Cases: International Tax Law

DSG Retail and Others v HMRC [2009] STC (SCD) 397

Facts: A dispute arose between HMRC and a group of companies which made up the largest retailer of electrical goods in the UK. The group of companies agreed with Cornhill Insurance plc (CI), a third-party insurer, that any customers who bought an extended warranty would be purchasing their goods and insured warranty from DSG Retail. …

Read Case Study

FII Group Litigation v IRC case [2007] STC 326

Facts: The system which operated in the UK prior to 1999, and the system which replaced it, both treated dividends received by UK companies from other UK companies more favourably for tax purposes than dividends received from foreign companies. The UK, under its domestic law, until 2009, permitted foreign tax paid on profits used to…

Read Case Study

Dell Products (NUF) v Tax East (2011) 14 14 ITLR 371

Facts: An Irish resident company (low tax jurisdiction) had a commissionaire subsidiary company in Norway (high tax jurisdiction) and the Irish company reported nil taxable profits in Norway. Held: The Norwegian Court of Appeal decided, in November 2011, that the Irish parent did not have a PE in Norway. In reaching its decision, the lower…

Read Case Study

Societe Zimmer Ltd v Ministre de l’Economie, des Finances et de ‘l’Industrie (2010) 12 ITLR 739

Facts: The UK parent company, Zimmer Limited, changed the nature of the business conducted by its French subsidiary (SAS) from that of a fully-fledged distributor company to a commissionaire. Although the legal form of the arrangement was that SAS made contract with the French customers and then with Zimmer Limited Ltd in the UK, the…

Read Case Study

R v Dudney (2000) 2 ITLR 627

Facts: Mr Dudney, a US resident, was contracted to provide services to a client in Canada. He worked at the client’s premises with their equipment. He had access to the office accommodation during the client’s normal business hours. The contracted lasted for 340 days in total. Held: It was held that his firm had no…

Read Case Study