Booth: residence, domicile and UK taxation
著者
書誌事項
Booth: residence, domicile and UK taxation
（Tolley's international series）
LexisNexis, c2003
8th ed
大学図書館所蔵 全1件
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"
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