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The Resource Taxation in Guernsey : a global and regulatory analysis

Taxation in Guernsey : a global and regulatory analysis

Label
Taxation in Guernsey : a global and regulatory analysis
Title
Taxation in Guernsey : a global and regulatory analysis
Creator
Subject
Language
eng
Summary
This book sets out the relevant provisions of the Income Tax (Guernsey) Law 1975 together with commentary on each provision. Focuses on the tax planning opportunities afforded by the island, in terms of the UK in particular and, more generally, internationally. Examines the financial services offered by the Island such as: Trust and company and other private client services; Captive insurance companies; Insurance 'wrapper' products; Offshore funds; Banking services. Deals with: The tax legislation of the Islands, including the ageing double tax arrangement; The sensitive issue of confidentiality and the ease with which foreign revenue jurisdictions (and others) can access information about companies and individuals with some form of presence in the Island; The information exchange agreement between the Grand Cayman and the United States; The enforceability of foreign tax debts in Guernsey. Topics covered: Insurance in Guernsey; General provisions; Income from outside Guernsey; Persons under guardianship, trustees and personal representative; Appeal provisions; Relief and allowances; Pensions, retirement and trust schemes; Special provisions; Annuities; Penalties; International co-operation; The OECD initiative and offshore financial centres
http://library.link/vocab/creatorName
Ashton, R
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax haven
  • tax planning
  • trust
  • captive insurance company
  • banking
  • exchange of information
  • pension
  • appeal
  • enforcement
Label
Taxation in Guernsey : a global and regulatory analysis
Instantiates
Publication
Contents
Includes table of cases, table of statutes and index
Extent
xxix, 557 p.
Isbn
9781901614176
Label
Taxation in Guernsey : a global and regulatory analysis
Publication
Contents
Includes table of cases, table of statutes and index
Extent
xxix, 557 p.
Isbn
9781901614176

Library Locations

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