Tolley's Taxation in the Channel Islands and Isle of Man, 1997-98

著者

    • Guy, Graeme J.

書誌事項

Tolley's Taxation in the Channel Islands and Isle of Man, 1997-98

Graeme J. Guy ... [et al.]

Tolley Pub. Co., c1997

大学図書館所蔵 件 / 1

この図書・雑誌をさがす

内容説明・目次

内容説明

Divided into three sections for ease of use, this practical guide provides advice on the taxation and company law governing Guernsey, Jersey and the Isle of Man. It includes the 1997 legislative changes for Guernsey and Jersey, and the tax rates and allowances for at least six years.

目次

  • Summary of the latest rates and allowances
  • about this book
  • administration and general
  • allowances and Income Tax rates - individuals
  • anti-avoidance
  • appeals
  • assessments
  • businesses
  • capital allowances
  • casual receipts
  • companies
  • companies and associations
  • Corporation Tax
  • double taxation relief
  • Dwellings Profit Tax
  • employments and pensions
  • exempt companies
  • exempt bodies
  • exempt insurance companies
  • exemptions from Income tax
  • group relief
  • interest, annuities, etc
  • international bodies
  • land and buildings
  • losses
  • married persons
  • non-resident company duty
  • offices and employments
  • offshore insurers
  • other sources of income
  • overseas matters
  • partnerships
  • payments of Income Tax
  • penalties pension schemes for employees
  • retirement annuities
  • retirement benefits schemes
  • returns
  • schedule A - land and buildings
  • schedule C - interest etc, payable out of public revenue
  • schedule D - general, case I and II, case III, case IV and V, case VI
  • settlements, superannuation funds and pensions
  • tax installment scheme for employees
  • trusts.

「Nielsen BookData」 より

詳細情報

ページトップへ