DOUBLE TAXATION RELIEF – whether the operation in Slovakia carried on as a registered branch of X International Limited was akin to a partnership with the Appellant, or whether X International Limited were carrying on business alone but contractually bound to pay the Appellant a share of profits – the latter – no relief available
[2007] UKSPC SPC00584
Bailii
England and Wales
Updated: 14 October 2021; Ref: scu.249650