OT41620 - Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - 皇冠体育app Construction and Interpretation of Treaties - HMRC internal manual

OT41620 - Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - 皇冠体育app Construction and Interpretation of Treaties

皇冠体育app following can help to construe and apply the provisions of a treaty.

皇冠体育app commentary on the OECD Model Tax Convention on Income and on Capital.
皇冠体育app International Tax Manual.
皇冠体育app Double Taxation Relief Manual.

皇冠体育app judgements in the cases of CIR v Exxon Corporation (56TC237) and Union Texas Petroleum Corporation (63TC244) suggest that the Courts recognise that the wording of a treaty is likely to be less exact than that of a Finance Act because it is produced by negotiation and compromise between officials rather than by the Parliamentary draftsman. As a consequence the Courts may adopt a more purposive approach to construction than that which is used in considering domestic legislation. However the decision in CIR v Commerzbank AG and Banco do Brazil SA (63TC218) suggests that there may be cases where the Courts will not depart from the plain words of the Agreement.

皇冠体育app most valuable aid to construction will in practice be the OECD Commentary referred to above and in Sun Life Company of Canada v Pearson (59TC250) it was confirmed that the Courts will take account of the guidance offered in the Commentaries. Vinelott J stated in that case that the Commentaries on the OECD Model 鈥渃an and indeed must be referred to as a guide to the interpretation of the treaty鈥�.

皇冠体育app

Oil Taxation Manual