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Author: Great Britain Publisher: The Stationery Office ISBN: 9780105608103 Category : Law Languages : en Pages : 200
Book Description
These notes refer to the Taxation (International and Other Provisions) Act 2010 (c. 8) (ISBN 9780105408109) which received Royal assent on 18th March 2010
Author: Great Britain Publisher: The Stationery Office ISBN: 9780105608103 Category : Law Languages : en Pages : 200
Book Description
These notes refer to the Taxation (International and Other Provisions) Act 2010 (c. 8) (ISBN 9780105408109) which received Royal assent on 18th March 2010
Author: The Law The Law Library Publisher: Createspace Independent Publishing Platform ISBN: 9781987503340 Category : Languages : en Pages : 326
Book Description
Taxation (International and Other Provisions) Act 2010 (UK) The Law Library presents the official text of the Taxation (International and Other Provisions) Act 2010 (UK). Updated as of March 26, 2018 This book contains: - The complete text of the Taxation (International and Other Provisions) Act 2010 (UK) - A table of contents with the page number of each section
Author: Great Britain Publisher: The Stationery Office ISBN: 9780105408109 Category : Law Languages : en Pages : 436
Book Description
Royal assent, 18th March 2010. An Act to restate, with minor changes, certain enactments relating to tax; to make provision for purposes connected with the restatement of enactments by other tax law rewrite acts. Explanatory notes to assist in the understanding of the Act will be available separately
Author: John Tiley Publisher: Bloomsbury Publishing ISBN: 1782250395 Category : Law Languages : en Pages : 537
Book Description
The last several years have seen fundamental changes to the UK tax system. Nearly the entirety of the UK corporation tax and international tax rules have been rewritten by three new statutes – the Corporation Tax Acts 2009 and 2010 and the Taxation (International and Other Provisions) Act 2010. The UK has also implemented major new policies affecting the taxation of pensions, charities, savings vehicles, 'non-doms' and the foreign profits of UK companies. In addition, European Union law, and especially the case law of the Court of Justice of the European Union, has had an increasingly important impact on UK corporation tax and international tax law in particular. This new book on advanced topics in UK tax law is derived from material previously found in John Tiley's major text on Revenue Law that has been expanded and comprehensively updated to take account of these developments. The book deals with Corporation Tax, International and European Tax, Savings and Charities, in a manageable and portable volume for law students and practitioners. It complements the material on UK Income Tax, Capital Gains Tax, and Inheritance Tax found in Revenue Law, 7th edition. Unlike other tax law books, this text explains the new rules found in CTA 2009, CTA 2010 and TIOPA 2010 in light of its legislative predecessors. The book contains extensive references to the new legislation and also to the former enactments in ICTA 1988 and elsewhere. Those familiar with the old law but wanting to find their way round the new will find this work particularly valuable. The book is designed for law students taking advanced tax courses in the final year of their law degree course and for graduate students, but is intended to be of interest to all who enjoy tax law. Its purpose is not only to provide an account of the rules but to include citation of the relevant literature from legal periodicals and some discussion of or reference to the background material in terms of policy, history or other countries' tax systems.
Author: Great Britain: H.M. Revenue & Customs Publisher: The Stationery Office ISBN: 9780105451488 Category : Languages : en Pages : 136
Book Description
This is an accompanying document to the Taxation (International and Other Provisions) Act 2010, chapter 8 (ISBN 9780105408109) and its explanatory notes (ISBN 9780105608103)
Author: John Abrahamson Publisher: Kluwer Law International B.V. ISBN: 904116667X Category : Law Languages : en Pages : 498
Book Description
The most thorough treatment of its subject available, this book introduces and analyses the international tax issues relating to international manufacturing and distribution activities, extending from the tax regime in the country where the manufacturing activities are located, through to regional purchase and sales companies, to the taxation of local country sales companies. The analysis includes the domestic tax laws relating to manufacturing and distribution company profits as well as international tax issues relating to income flows and the payment of dividends. Among the topics and issues analysed in depth are the following: – foreign tax credits; – taxation in the digital economy; – tax incentives; – intellectual property; – group treasury companies; – mergers and acquisitions; – leasing; – derivatives; – controlled foreign corporation provisions; – VAT and customs tariffs; – free trade agreements and customs unions; – transfer pricing; – role of tax treaties; – hedging; – related accounting issues; – deferred tax assets and liabilities; – tax risk management; – supply chain management; – depreciation allowances; and – carry-forward tax losses. The book includes descriptions of 21 country tax systems and ten detailed case studies applying the analysis to specific examples. Detailed up-to-date attention is paid to the OECD Action Plan on Base Erosion and Profit Shifting (BEPS) and other measures against tax avoidance. As a full-scale commentary and analysis of international taxation issues for multinational manufacturing groups – including in-depth consideration of corporate structures, tax treaties, transfer pricing, and current developments – this book is without peer. It will prove of inestimable value to all accountants, lawyers, economists, financial managers, and government officials working in international trade environments.
Author: John Abrahamson Publisher: Kluwer Law International B.V. ISBN: 9403510951 Category : Law Languages : en Pages : 448
Book Description
Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
Author: Great Britain
Author: Great Britain
Author: The Law The Law Library
Author: Great Britain
Author: Her Majesty's Government
Author: 
Author: GREAT BRITAIN.
Author: John Tiley
Author: Great Britain: H.M. Revenue & Customs
Author: John Abrahamson
Author: John Abrahamson