OT41500 - Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Contents

  1. OT41501
    Outline
  2. OT41510
    Examples of Restrictions on UK Taxation
  3. OT41520
    Other treaty implications
  4. OT41530
    Different types of treaties
  5. OT41540
    Treaties with a restricted definition of the UK confined to land areas & territorial sea
  6. OT41550
    Treaties without an Offshore Activities Article but with an extended definition of the UK including the continental shelf of the UK, land areas and territorial sea areas
  7. OT41560
    Treaties with an Offshore Activities Article - Example 1
  8. OT41570
    Treaties with an Offshore Activities Article - Example 2
  9. OT41580
    Treaties with an Offshore Activities Article - Example 3
  10. OT41585
    Treaties with an Offshore Article Equivalent - Example India
  11. OT41590
    Measurement of Duration
  12. OT41610
    Shipping and Air Transport Articles
  13. OT41620
    The Construction and Interpretation of Treaties
  14. OT41630
    Permanent Establishment and Business Profits Articles
  15. OT41640
    Long term offshore construction type work - Overview
  16. OT41642
    Long term offshore construction type work - Is there a fixed place of business?
  17. OT41643
    Long term offshore construction type work - Is it listed in Article 5 as an example of a Permanent Establishment?
  18. OT41644
    Long term offshore construction type work - Is there a construction project lasting more than a given number of months?
  19. OT41645
    Long term offshore construction type work - An example
  20. OT41650
    Operations of semi-submersible drilling rigs