Coverart for item
The Resource Booth and Schwarz : residence, domicile and UK taxation

Booth and Schwarz : residence, domicile and UK taxation

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
Creator
Subject
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
Instantiates
Publication
Edition
18th ed.
Extent
xxxvii, 324 p.
Isbn
9781780434322
Label
Booth and Schwarz : residence, domicile and UK taxation
Publication
Edition
18th ed.
Extent
xxxvii, 324 p.
Isbn
9781780434322

Library Locations

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