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"Extreme shopping": HMRC legislation to counter treaty shopping: thoroughly draconian

Herbert Smith Freehills LLP
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United Kingdom
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August 5 2011

On 1 August, just before the summer break, HM Revenue & Customs (HMRC) published a "Technical Note" and draft legislation (together, the "Note") entitled "Tax Treaties Anti-avoidance"

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"Extreme shopping": HMRC legislation to counter treaty shopping: thoroughly draconian

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