Tolley's International Tax Planning: 2008-09

This extensive new work, written by a team of experts, deals with all the major issues in international tax planning, including Controlled Foreign Companies, EU Law, Double Tax Relief, Withholding Taxes and Transfer Pricing. Each key point is illustrated with short examples, tables and checklists."Tolley's International Tax Planning" will contain these unique features: a series of transactional-driven case studies; and, an overview of overseas tax systems, with highlights of notable differences to the UK tax system for selected countries. "Tolley's International Tax Planning" is all you need to tackle international tax problems with confidence.

1. TECHNICAL DISCUSSION; 1.1. Non-resident's liability to UK tax; 1.2. Permanent establishment; 1.3. s776 transactions in land; 1.4. Withholding taxes; 1.5. Controlled Foreign Companies; 1.6. EU law principles and practice; 1.7. Double tax treaties; 1.8. Residence; 1.9. Transfers of assets abroad (s721 ITA 2007); 1.10. Double tax relief; 1.11. Capital gains; 1.12. Treasury Consent (s765 ICTA 1988); 1.13. Transfer pricing; 1.14. Anti-arbitrage; 1.15. Entity classification; 1.16. Income tax for shareholders/business owners; 1.17. Trusts for shareholders; 1.18. Other taxes (overview); 2. TOPICS AND CASE STUDIES; 2.1. Funding overseas subsidiaries; 2.2. Real estate acquisitions in the UK; 2.3. Real estate acquisitions overseas; 2.4. Intellectual property; 2.5. Double tax relief strategies; 2.6. Holding company jurisdictions; 2.7. Establishing operations overseas; 2.8. E-commerce; 3. OVERVIEW OF SOME OVERSEAS TAX SYSTEMS.