您的购物车中没有商品。

Tax Avoidance, 4th Edition

Tax Avoidance, 4th Edition

  • 作者:
  • 出版商: Sweet & Maxwell U.K.
  • ISBN: 9780414072084
  • 出版时间 March 2020
  • 规格: Hardback , 360 pages
  • 适应领域: U.K. ? 免责申明:
    Countri(es) stated herein are used as reference only

List Price: ¥2,690.40

¥2,609.69 Save ¥80.71 (3%)

发货时间:大约 4-5 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
  • 描述 
  • 大纲 
  • 作者 
  • 详细

    Tax Avoidance provides a detailed discussion of UK tax avoidance principles and complex anti-avoidance legislation. It is an ideal reference for solicitors, barristers and accountants looking to identify relevant case law and legislation which clearly explains how the courts have responded to key tax avoidance cases.
     
    This new edition includes:
    • A new chapter on the highly controversial Diverted Profits Tax
    • Updates on the GAAR, follower notices and Accelerated Payment Notices in action, including recent cases and decisions
    • Case law updates on avoidance principles
    • A new chapter on Enablers Penalties
    1. Introduction
    2. Transfer of Assets Abroad
    3. Transactions in Land
    4. Transfer of Income Streams
    5. Sales of Occupation Income
    6. Accelerated Payment Notices
    7. Promoter Rules
    8. Transactions in Securities
    9. Ramsay: A principle of statutory interpretation or a judge made rule?
    10. Sham
    11. The Concept of Trade in a Tax Avoidance Context
    12. Abuse
    13. General Anti- Abuse Rule
    14. Diverted Profits Tax
    15. Enablers
  • Rebecca Murray is a Barrister at Temple Tax Chambers specialising in direct tax and VAT, with significant experience acting for the taxpayer and the revenue in tax advisory and litigation matters.

    Recent tax avoidance cases include HMRC v Tower Mcashback LLP 1 & Anor (Supreme Court) and Eclipse Film Partners (No 35) LLP v HMRC (FTT) in which she acted as junior counsel for the crown and Aberdeen Asset Management Plc v HMRC (UT) and Mr & Mrs Coll (FTT), for the taxpayer.

你可能需要

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

List Price: ¥508.25

¥493.00 Save ¥15.25 (3%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
¥3,229.05
Hong Kong Company Secretary Checklist, 2nd Edition
Hong Kong Company Secretary Checklist, 2nd Edition

List Price: ¥1,311.00

¥1,271.67 Save ¥39.33 (3%)

Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)
Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book)

List Price: ¥3,325.00

¥3,225.25 Save ¥99.75 (3%)

Butterworths Hong Kong Discrimination Law Handbook, 4th Edition
Butterworths Hong Kong Discrimination Law Handbook, 4th Edition

List Price: ¥1,425.00

¥1,282.50 Save ¥142.50 (10%)

Sentencing in Hong Kong, 11th Edition
Sentencing in Hong Kong, 11th Edition

List Price: ¥3,401.00

¥3,060.90 Save ¥340.10 (10%)

Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition
Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition

List Price: ¥2,166.00

¥1,949.40 Save ¥216.60 (10%)

Butterworths Hong Kong Company Law Handbook, 26th Edition
Butterworths Hong Kong Company Law Handbook, 26th Edition

List Price: ¥4,180.00

¥3,762.00 Save ¥418.00 (10%)

Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition
Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition

List Price: ¥1,976.00

¥1,916.72 Save ¥59.28 (3%)

Clough & Clough on Personal Injuries
Clough & Clough on Personal Injuries

List Price: ¥1,425.00

¥1,382.25 Save ¥42.75 (3%)

Hong Kong Personal Insolvency Manual, 3rd Edition
Hong Kong Personal Insolvency Manual, 3rd Edition

List Price: ¥1,900.00

¥1,843.00 Save ¥57.00 (3%)

Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition
Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition

List Price: ¥1,710.00

¥1,658.70 Save ¥51.30 (3%)

A Practical Guide to Resolving Shareholder Disputes, 2nd Edition
A Practical Guide to Resolving Shareholder Disputes, 2nd Edition

List Price: ¥1,710.00

¥1,658.70 Save ¥51.30 (3%)

Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)
Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook)

List Price: ¥2,375.00

¥2,303.75 Save ¥71.25 (3%)

Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book)

List Price: ¥3,038.10

¥2,946.96 Save ¥91.14 (3%)

Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book)

List Price: ¥2,700.85

¥2,619.82 Save ¥81.03 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: ¥467.40

¥453.38 Save ¥14.02 (3%)

Private Equity in Hong Kong and China, 4th Edition
Private Equity in Hong Kong and China, 4th Edition

List Price: ¥1,900.00

¥1,843.00 Save ¥57.00 (3%)

Butterworths Hong Kong Company Law Handbook, 25th Edition
Butterworths Hong Kong Company Law Handbook, 25th Edition

List Price: ¥4,275.00

¥4,146.75 Save ¥128.25 (3%)

Hong Kong Family Court Practice, 4th Edition
Hong Kong Family Court Practice, 4th Edition

List Price: ¥2,565.00

¥2,488.05 Save ¥76.95 (3%)