Tolley's International Tax Planning 2014-15

Edited by David Sayers · Robert Langston
LexisNexis U.K. November 2014

Specifications

ISBN-13
9780754549413
Publisher
LexisNexis U.K.
Publication
November 2014
Format
Paperback
Jurisdiction
International ? Countri(es) for reference only

Details

Rely on Tolley’s International Tax Planning to have all the answers to the main issues in international tax planning including:

  • Controlled Foreign Companies
  • EU Law
  • Double Tax Relief
  • Withholding Taxes
  • Transfer Pricing
  • Foreign Profits
  • Migration

Not only comprehensive, this title is also easy – to – use. It features a series of transactional – driven case studies, an overview of overseas tax systems, and each key topic is illustrated with planning ideas, tables and checklists for effective tax planning.

Table of Contents

Technical discussion
A0. Introduction
A1. Non-UK Resident Companies' Liability to UK Tax
A2. UK Residents with Overseas Income ? Basis of Taxation
A3. Property
A4. Permanent Establishment
A5. Withholding Tax
A6. Controlled Foreign Companies
A7. EU Law Principles and Practice
A8. Double Taxation Agreements
A9. Residence of Companies
A10. Double Tax Relief
A11. Capital Gains Tax
A12. Clearances
A13. Transfer Pricing
A14. Foreign Entity classification
A15. Tax for Shareholders and Business Owners
A16. Reform to the Taxation of Foreign Profits - Topics and case studies
B1. Overseas Company setting up in the UK
B2. Overseas Company making an acquisition in the UK
B3. UK companies setting up overseas
B4. Double tax relief and Consultancy Services
B5. Establishing a Holding Company
B6. Financing
B7. Supply Chain and Intellectual Property
B8. Reorganisations and Disposals
B9. Migrations - Overview of some overseas tax systems
C1. An Overview of some Overseas Tax Systems

About the Author

By David Sayers, Mazars; and Robert Langston, Consultant Editor, Saffery Champness

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