Murphy (Inspector of Tax) v Asahi Synthetic Fibres (Ireland) Ltd 1986 IR 777 concerned an assessment for tax on interest paid on a loan from parent to subsidiary. The Court held there was no conflict between section 130 TCA 1997 and the double tax agreement. Tax is chargeable under Schedule F with no withholding tax.
A profit sharing agreement existed with a branch of a UK company. The taxpayer claimed double tax relief for the tax paid by the company. Training Consultant v Revenue & Customs Commissioners 2007 STC SCD
FKP Konzertproduktionen GmBH v Finanzamt Hamburg-Eimsbuttell C290/04 considered if an individual was only temporarily resident in Germany would a retention of tax at source on their income be against EU law.
In Compagnie de Saint-Gobain, Zweignierderlassung Deutschland and Finanzamt Aachen-Onenstadt 2000 STC 855 it was held that a member state must unilaterally give to a branch of an EU resident company the same benefits as a company resident in that State enjoys under the State’s double tax agreement.
