United Kingdom. Boake Allen (or NEC Semi-Conductors) : non-discrimination, advance corporation tax, tax treaties and the free movement of capital

• Autores: Brian Cleave
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 2, 2008, págs. 91-95
• Idioma: inglés
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• Resumen

  • This note considers the important decision in Boake Allen given by the House of Lords (and the judgments in the lower courts) in relation to the application of the non-discrimination articles of tax treaties to domestic law limitations on relief from advance corporation tax in respect of dividends paid by resident subsidiaries to non-resident parent companies, the implementation of tax treaties in domestic tax law, and the free movement of capital provisions of the EC Treaty.