International Tax

Offshore Receipts In Respect Of Intangible Property: Extending The Reach Of UK Tax


Offshore Receipts In Respect Of Intangible Property: Extending The Reach Of UK Tax
Wednesday 4 December, 13.00 GMT/14.00 CET
Host: Geoff Brand
Presenters: Kate Ramm, Rob Keogh

The Offshore Receipts in Respect of Intangible Property (ORIP) rules were introduced with effect from 6 April 2019 and extend the scope of UK tax to include receipts derived from the exploitation of intangibles that are referable to UK sales, regardless of whether the payer or the payee is a UK resident. How may these rules apply to your organisation? We’ll discuss:

  • The intent and scope of the rules, and the situations in which they might apply
  • The application of the statutory exemptions and interaction with the UK’s tax treaties
  • Filing and associated administrative obligations

Find out more about this new area and steps that might be taken in response.

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