Offshore tax planning
著者
書誌事項
Offshore tax planning
（Tolley's international series）
Tolley, 2002
9th ed
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注記
Includes index
内容説明・目次
内容説明
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/11/03)The new edition of this respected title explains how the territorial limits of the UK tax code may be used to shelter income and capital from UK tax. It analyses the relevant statute and case law and describes the planning opportunities which they afford. This edition includes practical analysis of planning opportunities, thorough analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.Clarke: Offshore Tax Planning is essential reading for accountants, solicitors and financial advisers handling the affairs of private clients and privately owned businesses. The practical nature of this book makes it an invaluable guide and annual publication ensures it is both up-to-date and relevant."
目次
- "Part I Territorial Limits: of UK Tax, Residence of individuals, Residence of Trusts, Residence of Companies, Part II UK Domiciliaries: Offshore Trusts, Offshore companies, Existing settlor - interest settlements, Existing children's settlements, Investment products Part III Non Domicilaries: Domicile, Planning without trusts, Excluded property settlements, The remittance basis
- Capital gains tax
- Inheritance tax Part IV: The integrity of offshore structures, Sham trusts, Distributions and existing settlements, Shadow directors, Non-domiciliaries and UK homes Part V Anti-Avoidance Legislation: Section 739, Benefits: section 740, The motive defence: section 741, Attribution of gains to the settlor, Tainting, Capital payments
- section 87, Trustee borrowing, Attribution of corporate gains, Offshore funds, Life policies Part VI Sheltering Business Profits
- Offshore subsidiaries, Parallel companies,Transfer pricing, Controlled foreign companies Part VII Migration: Individuals, Migration of trusts, Company migration"
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