OT41585 - Non-Residents Working on the UK Continental Shelf: Double Taxation Agreements - Treaties with an Offshore Article Equivalent - Example India
This is an example of unusual wording which approximates to an off-shore article although at first sight it would seem the effect of CTA09\S1313, ITTOIA05\S874 and ITEPA03\41 is restricted.
The current UK/India Double Taxation Agreement (SI93\1801) came into force in 1993. Article 3(1) retains a restricted definition of the UK which does not extend to the UK Continental Shelf.
However, Article 1 says that the DTA
바카라 사이트渆xtends to the territory of each Contracting State, including its territorial sea, and to those areas of the exclusive economic zone or the continental shelf adjacent to the outer limit of the territorial sea of each State over which it has, in accordance with international law, sovereign rights for the purpose of exploration and exploitation of the natural resources of such areas바카라 사이트�바카라 사이트�
As the UK has sovereign rights over the 바카라 사이트渄esignated areas바카라 사이트� (see OT40650) on the UK Continental Shelf these rights are also therefore brought within the DTA. It then provides that
바카라 사이트渞eferences in this Convention to the Contracting State or to either of them shall be construed accordingly.바카라 사이트�
There is also an extension to the meaning of Permanent Establishment at the end of Article 5(2). After listing standard items, it adds:
바카라 사이트淧rovided that for the purposes of this paragraph an enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in connection with, or supplies plant and machinery on hire used or to be used in, the prospecting for, or extraction or production of, mineral oils in that State.바카라 사이트�
Similarly, Article 15 uses 바카라 사이트淐ontracting State바카라 사이트� to determine the liability of individuals resident in India who are working here. Such an individual 바카라 사이트減roviding 바카라 사이트渋ndependent personal services바카라 사이트� will be liable for UK tax on income if they have a fixed base or are present in the UK or the UK Continental Shelf for a period or periods aggregating 90 days in the relevant fiscal year.