United Kingdom - UK Investors in US LLCs Exposed to Double Taxation – Is This the End of the Story?
- United Kingdom
- O. Popa
- European Taxation, 2013 (Volume 53), No 6
- 3 May 2013
This note addresses the UK position on double taxation relief in situations involving hybrid entities, as recently illustrated by the Court of Appeal decision in Anson (2013). The implications of the case are discussed from an international tax perspective.