Tax avoidance
著者
書誌事項
Tax avoidance
Sweet & Maxwell, Thomson Reuters, 2012
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注記
Includes index
内容説明・目次
目次
- What is avoidance? Evasion
- avoidance
- mitigation (Templeman s view). Historical overview: statute
- courts
- 1920 s739
- close companies
- settlement provisions. Ramsay principle. Overseas experience GAAR, the courts, US: Commonwealth. GAAR. Formulations of anti-avoidance provisions. Sole or main purpose. Sole or main benefit. Neither purpose nor benefit (eg ss86/87 TCGA)
- Schedule 18. Corporation tax
- SSE
- Sch 7AA
- loan relationships
- intangibles
- derivatives
- group relief
- REITs. Capital gains tax losses, s16A
- value shifting, ss29/30. Income tax: settlements, transfer of assets abroad
- transactions in securities
- sideways loss relief (extended by FA 08 to sole traders). CAs: Leasing. SDLT. VAT: abuse (Halifax etc). Clearances. Dealing with HMRC: settlement
- judicial review
- litigation
- penalties
- discovery. Litigation procedures. Disclosure. Principles based approach. European law: Cadbury s Schweppes & the UK approach.
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