Butterworth's Taxation of Offshore Trusts and Funds
Butterworth's Taxation of Offshore Trusts and Funds
Wood, J.R.; Fraser, R.D.A.
LexisNexis UK
12/1998
Mole
Inglês
9780754500919
0754500918
This work provides guidance and advice on the investment management of offshore trusts and funds. Its comprehensive guidance on all taxation aspects of offshore investments, this guide makes it easier for the reader to offer clients the best advice and management of their investments.
Part I Offshore trusts: introduction; residence and domicile; income tax; inheritance tax; capital gains tax. Part II Offshore funds: background and overview of the legislation; assets to which the offshore funds legislation applies; certification I - account periods and "full distribution policy"; certification II - the portfolio and the fund's shareholding structure; certification III - procedure; offshore income gains - basic principles; computation of offshore income gains - interaction between charges - anti-avoidance provisions.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
This work provides guidance and advice on the investment management of offshore trusts and funds. Its comprehensive guidance on all taxation aspects of offshore investments, this guide makes it easier for the reader to offer clients the best advice and management of their investments.
Part I Offshore trusts: introduction; residence and domicile; income tax; inheritance tax; capital gains tax. Part II Offshore funds: background and overview of the legislation; assets to which the offshore funds legislation applies; certification I - account periods and "full distribution policy"; certification II - the portfolio and the fund's shareholding structure; certification III - procedure; offshore income gains - basic principles; computation of offshore income gains - interaction between charges - anti-avoidance provisions.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
