Booth: Residence, Domicile and UK Taxation

Jonathan Schwarz (Autor)

Media-Kombination

268 Seiten

2010 | 14th Revised edition
Bloomsbury Professional
978-1-84766-527-0 (ISBN)

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The author systematically unravels the tax residence of companies and the resolutions of dual residence including specialised residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies and transfer pricing. This popular reference guide accurately determines how much UK taxation your clients need to pay...and how much you don't. It navigates you accurately and confidently through the complex issues surrounding the status of residence, non-residence and the appropriate tax liability. This key book: Shows how to acurately determine tax liabilities; Covers the key cases of the European Court of Justice; Ensures you successfully tackle the problem of compliance and enforcement if a client is based outside the UK; Deals with individuals, partnerships, trusts and limited companies.

Jonathan Schwarz FTII is a Barrister at Temple Tax Chambers and is also a South African and a Canadian lawyer. His practice focuses on international tax planning and tax disputes involving international issues. He has written Schwarz on Tax Treaties, among other publications, and is consultant editor of Annotated Double Tax Treaties. He is a vice-president of the International Fiscal Association and a visiting Professorial Fellow at the School of Tax Law, Queen Mary College, London University. He has been listed as a leading tax Barrister in both the Legal 500 by reference to recommendation for international corporate tax, and Chambers' Guide to the Legal Profession by reference to international transactions and particular expertise in transfer pricing.

Chapter 1 United Kingdom taxation Chapter 2 Residence of individuals Chapter 3 Ordinary residence Chapter 4 Individuals coming to and departing from the UK Chapter 5 Residence of trusts and estates Chapter 6 Residence of companies Chapter 7 Domicile Chapter 8 Compliance and appeals Chapter 9 Residence, nationality and discrimination in the European Union

Erscheint lt. Verlag	30.9.2010
Verlagsort	London
Sprache	englisch
Maße	156 x 234 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-10	1-84766-527-6 / 1847665276
ISBN-13	978-1-84766-527-0 / 9781847665270
Zustand	Neuware