Offshore tax planning
著者
書誌事項
Offshore tax planning
LexisNexis Tolley, 2008
15th ed
大学図書館所蔵 件 / 全2件
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注記
Previous ed.: LexisNexis Tolley, 2007
Includes index
内容説明・目次
内容説明
"Clarke: Offshore Tax Planning" provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.The practical nature of this book makes it an invaluable guide for accountants, solicitors and financial advisers handling the affairs of private clients and privately-owned businesses while annual publication ensures it is both up-to-date and relevant.In particular, the 15th edition: includes all changes from the 2008 Budget and Finance Act; extensively revises the material on non- domiciliaries; and takes account of the new 18 per cent CGT rate impacting offshore.
目次
- PART A - PLANNING
- I - Introduction
- II - UK domiciliaries
- III - Existing trusts
- IV - Trust distributions
- V - Non-domiciliaries
- VI - Practical issues
- VII - Business
- VIII - Emigration
- PART B - LEGAL FRAMEWORK
- I - Territorial limits
- II - Residence and domicile
- III - The remittance basis
- IV - Inheritance Tax and settlements
- V - European Law
- VI - General
- PART C - ANTI-AVOIDANCE
- I - Transfers
- II - Settlements
- III - Other anti-avoidance legislation
- Index.
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