UK Companies: Tax Advantages for International Business

5 ed
ISBN: 978-1-78473-408-4
Verlag: LexisNexis UK

Buch, Englisch, 300 Seiten, Format (B × H): 252 mm x 154 mm, Gewicht: 504 g

This new edition identifies the features of the UK company and the UK corporation tax regime that are advantageous to international business. This is an important topic at a time when significant numbers of investors are transferring assets from offshore companies to companies registered in "mid shore" jurisdictions such as the UK, in response to a tide of penal legislation being targeted at the world's offshore financial centres.

The fifth edition includes the following:

* UK corporation tax and company residence including analysis of the 2017 case of Development Securities

* The OECD BEPS project and its Multi-lateral Instrument, and the practical implications of these developments for UK companies and international business

* The new opportunities created by the UK's 2017 legislative reforms to the substantial shareholder exemption

* Updated case studies throughout the book on uses of UK companies for international business

* Review of the main UK anti-avoidance legislation pertaining to UK companies

* Assessment of the UK company's new "beneficial owners" register, and the impact of offshore companies and trusts on this transparency regime

Autoren/Hrsg.

Palmer, Martin

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Betriebswirtschaft Management Internationales Management