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Full-Text Articles in Law
The Banking/Commercial Separation Doctrine In Comparative Perspective, Cristie Ford
The Banking/Commercial Separation Doctrine In Comparative Perspective, Cristie Ford
All Faculty Publications
This report, prepared for the Department of Finance, Government of Canada, summarizes research undertaken across five jurisdictions – Australia, Japan, Singapore, the United Kingdom (UK), and the United States (US, federal level only) – with respect to a particular kind of boundary on the business of banking: the separation of banking business from commercial business. “Commercial” here means the provision of non-financial goods and services. This separation exists under what in the United States has long been referred to as the “banking/commercial separation doctrine”. The report considers the historical justifications for the doctrine in the context of the modern “business …
The China-United Kingdom Income Tax Treaty (2011), Wei Cui
The China-United Kingdom Income Tax Treaty (2011), Wei Cui
All Faculty Publications
The author, in this article, considers some of the key features of the China-United Kingdom Income Tax Treaty (2011), with particular reference to the provisions on technical fees, permanent establishments, passive and other income, and anti-avoidance rules.