Ep 70: Determining the UK tax status of non-UK entities, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

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International Tax Bites

Grahame Jackson and Harriet Brown

100 episodes

2 weeks ago

International Tax Bites explores concepts and issues in international taxation. Welcome to a new podcast series by Hassans Partner Grahame Jackson and Harriet Brown of Old Square Tax Chambers... Grahame and Harriet will discuss some of big concepts news and issues in International Taxation... Contact: internationaltaxbites@gmail.com Learn more about Grahame at https://www.gibraltarlaw.com/our-people/grahame-jackson/ Learn more about Harriet at https://www.taxchambers.com/team/harriet-brown/

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All content for International Tax Bites is the property of Grahame Jackson and Harriet Brown and is served directly from their servers with no modification, redirects, or rehosting. The podcast is not affiliated with or endorsed by Podjoint in any way.

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Ep 70: Determining the UK tax status of non-UK entities, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

International Tax Bites

38 minutes 38 seconds

1 year ago

Ep 70: Determining the UK tax status of non-UK entities, with Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

In this episode...Grahame and Harriet discuss the approach taken by the UK courts to classifying foreign entities for tax purposes. Especially where the entities exhibit characteristics which do not fit neatly into domestic categories. The case of Memec sets a framework for that approach, Grahame and Harriet examine this and some other countries' approaches.