Oil Taxation Manual

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. OT41535

   Double Taxation Agreements - Table
6. OT41540

   Treaties with a restricted definition of the UK confined to land areas & territorial sea
7. 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
8. OT41560

   Treaties with an Offshore Activities Article - Example 1
9. OT41570

   Treaties with an Offshore Activities Article - Example 2
10. OT41580

    Treaties with an Offshore Activities Article - Example 3
11. OT41585

    Treaties with an Offshore Article Equivalent - Example India
12. OT41590

    Measurement of Duration
13. OT41610

    Shipping and Air Transport Articles
14. OT41620

    The Construction and Interpretation of Treaties
15. OT41630

    Permanent Establishment and Business Profits Articles
16. OT41640

    Long term offshore construction type work - Overview
17. OT41642

    Long term offshore construction type work - Is there a fixed place of business?
18. OT41643

    Long term offshore construction type work - Is it listed in Article 5 as an example of a Permanent Establishment?
19. OT41644

    Long term offshore construction type work - Is there a construction project lasting more than a given number of months?
20. OT41645

    Long term offshore construction type work - An example
21. OT41650

    Operations of semi-submersible drilling rigs