The Resource Booth and Schwarz : residence, domicile and UK taxation
Booth and Schwarz : residence, domicile and UK taxation
Resource Information
The item Booth and Schwarz : residence, domicile and UK taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Booth and Schwarz : residence, domicile and UK taxation represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book provides an analysis of residence, domicile and UK taxation and examines residence and other fiscal connections for individuals, companies and trusts. This edition analyses the Statutory Residence Test (SRT) for individuals, split year treatment, and temporary non-residence including the current HMRC guidance in RDR3. It also provides commentary on common law residence and HMRC practice. It also looks at tax residence of companies (including CFC rules, dual resident investing companies and transfer pricing), resolution of dual residence, resolving residence disputes and appeals, residence of trusts, estates and partnerships, EU law relating to residence, residence-related tax compliance under the SRT, certificates of residence: new HMRC practice and the latests developments in dual resident company tie-breaker tests in light of the OECD project on base erosion and profit shifting
- Language
- eng
- Edition
- 18th ed.
- Extent
- xxxvii, 324 p.
- Isbn
- 9781780434322
- Label
- Booth and Schwarz : residence, domicile and UK taxation
- Title
- Booth and Schwarz : residence, domicile and UK taxation
- Title variation
- Booth & Schwarz : residence, domicile & UK taxation
- Language
- eng
- Summary
- This book provides an analysis of residence, domicile and UK taxation and examines residence and other fiscal connections for individuals, companies and trusts. This edition analyses the Statutory Residence Test (SRT) for individuals, split year treatment, and temporary non-residence including the current HMRC guidance in RDR3. It also provides commentary on common law residence and HMRC practice. It also looks at tax residence of companies (including CFC rules, dual resident investing companies and transfer pricing), resolution of dual residence, resolving residence disputes and appeals, residence of trusts, estates and partnerships, EU law relating to residence, residence-related tax compliance under the SRT, certificates of residence: new HMRC practice and the latests developments in dual resident company tie-breaker tests in light of the OECD project on base erosion and profit shifting
- http://bibfra.me/vocab/lite/collectionName
- Residence, domicile and UK taxation
- http://library.link/vocab/creatorName
- Schwarz, J.S
- Former title
- Booth : residence, domicile and UK taxation
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/subjectName
-
- residence
- domicile
- dual residence
- CFC
- transfer pricing
- trust
- BEPS
- Label
- Booth and Schwarz : residence, domicile and UK taxation
- Edition
- 18th ed.
- Extent
- xxxvii, 324 p.
- Isbn
- 9781780434322
- Label
- Booth and Schwarz : residence, domicile and UK taxation
- Edition
- 18th ed.
- Extent
- xxxvii, 324 p.
- Isbn
- 9781780434322
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/RwD7aE91Kg4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/RwD7aE91Kg4/">Booth and Schwarz : residence, domicile and UK taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/RwD7aE91Kg4/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Booth-and-Schwarz--residence-domicile-and-UK/RwD7aE91Kg4/">Booth and Schwarz : residence, domicile and UK taxation</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
