Booth and Schwarz : residence, domicile and UK taxation

Resource Information

The work Booth and Schwarz : residence, domicile and UK taxation represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Booth and Schwarz : residence, domicile and UK taxation

Title variation

Booth & Schwarz : residence, domicile & UK taxation

Creator

• Schwarz, J.S
• Residence, domicile and UK taxation

Subject

• CFC
• trust
• BEPS
• domicile
• dual residence
• residence
• transfer pricing

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

Former title

Booth : residence, domicile and UK taxation

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction