Taxation of companies and company reconstructions
著者
書誌事項
Taxation of companies and company reconstructions
（British tax library）
Sweet & Maxwell, 1991
5th ed. / by Richard Bramwell ... [et al.]
- [Main work]
- 1st supplement. July 31, 1992
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注記
Previous ed.: 1988
Includes index
内容説明・目次
- 巻冊次
-
[Main work] ISBN 9780421443204
内容説明
This corporate tax work has been revised and updated in order to include new chapters on transfer pricing, restrictive covenants, patents and break-up bids. Additionally, the 1989 changes to CGT groups are considered, together with European Economic Interest groupings and gift aid. The emphasis between taxes is emphasized throughout. The text has been divided into three sections which explore the principles of corporate taxation, groups and consortia, and company reconstructions.
目次
- The principles of corporate taxation
- groups and consortia
- company reconstructions.
- 巻冊次
-
1st supplement. July 31, 1992 ISBN 9780421472303
内容説明
This supplement takes into account major developments since Bramwell's work was originally published in 1991, including the Taxation of Chargeable Gains Act 1992 and draft clauses showing amendments to the groups of companies rules originally destined to be included in the 1992 Finance Act.
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