Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
, see all updates

Burma: Double taxation agreement, Article 2: General definition

(1) In the present Agreement, unless the context otherwise requires:

  1. The term `United Kingdom` means Great Britain and Northern Ireland excluding the Channel Islands and the Isle of Man;
  2. The term `Burma` means territories comprised within the Union of Burma;
  3. The term `territory` means the United Kingdom or Burma, as the context requires;
  4. The term `tax` means United Kingdom tax or Burma tax, as the context requires;
  5. The term `person` includes any body of persons, corporate or not corporate;
  6. The term `company` means any body corporate;
  7. The terms `resident of the United Kingdom` and `resident of Burma` mean respectively any person who is resident in the United Kingdom for the purposes of United Kingdom tax and not resident in Burma for the purposes of Burma tax, and any person who is resident in Burma for the purposes of Burma tax and not resident in the United Kingdom for the purposes of United Kingdom tax; a company shall be regarded as resident in the United Kingdom if its business is managed and controlled in the United Kingdom and as resident in Burma if its business is managed and controlled in Burma;
  8. The terms `resident of one of the territories` and `resident of the other territory` mean a person who is a resident of the United Kingdom or a person who is a resident of Burma, as the context requires;
  9. The terms `United Kingdom enterprise` and `Burma enterprise` mean respectively an industrial or commercial enterprise carried on by a resident of the United Kingdom and an industrial or commercial enterprise carried on by a resident of Burma, and the terms `enterprise of one of the territories` and `enterprise of the other territory` mean a United Kingdom enterprise or a Burma enterprise, as the context requires;
  10. The term `industrial or commercial profits` does not include income in the form of dividends, interest, rents or royalties, management charges, or remuneration for labour or personal services;
  11. The term `permanent establishment`, when used with respect to an enterprise of one of the territories, means a branch, management, factory or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of such enterprise or has a stock of merchandise from which he regularly fills orders on its behalf.

An enterprise of one of the territories shall not be deemed to have a permanent establishment in the other territory merely because it carries on business dealings in that other territory through a bona fide broker or general commission agent acting in the ordinary course of his business as such.

The fact that an enterprise of one of the territories maintains in the other territory a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute that fixed place of business a permanent establishment of the enterprise. The fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which is engaged in trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.

(2) In the application of the provisions of the present Agreement by one of the Contracting Governments any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws in force in the territory of that Contracting Government relating ‘to the taxes which are the subject of the present Agreement.