首页 >
税务 >
英国 >
Classifying Entities and the Meaning of 'Tax Transparency': The UK Perspective

Classifying Entities and the Meaning of 'Tax Transparency': The UK Perspective

作者： Michael McGowan
出版商： Kluwer Law International
ISBN: 9789403537245
出版时间 January 2023
规格： Hardback
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,218.30

￥1,181.75 Save ￥36.55 (3%)

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
About this book:

Classifying Entities and the Meaning of ‘Tax Transparency’ breaks new ground in explaining comprehensively the rules for classifying entities and the meaning of ‘tax transparency’ in UK tax law. Imposing UK tax on an entity or those linked to it involves understanding what kind of entity is being dealt with, especially when it is formed outside the UK. Is it a company, a partnership, a trust or something else? This often involves considering whether the entity is ‘tax transparent’ and, if so, what that means. The UK tax rules for classifying entities are notoriously vague, and there is no single UK meaning of ‘tax transparency’.

What’s in this book:

With an emphasis on UK tax law but with a strong international perspective, this book addresses in particular:
- the meaning of a ‘partnership’ and a ‘trust’;
- what is meant, and is not meant by ‘tax transparency’, across a range of taxes and situations;
- how tax treaties have dealt with entity classification questions and related ‘transparency’ issues;
- how entity classification questions are impacted by EU law; and
- how the UK approach could be improved, policy-wise and practically, without facilitating tax avoidance.
The book compares the UK entity classification approach with that of the US, the Netherlands and France. Appendices consider the unusual UK capital gains tax treatment of partnerships, as well as the special transparency rules which can apply where a partnership is a party to loans or derivative contracts, or owns intangible assets.

How this will help you:

Questions of entity classification and tax transparency are of fundamental importance in any mature tax system and especially in a globalised economy. This pragmatic book unlocks those questions for both academics and practitioners, both within and outside the UK.
About the Author

Foreword

Preface

CHAPTER 1

Introduction

CHAPTER 2

The Current UK Approach to Classifying Entities and Establishing Whether They Are ‘Transparent’

CHAPTER 3

The Law Following Anson

CHAPTER 4

Defining Trusts and Deciding When They Are ‘Transparent’ for UK Tax Purposes

CHAPTER 5

The Wider Concept of ‘Tax Transparency’ and Its Meaning in Other Areas of UK Tax Law

CHAPTER 6

The UK Classification of Entities and ‘Tax Transparency’ Issues in Relation to Double Tax Treaties and EU Law

CHAPTER 7

Entity Classification in the US and the Netherlands

CHAPTER 8

Conclusion

APPENDIX A

UK Capital Gains Tax ‘Transparency’ of Partnerships and Its Implications

APPENDIX B

UK Corporation Tax ‘Transparency’ where Partnerships hold Loan Relationships, Derivative Contracts or Intangible Fixed Assets

Bibliography

Table of Cases (UK, England and Wales Unless Stated Otherwise)

Table of Statutory Provisions (UK Unless Stated Otherwise), EU Directives and Regulations, Tax Treaties and Related Documents

Index

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥497.55

￥482.62 Save ￥14.93 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,161.07


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,283.40

￥1,244.90 Save ￥38.50 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,255.00

￥3,157.35 Save ￥97.65 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,329.40

￥3,229.52 Save ￥99.88 (3%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,120.40

￥2,056.79 Save ￥63.61 (3%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,092.00

￥3,969.24 Save ￥122.76 (3%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,934.40

￥1,876.37 Save ￥58.03 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,395.00

￥1,353.15 Save ￥41.85 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,674.00

￥1,623.78 Save ￥50.22 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,325.00

￥2,255.25 Save ￥69.75 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥2,974.14

￥2,884.92 Save ￥89.22 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,643.99

￥2,564.67 Save ￥79.32 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥457.56

￥443.83 Save ￥13.73 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,860.00

￥1,804.20 Save ￥55.80 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,511.00

￥2,435.67 Save ￥75.33 (3%)


Brooke's Notary Hong Kong, 3rd Edition: List Price: ￥1,581.00

￥1,533.57 Save ￥47.43 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Classifying Entities and the Meaning of 'Tax Transparency': The UK Perspective

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Classifying Entities and the Meaning of 'Tax Transparency': The UK Perspective

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title