \|19581 TR 277, 102 Sol Jo 654; on appeal [1959] Ch 315, [195911 All ER 591, [1959] 2 WLR 437, 38 ATC 36, 52 R IT 194, [1959] TR 37, 103 Sol Jo 238, CA; revsd sub nom Unit Construction Co Ltd v Bullock (Inspector of Taxes) [1960] AC 351, [1959] 3 All ER 831, [1959] 3 WLR 1022, 38 TC 712, 38 ATC 351, 52 R IT 828, [1959] TR 345,103 Sol Jo 1027, HL 2.4, App 4 C Calcutta Jute Mills Co Ltd v Nicholson (Surveyor of Taxes) (1876) 1 Ex D 428,1TC 83,88,45 LJQB 821,25 WR71, [1874 80] All ER Rep 1102, 35LT275 2.3 Canada Safeway Ltd v IRC [1973] Ch 374, [1972] 1 All ER 666, [1972] 2 WLR 443, [1971] TR 411, 116 Sol Jo 101 24.9 Cannon Industries Ltd v Edwards (Inspector of Taxes) [1966] 1 All ER 456, [1966] 1 WLR 580,42 TC 625,44 ATC 391, [1965] TR 385,110 Sol Jo 55 27.8 D De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) [1905] 2 KB 612, 5 TC 198, 74 LJKB 934, 54 W R 9, 93 LT 63, 21 TLR 578, CA; affd [1906] AC 455, 5 TC 198, 75 LJKB 858, 13 Mans 394, 50 Sol Jo 666, 95 LT 221,22 TLR 756, HL 2.3, App 4 E Eames (Inspector of Taxes) v Stepnell Properties Ltd [1967] 1 WLR 593, 43 TC 678,45 ATC 65, [1966] TR 67; affd [1967] 1 All ER 785, [1967] 1 WLR 593,43 TC 678,45 ATC 426,110 Sol Jo 947, sub nom Stepnell Properties Ltd v Eames (Inspector of Taxes) [1966] TR 347, CA 33.3 xix Erichsen v Last (1881) 8 QBD 414, 4 TC 422, 46 JP 357, 51 LJQB 86, 30 WR 301,45 LT 703, CA 3.6 F Finanzgericht Schleswig Holstein, 6 September 2001 11.10 Firestone Tyre and Rubber Co Ltd v Lewellin (Inspector of Taxes) [1956] 1 All ER 693, [1956] 1 WLR 352, 37 TC 111, 35 ATC 17,49 R IT 218, [1956] TR 17,100 Sol Jo 262, L(TC) 1761, CA; affd [1957] 1 All ER 561, [1957] 1 WLR 464,37 TC 111, 50 R IT 172,101 Sol Jo 228, HL 3.11 Fleming (Inspector of Taxes) v London Produce Co Ltd [1968] 2 All ER 975, [1968] 1 WLR 1013,44 TC 582,47 ATC 113, [1968] TR 97,112 Sol Jo 356 11.11 G Grainger Son v Gough (Surveyor of Taxes) [1896] AC 325,3 TC 462,60 JP 692, 65 LJQB 410,44 WR 561,74 LT 435,12 TLR 364, HL 3.9 Greenwood (Surveyor of Taxes) vFL Smidth Co. See Smidth (F L) Co v Greenwood (Surveyor of Taxes) H Hafton Properties Ltd v McHugh (Inspector of Taxes) [1987] STC 16, 59 TC 420, [1987] LSGazR 342 3.10 Hoechst AG v IRC and A G: C 397,410/98 [2001] Ch 620, [2001] All ER (EC) 496, [2001] 2 WLR 1497, [2001] ECR 1 1727, [2001] STC 452, sub nom Metallgesellschaft, Hoechst AG and Hoechst Ltd v IRC and A G [2001] 2 CMLR 700, ECJ 28.9 Humphries Co v Cook (Inspector of Taxes) (1934) 19 TC 121 27.8 I IRC v Reinhold (1953) 34 TC 389 33.5 IRC v Viscount Broome s Executors (1935) 19 TC 667 34.5 L Lankhorst I lohorst GmbI I v Finanzamt Steinfurt C 324/00 [2003] STC 607 19.4,19.9, 19.14,32.15 Lynch v Edmondson [1998] STC (SCD) 185 33.7 M Marks and Spencer pic v Halsey (Inspector of Taxes) [2003] STC (SCD) 70 14.3 Marson (Inspector of Taxes) v Morton [1986] 1 WLR 1343, [1986] STC 463, 59 TC 381, 130 Sol Jo 731, [1986] LS Gaz R 3161 33.6 Metallgesellschaft Ltd v IRC and A G: C 397/98 [2001] Ch 620, [2001] All ER (EC) 496, [2001] 2 WLR 1497, [2001] STC 452, ECJ 28.9 xx N National Provident Institution v Brown (Surveyor of Taxes). See Brown (Surveyor of Taxes) v National Provident Institution New Angel Court Ltd v Adam (Inspector of Taxes) [2003] EWHC 1876 (Ch), [2003] All ER (D) 449 (Jul) 33.9 O Oce van der Grinten NV v IRC: C 58/01 pending, ECJ 28.7 P Parkstone Estates Ltd v Blair (1966) 43 TC 246,45 ATC 42, [1966] TR 45, 110 Sol Jo 313 33.3 Pirelli Cable Holding NV v IRC [2003] EWHC 32 (Ch) [2003] 2 CMLR 722, [2003] STC 250, [2003] 11 LS Gaz R 34, [20031 All ER (D) 171 (Jan) 28.10 Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen, Arnhem: C 60/90 [1991] ECR 1 3111, [1993] STC 222, ECJ 8.2 Pommery Greno v Apthorpe (1886) 2 TC 182 3.6 S Saunders v Edwards [1987] 2 All ER 651, [ 1987] 1 WLR 1116, 131 Sol Jo 1039, [1987] LS Gaz R 2193, 2535, [1987] NLJ Rep 389, CA 27.12 Set, Ball and Deuce v Robinson, unreported 35.34 Shadford v H Fairweather Co Ltd (1966) 43 TC 291,45 ATC 78, [1966] TR75 33.4 Simmons v IRC [1980] 2 All ER 798, [1980] 1 WLR 1196, [1980] STC 350, 53TC461,124 Sol Jo 630, HL 33.8 Smidth (F L) Co v Greenwood (Surveyor of Taxes) [1921] 3 KB 583, 8 TC 193, 37 TLR 949, CA; affd sub nom Greenwood (Surveyor of Taxes) v F L Smidth Co [1922] 1 AC 417,8 TC 193,91 LJKB 349, 66 Sol Jo 349,127 LT 68, 38 TLR 421, HL 3.9,4.1 Stokes v Bennett (Inspector of Taxes) [1953] Ch 566, [1953] 2 All ER 313, [1953]3WLR170,34TC337,32ATC256,46R IT436,[1953]TR 255, 97 Sol Jo 438, L(TC) 1653 34.5 Sulley v A G (1860) 2 TC 149,24 JP 676, 5 H N 711,29 LJ Ex 464,6 Jur NS 1018, 8 WR 472, 2 LT 439 3.5 T Taylor v Good (Inspector of Taxes) [1974] 1 All ER 1137, [1974] 1 WLR 556, [1974] STC 148,49 TC 277,53 ATC 14, [1974] TR 15,118 Sol Jo 422, CA 33.9 Tischler Co v Apthorpe (Surveyor of Taxes) (1885) 2 TC 89, 49 JP 372, 33 WR 548, 52 LT 814,1 TLR 344 3.6 U Unit Construction Co Ltd v Bullock (Inspector of Taxes). See Bullock (Inspector of Taxes) v Unit Construction Co Ltd Untelrab Ltd v McGregor (Inspector of Taxes) [1996] STC (SCD) 1 2.5 xxi w Wensleydale s Settlement Trustees v IRC [1996] STC (SCD) 241 2.10 Werle Co v Colquhoun (1888) 20 QBD 753, 2 TC 402, 52 JP 644, 57 LJQB 323, 36 WR 613, 58 LT 756,4 TLR 396, CA 3.6 Willingale (Inspector of Taxes) v International Commercial Bank Ltd [1976] 2 All ER 468, [1976] 1WLR 657; on appeal [1977] Ch 78, [1977] 2 All ER 618, CA; affd [1978] AC 834, [1978] 1 All ER 754, HL 20.4 Wingate (James) Co v Webber (Surveyor of Taxes) (1897) 3 TC 569, 34 SLR 699 3.8 Wood Preservation Ltd v Prior (Inspector of Taxes) [1968] 2 All ER 849, [1969] 1 WLR 1077,45 TC 112,47 ATC 49, [1968] TR 37,112 Sol Jo 275, L(TC) 2274; affd [1969] 1 All ER 364, [1969] 1 WLR 1077,45 TC 112,47 ATC 364, [1968] TR 353,112 Sol Jo 927, L(TC) 2291, CA .... 6.17 xxii
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spelling	Cinnamon, Allan Verfasser aut International tax planning for inward investment by Allan Cinnamon, Richard Citron London Lexis Nexis UK 2003 xxvi, 246 p. 23cm txt rdacontent n rdamedia nc rdacarrier Tolley's international series Includes index Investment tax credit Great Britain Investments, Foreign Great Britain Tax incentives Great Britain Großbritannien Citron, Richard Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013167671&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Cinnamon, Allan Citron, Richard International tax planning for inward investment Investment tax credit Great Britain Investments, Foreign Great Britain Tax incentives Great Britain
title	International tax planning for inward investment
title_auth	International tax planning for inward investment
title_exact_search	International tax planning for inward investment
title_full	International tax planning for inward investment by Allan Cinnamon, Richard Citron
title_fullStr	International tax planning for inward investment by Allan Cinnamon, Richard Citron
title_full_unstemmed	International tax planning for inward investment by Allan Cinnamon, Richard Citron
title_short	International tax planning for inward investment
title_sort	international tax planning for inward investment
topic	Investment tax credit Great Britain Investments, Foreign Great Britain Tax incentives Great Britain
topic_facet	Investment tax credit Great Britain Investments, Foreign Great Britain Tax incentives Great Britain Großbritannien
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=013167671&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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