Tolley's Expatriate Tax Planning
2008
|
Revised edition
Butterworths Law (Verlag)
9780754535331 (ISBN)
Butterworths Law (Verlag)
9780754535331 (ISBN)
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Covers the taxation of both UK individuals working abroad and foreign nationals working in the UK, enabling the practitioner to: plan international assignments in advance; find solutions and answers to issues that arise in regard to employment situations; and, deal with expatriate employee issues without recourse to third-party specialist advice.
This new title covers the taxation of both UK individuals working abroad and foreign nationals working in the UK, enabling the practitioner to: plan international assignments in advance; find solutions and answers to issues that arise in regard to existing employment situations; and, deal with expatriate employee issues without recourse to third-party specialist advice. Combining technical depth with practical planning points and risk avoidance throughout, using this title will ensure assignment costs are kept to a minimum.Updates to the second edition include a full revision of content to reflect the proposed changes to the taxation of non-domiciled employees working longer term in the UK, including: the 30K charge; the loss of personal allowance and the CGT exemption; the deductions available against the new remittance basis sections (affecting non-doms to be introduced into the Income Tax Act 2008); changes to tax credits; new OECD guidance on term 'Economic Employer' (of key importance to expatriate employees as deals with the taxation of double taxation of employee's earnings in a host country) and, new double tax treaties: a full checklist of the 183-day counting rules that apply to employees (and if they are therefore eligible to pay tax).
This new title covers the taxation of both UK individuals working abroad and foreign nationals working in the UK, enabling the practitioner to: plan international assignments in advance; find solutions and answers to issues that arise in regard to existing employment situations; and, deal with expatriate employee issues without recourse to third-party specialist advice. Combining technical depth with practical planning points and risk avoidance throughout, using this title will ensure assignment costs are kept to a minimum.Updates to the second edition include a full revision of content to reflect the proposed changes to the taxation of non-domiciled employees working longer term in the UK, including: the 30K charge; the loss of personal allowance and the CGT exemption; the deductions available against the new remittance basis sections (affecting non-doms to be introduced into the Income Tax Act 2008); changes to tax credits; new OECD guidance on term 'Economic Employer' (of key importance to expatriate employees as deals with the taxation of double taxation of employee's earnings in a host country) and, new double tax treaties: a full checklist of the 183-day counting rules that apply to employees (and if they are therefore eligible to pay tax).
Introduction; 1. Domicile and residence; 2. The taxation of general earnings; 3. Tax and NICs on special types of earnings; 4. Employee expenses; 5. Pensions; 6. Share-based incentives; 7. Double taxation; 8. Social security contributions; 9. Special employments; 10. Employer and employee compliance.
| Verlagsort | London |
|---|---|
| Sprache | englisch |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht | |
| ISBN-13 | 9780754535331 / 9780754535331 |
| Zustand | Neuware |
| Informationen gemäß Produktsicherheitsverordnung (GPSR) | |
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