The Resource Intervention from the EU

Intervention from the EU

Label
Intervention from the EU
Title
Intervention from the EU
Creator
Subject
Language
eng
Summary
This article discusses changes planned for anti-avoidance rules relating to offshore structures, triggered by two notices issued in 2011 by the European Commission. These required the UK government to review two areas of its anti-avoidance tax legislation: TCGA 1992, s 13 - gains attrributed to members of a closely controlled non-resident company; and ITA 2007, Part 13 Chapter 2 - transfer or assets abroad
Citation source
In: Taxation. - Sutton. - Vol. 171 (2013),
http://library.link/vocab/creatorName
  • Fothergill, E
  • Walker, M
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • anti-avoidance
  • hive down
  • offshore company
Label
Intervention from the EU
Publication

Library Locations

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