Julian Hickey

JULIAN HICKEY concludes his overview of the proposed United Kingdom and United States double taxation convention.

JULIAN HICKEY provides an overview of the proposed United Kingdom and United States double taxation convention with particular emphasis on the new anti-avoidance measures.

The new United Kingdom/United States double taxation convention contains a panoply of radical provisions relating to anti-avoidance. These new provisions mark a dramatic shift in United Kingdom convention practice, and are likely to be replicated in other conventions.