Double tax agreements

Permanent Establishment: installation of plant as part of a project where the period is greater than 12 months - UK resident

Return of share capital to overseas parent company

United States Convention: whether packing machines are 'substantial equipment'

Periodic compensation payments received by a non-resident individual and the Pension Article of the UK Convention

Assessable income: United Kingdom double tax agreement - trust income

Assessable income: United States double tax agreement - trust income

Assessable Income: application of the business profits article to a Dutch Stichting that is a unitholder in an Irish Common Contractual Fund

Assessable Income: Irish Common Contractual Fund - residency for the purposes of the Irish Agreement

Remuneration or other income for personal (including professional) services in relation to the tax treaty with Singapore

Application of Article 4(5)(d) of the Australia: Japan tax treaty - permanent establishment in Singapore of a Japanese resident company

Classification of German Trade Tax as Federal Foreign Tax

Assessability of periodic payments made to an Australian resident from Ireland

Treaty benefits: United States limited liability company disregarded as an entity separate from its owner

Interest withholding tax: United States limited liability company owned by an exempt United States pension fund

Permanent establishment: supervisory activity as part of an installation project - UK resident

Foreign income - non-assessable and non-exempt: substantial equipment permanent establishment in a listed country

Lump sum payments received by a foreign resident as arrears of past periodic payments and the Pension Article of the Italian Convention

Dividend withholding tax: dividend paid by an Australian resident company to a New Zealand Limited Partnership

Irish Universal Social Charge and Article 2 of the Irish Double Tax Agreement

Deductions: Internal estimates of notional funding cost