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The Resource Booth : residence, domicile and UK taxation

Booth : residence, domicile and UK taxation

Label
Booth : residence, domicile and UK taxation
Title
Booth : residence, domicile and UK taxation
Creator
Subject
Language
eng
Summary
This book explores the meaning of residence, ordinary residence, and domicile, and discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual, partnership, trust or limited company is resident, ordinarily resident and/or domiciled in the UK. It considers a.o. the underlying concepts of sovereignty and territoriality, including the increasing tension between the residence rules of the member states of the EU and the principle of non-discrimination contained in the Treaty of Rome; an analysis of the leading European Court of Justice cases on residence and nationality, including EC Commission v France, Commerzbank, Bachmann, Schumacher, Wielockx, Werner, Asscher, Gilly, Zurstrassen, ICI v Colmer, Royal Bank of Scotland v Greece, Metalgesellschaft, Hoechst, Lankhorst and de Lasteyrie; the problem of compliance and enforcement where a person is outside the UK; Revenue practices and concessions and the rules of double tax agreements; the concept of domicile at common law and the deemed rules under the inheritance tax code; and a chapter on E-commerce and residence
http://bibfra.me/vocab/lite/collectionName
Residence, domicile and UK taxation
http://library.link/vocab/creatorName
Davies, D
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • residence
  • domicile
Label
Booth : residence, domicile and UK taxation
Instantiates
Publication
Edition
10th ed.
Extent
XXIX, 251 p.
Isbn
9781845922474
Label
Booth : residence, domicile and UK taxation
Publication
Edition
10th ed.
Extent
XXIX, 251 p.
Isbn
9781845922474

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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