Double Taxation Relief Eighth edition

Double Taxation Relief Eighth edition
Availability:
Available
Product Id:
ukprod9780754528906DT8
Product Code:
DT8
ISBN/ISSN:
9780754528906
Publication Date:
19/12/2005
Format:
Print
Price:
135.00
Buy Now
  • Description
  • Content
  • Author

This comprehensive and definitive work includes detailed explanations of the law and practice of double taxation relief relating to income tax, capital gains and inheritance taxes. Fully updated to take into account the Finance Act 2004, the appendices include model agreements, legislation, guidance on claims and useful addresses for further information.

Benefits of Double Taxation Relief Eighth edition:

* Covers dividends and underlying relief
* Provides an explanation of articles included in agreements
* Provides an up-to-date list of all agreements in force
* Illustrates the rules for allowing relief
* Includes many worked examples.

1. Introduction to Double Taxation Relief
2. Historical background, manner of granting relief and administrative matters
3. Double Taxation Relief on income and chargeable gains
4. Dividends and relief for underlying tax
5. Banks, financial traders and insurance companies
6. Articles in Agreements - Scope and definitions
7. Articles in Agreements - Taxation of income and capital
8. Articles in Agreements - Relieving, special and other provisions
9. Relief against Inheritance Tax
10. Articles in Agreements - Inheritance Tax and Estate Duty
Appendicies

 


By Alastair Munro, KPMG

1706 : 8850