Coverart for item
The Resource Taxation in Guernsey : the new provisions

Taxation in Guernsey : the new provisions

Label
Taxation in Guernsey : the new provisions
Title
Taxation in Guernsey : the new provisions
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. It focuses on the tax planning opportunities afforded by the island, in terms of the UK in particular and, more generally, internationally. Topics covered: An analysis of the finance sector in Guernsey; General provisions; Income from outside Guernsey; Persons under guardianship, trustees and personal representative; Government of parts of Her Majesty's dominions; Mutual profits (chapter VII) & matters relating to distributions; Deemed distributions & returns and assessments; Information gathering powers; Appeal provisions & collection and recovery; Relief and allowances for capital expenditure; Relief in respect of losses and expenditure incurred partly for private purposes; Pension, retirement and trust schemes; Investment companies, unit trust schemes and double taxation; Life annuities, insurance companies and international bodies; Penalties, surcharges and supplements, general and administration & commencement, construction, interpretation, repeals etc; The dwelllings profits tax law 1975; The international exchange of information agreements with the USA and the Netherlands and the EU Savings Directive; EU Directive on the taxation of savings income. The book states the law as at 30th June 2008
http://library.link/vocab/creatorName
Ashton, R
Geographic coverage
  • Europe
  • Channel Islands
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax system
  • tax haven
  • tax planning
  • banking
  • trust
  • protected cell company
  • investment fund
  • investment company
  • residence
  • foreign source income
  • constructive dividend
  • assessment
  • appeal
  • collection of tax
  • recovery of tax
  • tax relief
  • allowances
  • capital expenditure
  • loss relief
  • pension
  • retirement
  • investment company
  • double taxation relief
  • annuity
  • insurance company
  • penalties
  • exchange of information
  • mutual assistance
  • Savings Interest Directive
Label
Taxation in Guernsey : the new provisions
Instantiates
Publication
Edition
2nd ed.
Extent
XXXV, 700 p.
Isbn
9781901614374
Label
Taxation in Guernsey : the new provisions
Publication
Edition
2nd ed.
Extent
XXXV, 700 p.
Isbn
9781901614374

Library Locations

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