Tolley's International Tax Planning 2010-2011

This extensive work deals with all the major issues in international tax planning, including Controlled Foreign Companies, EU Law, Double Tax Relief, Witholding Taxes, Transfer Pricing, Foreign Profits and Migration. Each key point is illustrated with short examples, tables and checklists. Tolley's International Tax Planning contains these unique features: * A series of transactional-driven case studies * An overview of overseas tax systems, with highlights of notable differences to the UK tax system for selected countries including: the United States, Australia, Canada, China, Germany, India and France Tolley's International Tax Planning is all you need to tackle international tax problems with confidence. Table of Contents: Technical discussion A0. Introduction; A1. Non-UK Resident Companies' Liability to UK Tax; A2. UK Residents with Oversease Income - Basis of Taxation; A3. Property; A4. Permanent Establishment; A5. Withholding Tax; A6. Controlled Foreign Companies; A7. EU Law Principles and Practice; A8. Double Taxation Agreements; A9. Residence of Companies; A10. Double Tax Relief; A11. Capital Gains Tax; A12. Clearances; A13. Transfer Pricing; A14. Foreign Entity classification; A15. Tax for Shareholders and Business Owners; A16. Reform to the Taxation of Foreign Profits; Topics and case studies B1. Overseas Company setting up in the UK; B2. Overseas Company making an acquisition in the UK; B3. UK companies setting up overseas; B4. Double tax relief and Consultancy Services; B5. Establishing a Holding Company; B6. Financing; B7. Supply Chain and Intellectual Property; B8. Reorganisations and Disposals; B9. Migrations; Overview of some overseas tax systems C1. An Overview of some Overseas Tax Systems