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Vol 23 No 6 June/July 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Desmith out now
Data protection handbook

Double Taxation Relief 2nd ed

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ISBN13: 9781860123115
ISBN: 1860123112
Published: November 1996
Publisher: LexisNexis Butterworths
Format: Paperback
Price: Out of print

This revised text covers in detail the law and practice of double taxation relief relating to income, capital gains and inheritance tax. Numerous worked examples are included as well as model agreements, legislation, guidance on claims and useful addresses. Each chapter begins with a list of contents outlining the subjects addressed. Developments up to the 1st of June 1996 are incorporated.

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Table of statutes; table of cases; introduction to double taxation relief; historical background, manner of granting relief and administrative matters; double taxation and relief on income and chargeable gains; dividends and relief for underlying tax; banks, financial traders and insurance companies. Articles in Agreements: scope and definition; taxation of income and capital; relieving, special and other provisions, relief against inheritance tax; scope, taxation and relieving provisions.