Tolley's Double Taxation Relief
"(PUBLICATION FIRST MARKED AS OUT OF PRINT 18/11/03)This comprehensive and definitive work includes detailed explanations of the law and practice of double taxation relief relating to income, capital gains and inheritance taxes. Appendices include model agreements, legislation, guidance on claims and useful addresses for further information. Covers dividends and underlying relief Provides an explanation of articles included in agreements Provides an up-to-date list of all agreements in force Illustrates the rules for allowing relief Includes many worked examples"
- 01 Nov 2002
- Lexisnexis UK
- Tolley Publishing
- London, United Kingdom
- 5th Revised edition
Table of contents
"Preface to the Fifth EditionTable of StatutesTable of CasesAbbreviations and References1. Introduction to Double Taxation ReliefIncome and Capital Gains2. Historical Background, Manner of Granting Relief and Administrative Matters3. Double Taxation Relief on Income and Chargeable Gains4. Dividends and Relief for Underlying Tax5. Banks, Financial Traders and Insurance Companies6. Articles in Agreements - Scope and Definitions7. Articles in Agreements - Taxation of Income and Capital8. Articles in Agreements - Relieving, Special and Other ProvisionsInheritance Tax9. Relief against Inheritance tax10. Articles in Agreements - Inheritance Tax and Estate DutyAppendices1. Articles of the OECD Model Tax Convention on Income and on Capital (as the read on 29 April 2000)2. Lists of Current UK Agreements Covering Taxes on Income and Capital Gains3. List of Current UK Agreements Covering Inheritance Tax4. Admissible and Inadmissible Taxes5. Inland Revenue Customer Service Information Leaflet: Underlying Tax - All Countries6. Double Taxation Relief (Taxes on Income) (General)7. EC Parent/Subsidiary Directive (90/435/EEC)8. Useful Addresses and Telephone Numbers9. Inland Revenue Tax Bulletin: Entity Classification10. Dividends from groups taxed overseas as a single entity - ICTA 1988 section 803A (extracts from Inland Revenue Tax Bulletins 54 and 57)11. The Taxation of Share Options: International Mobile Employees (extract from Inland Revenue Tax Bulletin 55)Index"