The Income Tax Manufactured Overseas Dividends Amendment Regulations 2009
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The Income Tax Manufactured Overseas Dividends Amendment Regulations 2009
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Author : Great Britain
language : en
Publisher:
Release Date : 2009-10-22
The Income Tax Manufactured Overseas Dividends Amendment Regulations 2009 written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-10-22 with Law categories.
Enabling power: Income and Corporation Taxes Act 1988, sch. 23A, paras 8 (1) (1A) & Income Tax Act 2007, ss. 582, 585 (1) (2). Issued: 22.10.2009. Made: 21.10.2009 at 11.00 am. Laid: 21.10.2009. Coming into force: 21.10.2009 at 1.15 pm. Effect: S.I. 1993/2004 amended. Territorial extent & classification: E/W/S/NI. General
Manufactured Dividends Tax Amendment Regulations 1999
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Author : Great Britain
language : en
Publisher:
Release Date : 1999
Manufactured Dividends Tax Amendment Regulations 1999 written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Corporations categories.
Halsbury S Statutory Instruments
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Author : Great Britain
language : en
Publisher:
Release Date : 1986
Halsbury S Statutory Instruments written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1986 with Administrative law categories.
Statutory Instruments
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Author : Great Britain
language : en
Publisher:
Release Date : 2010
Statutory Instruments written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Taxation Of Derivatives
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Author : Oktavia Weidmann
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2015-07-16
Taxation Of Derivatives written by Oktavia Weidmann and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-16 with Law categories.
The exploding use of derivatives in the last two decades has created a major challenge for tax authorities, who had to develop appropriate derivatives taxation rules that strike a balance between allowing capital markets to function effectively by removing artificial tax barriers and at the same time protecting their countries' tax base from tax avoidance schemes that utilise these instruments. Derivatives exist in a vast variety and complexity and new forms or combinations of existing forms appear ad hoc as new risk categories emerge and companies seek to invest in or hedge these risks. This very thorough book discusses and analyses taxation issues posed by derivatives used in domestic as well as in cross-border transactions. In great detail the author presents approaches that can be adopted by tax legislators to solve these problems, clarifying her solutions with specific reference to components of the two most important domestic tax systems in relation to derivatives in Europe, those of the United Kingdom and Germany. Examples of derivatives transactions and arbitrage schemes greatly elucidate the nature of derivatives and how they can be effectively taxed. The following aspects of the subject and more are covered: – basic economic concepts in the context of derivatives such as replication, put-call-parity, hedging and leverage; - designing a suitable definition of derivatives in domestic tax law; - achieving coherence in domestic tax rules by applying a 'special regime approach' versus an 'integrative approach' and the distinction of income and capital, equity and debt; - alignment of accounting standards and taxation rules and the application of fair value accounting for tax purposes; - how to tax hedged positions and post-tax hedging schemes; - taxation of structured financial products and hybrid instruments with focus on bifurcation and integration approaches and the recent BEPS discussion drafts on hybrid mismatch arrangements; - refining the 'beneficial ownership' – concept in domestic law and in tax treaties and an analysis of recent case law; - withholding taxes in the context of domestic and cross-border dividend tax arbitrage schemes; and - tackling derivatives tax arbitrage effectively in anti-avoidance legislation. By providing an in-depth analysis of corporate taxation issues that arise in domestic as well as in cross-border derivatives transactions, this book is not only timely but of lasting value in the day-to-day work of tax lawyers and tax professionals in companies, banks and funds, and is sure to be of interest to government officials, academics and researchers involved with financial instruments taxation.
Corporation Tax Act 2010
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Author : Great Britain
language : en
Publisher: The Stationery Office
Release Date : 2010-03-10
Corporation Tax Act 2010 written by Great Britain and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-03-10 with Law categories.
Royal assent, 3rd March 2010. An Act to restate, with minor changes, certain enactments relating to corporation tax and certain enactments relating to company distributions. Explanatory notes to assist in the understanding of the Act are available separately along with a table of origins and destinations (ISBN 9780105451082)
Budget 2010
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Author : Great Britain. Treasury
language : en
Publisher: The Stationery Office
Release Date : 2010-03-24
Budget 2010 written by Great Britain. Treasury and has been published by The Stationery Office this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-03-24 with Business & Economics categories.
The Budget sets out the Government's plans for taxation, public spending and economic growth for the coming year. Details announced include: an annual growth rate of 2.5 per cent for 2006-07 with a forecast of 2.75 to 3.25 per cent for 2007-08; an inflation rate of two per cent this year; and public sector borrowing on course for a 16 billion surplus over the economic cycle ending in 2010-11, with net borrowing set at 37 billion for this year and 36 billion next year, falling to 23 billion in the year to 2010-11.
Halsbury S Statutes Of England And Wales
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Author : Great Britain
language : en
Publisher:
Release Date : 1985
Halsbury S Statutes Of England And Wales written by Great Britain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1985 with Law categories.
Current Law Statutory Instrument Citator
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Author :
language : en
Publisher:
Release Date : 1993
Current Law Statutory Instrument Citator written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 with Annotations and citations (Law) categories.
Advanced Topics In Revenue Law
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Author : John Tiley
language : en
Publisher: Bloomsbury Publishing
Release Date : 2013-01-07
Advanced Topics In Revenue Law written by John Tiley and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-07 with Law categories.
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.