International tax planning for inward investment:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London
Lexis Nexis UK
2003
|
| Schriftenreihe: | Tolley's international series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Includes index |
| Beschreibung: | xxvi, 246 p. 23cm |
| ISBN: | 0406962901 |
Internformat
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| 245 | 1 | 0 | |a International tax planning for inward investment |c by Allan Cinnamon, Richard Citron |
| 264 | 1 | |a London |b Lexis Nexis UK |c 2003 | |
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| 490 | 0 | |a Tolley's international series | |
| 500 | |a Includes index | ||
| 650 | 4 | |a Investment tax credit |z Great Britain | |
| 650 | 4 | |a Investments, Foreign |z Great Britain | |
| 650 | 4 | |a Tax incentives |z Great Britain | |
| 651 | 4 | |a Großbritannien | |
| 700 | 1 | |a Citron, Richard |e Verfasser |4 aut | |
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Datensatz im Suchindex
| _version_ | 1804133354269835264 |
|---|---|
| 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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| indexdate | 2024-07-09T20:07:23Z |
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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 |
| work_keys_str_mv | AT cinnamonallan internationaltaxplanningforinwardinvestment AT citronrichard internationaltaxplanningforinwardinvestment |