INTM264000 - Non-residents trading in the UK: permanent establishment: domestic and treaty law: Contents

  1. INTM264100
    Domestic and treaty law: Introduction
  2. INTM264200
    Domestic law and treaty law
  3. INTM264300
    Domestic and treaty law: permanent establishment definition
  4. INTM264350
    BEPS update to Article 5 of the OECD Model Tax Convention in Income and on Capital (‘MTC’)
  5. INTM264400
    Domestic and treaty law: fixed place of business: contents
  6. INTM264500
    Dependent agent permanent establishment (‘DAPE’): contents
  7. INTM264600
    Permanent establishment: domestic and treaty law: taxation of services
  8. INTM264700
    Domestic and treaty law: Industry focus 1: e-commerce
  9. INTM264800
    Domestic and treaty law: Industry focus 2: building site or construction or installation project