Booth: residence, domicile and UK taxation

著者

• Booth, Neil D.
• Davies, Denzil

書誌事項

Booth: residence, domicile and UK taxation

by Denzil Davies

（Tolley's international series）

LexisNexis, c2003

8th ed

注記

Previous ed.: 2002

Includes bibliographical references and index

内容説明・目次

内容説明

(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/10/04)Booth: Residence, Domicile and UK Taxation explores fully the meaning of residence, ordinary residence, and domicile. It discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK. This definitive work is an essential text for anyone working in this area and provides a wealth of information on the intricacies and ambiguities of this field of taxation.

目次

• "United Kingdom taxation
• Residence
• Ordinary residence
• Arrivals and departures
• Residence of partnerships and trusts
• Residence of corporations
• Domicile
• Compliance and enforcement
• Residence, nationality and discriminations in the EU
• Residence and E-commerce
• Appendix (latest IR20)
• Index"

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA67804460
• ISBN:
  • 0754521885
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Edinburgh
• ページ数/冊数: xxvii, 254 p.
• 大きさ: 23 cm
• 分類:
  • DC21 : 343.41042
• 件名:
  • LCSH : Taxation -- Law and legislation -- Great Britain
  • LCSH : Domicile -- Great Britain
  • LCSH : Domicile in taxation -- Great Britain
• 親書誌ID:
  • BA60649042