Buch, Englisch, 360 Seiten
Buch, Englisch, 360 Seiten
ISBN: 978-0-414-03209-5
Verlag: Sweet & Maxwell
The new edition of Tax Avoidance aims to present an all-round treatment of the key areas of tax avoidance from a UK perspective, but touches on international usage by way of comparison.
This new edition contains a detailed discussion of current UK and EU tax avoidance legislation and case law (direct and indirect taxes, double tax treaties etc). It will also discuss theory and philosophy, comparative jurisdictions (US, Canada, Australia etc), the history of tax avoidance (legislation and cases), discussion of Revenue clearance procedures, negotiation and litigation and settlement of tax avoidance cases, provision of information, etc.
The new 2nd edition:
- Offers a detailed discussion of UK tax avoidance provisions, whilst considering the EU regime
- Provides analysis of both the Ramsay principle and a walk through of the Halifax two limb test for abuse
- Helps identify relevant case law and legislation, as well as navigate the different types of anti-avoidance legislation
- Illustrates how the courts have responded to tax avoidance, especially as the work will be written by -experienced tax barristers
- Gathers together a range of case law for discussion and implication study
- Includes an updated take on Transfers of Assets Abroad provisions in light of the Finance Act 2013
- Discusses the EU principle of Abuse and its application in both direct and indirect tax in the UK
- Includes a brand new chapter focussed solely on a discussion of the General Anti-Abuse Rule (GAAR), considering the potential impact and implementation of UK GAAR with reference to the Finance Act 2013
- Includes practical explanations whilst considering historical and comparative issues, giving an intellectual context to the issues discussed
Murray
Tax Avoidance jetzt bestellen!
This new edition contains a detailed discussion of current UK and EU tax avoidance legislation and case law (direct and indirect taxes, double tax treaties etc). It will also discuss theory and philosophy, comparative jurisdictions (US, Canada, Australia etc), the history of tax avoidance (legislation and cases), discussion of Revenue clearance procedures, negotiation and litigation and settlement of tax avoidance cases, provision of information, etc.
The new 2nd edition:
- Offers a detailed discussion of UK tax avoidance provisions, whilst considering the EU regime
- Provides analysis of both the Ramsay principle and a walk through of the Halifax two limb test for abuse
- Helps identify relevant case law and legislation, as well as navigate the different types of anti-avoidance legislation
- Illustrates how the courts have responded to tax avoidance, especially as the work will be written by -experienced tax barristers
- Gathers together a range of case law for discussion and implication study
- Includes an updated take on Transfers of Assets Abroad provisions in light of the Finance Act 2013
- Discusses the EU principle of Abuse and its application in both direct and indirect tax in the UK
- Includes a brand new chapter focussed solely on a discussion of the General Anti-Abuse Rule (GAAR), considering the potential impact and implementation of UK GAAR with reference to the Finance Act 2013
- Includes practical explanations whilst considering historical and comparative issues, giving an intellectual context to the issues discussed
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