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tetki

arphin_vred in ru_uk

UK Tax return - Tax Relief Claim for Dual residents

Уважаемые сообщники,

если есть практический опыт по теме, подскажите светит ли мне возврат UK-налога, если я получала maternity pay от моего UK-работодателя, находясь в России в течение периода свыше 183 дней?
Смущают подпункты b и с статьи 15, пункт 2 вот этой конвенции. Мой работодатель - большая компания, зарегистрированная в UK...

Заранее спасибо!


Income from employment
(1) Subject to the provisions of Articles 16, 18, 19 and 20 of this Convention, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
(2) Notwithstanding the provisions of paragraph (1) of this Article, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if—

(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days within any period of twelve months; and
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.

Comments

спасибо, не знала о такой их щедрости!