International Tax Planning for UK Companies and Partnerships

4. New Auflage 2015
ISBN: 978-1-78473-050-5
Verlag: LexisNexis UK

Buch, Englisch, 258 Seiten, Format (B × H): 247 mm x 158 mm, Gewicht: 424 g

This book describes how UK companies and partnerships can be used to receive various kinds of investment and trading income from outside the UK at acceptable or even zero levels of UK taxation. In describing these possibilities, the authors consider current law and regulation in the UK as well as international law. This book will be particularly relevant to lawyers, accountants, trust companies and their business clients in many countries including the UK and Europe, Russia, South America, as well as the UK’s overseas territories.

Autoren/Hrsg.

Palmer, Martin

Dewhurst, John

Fachgebiete

• Rechtswissenschaften Wirtschaftsrecht Handels- und Gesellschaftsrecht Allgemeines und Gesamtdarstellungen (Gesellschaftsrecht)

Inhaltsverzeichnis

Introduction International and European Law UK International Holding Companies and Foreign Dividend Income: the New Exemption Regime Company Residence The Corporation Tax Exemption for Capital Gains Beyond UK Holding Companies: Other Uses of the UK Company in International Tax Planning Appendices