Hunton Andrews Kurth

This Practice Note focuses on the anti-avoidance issues that arise in connection with double tax treaties or conventions (DTTs). It explains the treaty provisions that deal with anti-avoidance, those that specifically allow for the application of domestic anti-avoidance provisions, and the interaction between DTTs and domestic general anti-avoidance provisions. It also considers the OECD multilateral instrument (MLI) to implement tax treaty related measures to prevent base erosion and profit shifting (BEPS), including the principal purpose test (PPT) and limitation on benefits (LOB) provisions. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note concerns assistance in the collection of tax claims (AIC). It is based primarily on Article 27 of the OECD Model Tax Convention and the OECD/Council of Europe Convention on Mutual Assistance in tax matters, but it also makes reference to Council Directive 2010/24/EU on Mutual Assistance for the recovery of claims. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note considers the meaning of dividend in a double tax treaty or convention (DTT) context, the model convention approach to the taxation of dividends, variations on this approach in DTTs, and the practical contexts in which an assessment of the dividend article may arise. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note examines the scope and nature of the obligation of two or more contracting states to exchange information on tax matters under the OECD model convention, also with reference to the OECD Model Agreement on Exchange of Information on Tax Matters and the Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters. It also explains how HMRC deals with requests for exchange of information. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note considers the meaning of interest in a double tax treaty or convention (DTT) context, the OECD model convention approach to the taxation of interest, variations on this approach in DTTs, the interaction between the DTT approach and the EU interest and royalties directive, and the practical contexts in which an assessment of the interest article will arise. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note explains some of the key definitions and concepts a tax lawyer will come across when dealing with a double tax treaty (DTT) or double tax convention (DTC), in particular the concepts of residence, double taxation, permanent establishments and transfer pricing. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note examines the mutual agreement procedure (MAP) article that is found in most double tax treaties or conventions (DTTs) and is found in Article 25 of the OECD model convention. It provides an overview of how MAP works under the OECD model as well as exploring each of its five constituent paragraphs, including arbitration and the extension to binding arbitration under the multilateral instrument (MLI). It also briefly considers the European Arbitration Convention and the Directive on Tax Dispute Resolution Mechanisms in the European Union. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note examines the non-discrimination article that is found in most double tax treaties (DTTs) or conventions and is found in the OECD model tax convention at Article 24. It provides an overview of the article as well as exploring each of its six constituent paragraphs. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note examines how double tax treaties or conventions (DTTs or DTCs) are interpreted, in particular the impact of public international law, including the Vienna Convention on the Law of Treaties, the UK courts’ approach to interpretation of DTTs, the OECD model convention interpretation provisions, the OECD model commentary, foreign court cases, and the mutual agreement procedure. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note considers the meaning of royalties in a double tax treaty or convention (DTT) context; the OECD model convention and other approaches to the taxation of cross-border royalties; and the practical contexts in which the royalties article may be relevant. This Practice Note is produced in partnership with David Klass of Orrick.

This Practice Note discusses the territorial scope of the regime established by the United Kingdom General Data Protection Regulation, Assimilated Regulation (EU) 2016/679 (UK GDPR). In summary, the UK GDPR regime may apply: (1) whenever the processing of personal data occurs in the context of the activities of an establishment of a controller or a processor in the UK, (2) where the use of personal data by an organisation relates to: (i) the offering of goods or services to individuals in the UK, irrespective of whether a payment is required, or (ii) the monitoring of those individuals’ behaviour in the UK or (3) by virtue of public international law. This Practice Note also considers the regime requiring the appointment of UK representatives in certain circumstances.

This Practice Note summarises the origins, purposes and effects of double tax treaties (DTTs) (or double tax conventions (DTCs)). It explains the concept of double taxation, the purpose of model conventions from the OECD, UN and US and the way in which double tax treaties operate. This Practice Note is produced in partnership with David Klass of Orrick.