UK/German Tax Treaty: A Practical Guide

This guide breaks down the type of income to be taxed into the main categories which are treated in different ways under the Treaty. The major areas covered are: pure or passive income, i.e. investment income where the recipient does not earn by the provision of goods or services; income derived from independent activities, such as trading or professional activities by individuals, partnerships and companies; and the activities of sportsmen and entertainers. The book also deals with activities in which an individual is bound more closely to a particular company employer or former employer, thus covering income from employment, directorships or pensions. Each section is cross-referenced to the relevant Treaty articles and three appendices list the forms needed to make claims under the Treaty, and give the text of the Treaty in both English and German. The book should be a useful reference source for tax advisers, professionals and management involved in international structures, tax planning and advice, both in Germany and the UK, and throughout the world.