Inheritance Law

Rely on "Tolley's International Tax Planning" to have all the answers to the main issues in international tax planning including: Controlled Foreign Companies; EU Law; Double Tax Relief; Withholding Taxes; Transfer Pricing; Foreign Profits; and, Migration. Not only comprehensive, this title is also easy-to-use. It features a series of transactional-driven case studies, an overview of overseas tax systems, and each key topic is illustrated with planning ideas, tables and checklists for effective tax planning. This title features: updated case studies including setting up in the UK, holding company jurisdictions and cross-border acquisitions; tax efficient financing structures using overseas jurisdictions including Ireland, Luxembourg and Switzerland; key points in the CFC discussion document and how these might affect international tax planning; latest developments in EU law; latest case law developments (including First Nationwide and Swift) and how these affect international tax planning; and, new planning ideas on CFC, debt cap and s13 TCGA 1992 and many others. All content is updated in line with the 2010 Budget and Finance Act.