Offshore tax planning

著者

• Clarke, Giles

書誌事項

Offshore tax planning

Giles Clarke

LexisNexis Butterworths, 2007

14th ed

注記

Previous ed.: 2006

Includes index

内容説明・目次

内容説明

This new edition of the respected title features extensive new material and is updated to take into account the Finance Act 2007. It also includes such topics as 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 while annual publication ensures it is both up-to-date and relevant.

目次

• "PART A - PLANNING
• Section I - Introduction
• Section II - UK domiciliaries
• Section III - Existing trusts
• Section IV - Trust distributions
• Section V - Non-domiciliaries
• Section VI - Practical issues
• Section VII - Business
• Section VIII - Emigration
• PART B - LEGAL FRAMEWORK
• Section I - Territorial limits
• Section II - Residence and domicile
• Section III - The remittance basis
• Section IV - Inheritance Tax and settlements
• Section V - European Law
• Section VI - General
• PART C - ANTI-AVOIDANCE
• Section I - Transfers
• Section II - Settlements
• Section III - Other anti-avoidance legislation
• Index"

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BA84625220
• ISBN:
  • 9781405725538
• 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: London
• ページ数/冊数: xlix, 799 p.
• 大きさ: 24 cm
• 分類:
  • DC22 : 343.4104
• 件名:
  • LCSH : Tax planning -- Great Britain
  • LCSH : Tax havens
  • LCSH : Taxation -- Law and legislation -- Great Britain
  • LCSH : Investments, Foreign -- Great Britain