Clarke's offshore tax planning

著者

• Clarke, Giles
• Lawrance, Dominic
• Roberts, John

書誌事項

Clarke's offshore tax planning

Giles Clarke, Dominic Lawrance, John Roberts

LexisNexis, c2012

19th ed

タイトル別名

Clarke's offshore tax planning, 2012-13

注記

"Butterworths LexisNexis"--Spine

Includes index

内容説明・目次

内容説明

Clarke's 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.

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): BB13642012
• ISBN:
  • 9781405770279
• 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: lix, 1103 p.
• 大きさ: 24 cm
• 分類:
  • DC23 : 343.4104
• 件名:
  • LCSH : Tax planning -- Great Britain
  • LCSH : Tax havens
  • LCSH : Taxation -- Law and legislation -- Great Britain
  • LCSH : Investments, Foreign -- Great Britain