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18 Feb 2008, 2:11 am
Pirelli Cable Holding NV and others v Commissioners for Revenue and Customs [2008] EWCA Civ 70; [2008] WLR (D) 48 “The United Kingdom tax authorities had not assumed responsibility for eliminating double taxation on the dividend paid by a UK subsidiary to a parent resident in the Netherlands or Italy in circumstances where the UK had not levied corporation tax on the dividend. [read post]
27 Feb 2008, 1:22 am
Pirelli Cable Holding NV and Others v Commissioners for Revenue and Customs Court of Appeal “Where the United Kingdom had not levied corporation tax on the dividend paid by a UK subsidiary to a parent resident in The Netherlands or Italy, the UK tax authorities would not assume responsibility for eliminating double taxation. [read post]
