The Developing EUROPEAN CORPORATE TAX System by Bernard Jeffcote (auth.)

By Bernard Jeffcote (auth.)

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The tenD used in die UK text of the directive is 'securities representing capitsI'. It seems highly likely from comparison with the text of the directive in other languages that the term includes sbares or instructions confening ownership rights similar to those conveyed by shares, but not debt securities. For this reason, in the comments that follow we have substituted 'shares' for 'securities'. 12. Section 427A Companies Act 1985 regulates sucb transactions (within the UK) where undertaken by UK plcs.

The Finance Act 1988 repealed the restrictions on the transfer of residence or a business overseas. and introduced instead provisions for an 'exit charge' (Section 105) and provisions to ensure the payment of outstanding tax liabilities (Section 130). The prohibition on issues and transfers of shares and debentures in non-resident subsidiaries of UK companies was maintained. although the issue of revised General Consents reduced the number of transactions requiring specific Treasury consent. General Consents permit share and debenture issues on normal commercial terms between a UK company and a non-resident subsidiary and between other companies which form a group within the same overseas country.

As in the OECD Model Convention the competent authorities may not be required to carry out administrative measures or supply information at variance with local law or administrative practice. Trade secrecy and public order limitations also apply. (iv) The commission's decision may be based on a simple majority of its members. (v) Costs, with the exception of those incurred by the affected enterprise, are shared equally between the tax authorities concerned. 6 Restrictions on Implementation of Procedure A competent authority of a Member State is not bound to refer a case to arbitration if there has been a final ruling that a 'serious penalty' may be imposed as a result of a tax offence.

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