Tolley's international tax planning:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
London
Tolley
1996
|
| Ausgabe: | 3. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | NT: International tax planning |
| Beschreibung: | Getr. Zählung |
| ISBN: | 1860123317 |
Internformat
MARC
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| 245 | 1 | 0 | |a Tolley's international tax planning |c ed. by Malcolm J. Finney ... |
| 246 | 1 | 3 | |a International tax planning |
| 250 | |a 3. ed. | ||
| 264 | 1 | |a London |b Tolley |c 1996 | |
| 300 | |a Getr. Zählung | ||
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| 500 | |a NT: International tax planning | ||
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| 650 | 4 | |a Investments, Foreign |x Taxation |x Law and legislation | |
| 650 | 4 | |a Tax planning | |
| 650 | 4 | |a Taxation |x Law and legislation | |
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Datensatz im Suchindex
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| adam_text | Table of Contents
Page
Abbreviations and References xxxv
Notes on Contributors xxxix
Table of Cases xlvii
Table of Statutes and Regulations lv
Table of Double Taxation Agreements lxxv
Table of EC Legislative Material lxxix
Part I UK: The International Dimension
Section
Acquiring and Retaining Non Residency 1.1 1.26
Stephen Arthur LLB A Til (Solicitor) (Finers)
Introduction 1.1
Residence and ordinary residence 1.3
Introduction 1.3
Residence 1.6
Ordinary residence 1.9
Available accommodation prior to 6 April 1993 1.12
Splitting the year of assessment 1.13
Contracts of employment and periods of residence abroad 1.14
Leaving the United Kingdom 1.19
Return visits to the United Kingdom 1.20
Husband and wife 1.22
Special cases 1.24
Miscellaneous 1.25
Asset Protection and Offshore Creditor Protection
Trusts 2.1 2.49
Tim Bennett LLB TEP (Solicitor) (Managing Director, Be/grave Limited,
Guernsey, Channel Islands)
Introduction 2.1
Creditor protection planning in context 2.5
Creditor protection planning and trusts 2.8
Laws relating to transfers into trust: an historical perspective 2.10
Introduction 2.10
Fraudulent conveyance rules 2.11
Bankruptcy laws 2.12
Protective trusts 2.13
Why offshore? 2.14
The offshore dimension 2.15
Creditor enforcement in the United States (the transferor s
v
Table of Contents
home country) 2.17
Enforcement offshore (in the trust s host country) 2.18
The offshore jurisdictions that attract CPT business 2.21
Introduction 2.21
Cook Islands 2.22
Cayman Islands 2.23
Gibraltar 2.24
Turks Caicos 2.25
Bahamas 2.26
Cyprus 2.27
Belize 2.27A
Mauritius 2.27B
Bermuda 2.28
Nevis 2.28A
Niuie 2.28B
Anguilla 2.28C
Barbados 2.28D
Offshore jurisdictions that do not have specific CPT legislation 2.29
British Virgin Islands 2.29
Guernsey 2.30
Isle of Man 2.31
Jersey 2.32
Conflict of laws 2.33
Structures and planning issues 2.34
Introduction 2.34
Underlying companies 2.35
US income tax issues 2.36
Federal estate and gift tax issues 2.37
Federal excise tax 2.38
Types of assets 2.39
Jurisdictional issues and location assets 2.40
Limited partnerships 2.41
Insurance 2.42
Procedural safeguards 2.43
Know your client 2.43
Solvency 2.44
US Treasury and tax filings 2.45
Indemnity for costs 2.46
Insurance cover 2.47
Abuses of CPT planning, and ethical considerations 2.48
Conclusions and caveats 2.49
Buying and Selling Residential Property in France 3.1 3.55
Eamonn McGregor FCC 4 ATI I (Moores Rowland) and Rolla Edwardes Ker
(Solicitor) (Gordon S. Blair Law Offices)
Introduction 3.1
Advisability of obtaining local professional advice 3.2
Table of Contents
Expenses of purchase 3.4
Registration and similar taxes 3.4
New buildings: VAT 3.6
Notary s fees 3.7
Annual taxes 3.8
Taxe fonae re or impot fancier 3.8
Taxe d habitation (residence tax) 3.9
The matrimonial regime of the purchaser 3.10
Obligation to disclose the full purchase price in deed of
purchase 3.11
Forced heirship rules 3.13
In whose name should the property be bought? 3.16
Advisability of making a French will 3.19
Income tax 3.23
Tax on capital gains 3.25
Individuals 3.26
Companies 3.32
Shares in real estate companies 3.36
Tax representative 3.37
Succession duties 3.38
Wealth tax 3.42
Taxable persons/taxable base 3.43
Valuation 3.44
Double taxation treaties 3.45
The annual 3% tax [CGI, Articles 990D 990H] 3.47
Investment through a Societe Civile Immobilie re 3.49
Renting out the property 3.52
Societes immobilizes de copropriete 3.54
Buying and Selling Residential Property in Spain 4.1 4.65
Anne McMahon BA Horn (Senior Solicitor) (Wilde Sapte in conjunction with
lawyers from Estudio Legal of Madrid and Barcelona)
Background information 4.1
General 4.1
Ownership 4.2
Property leases 4.3
Types of property 4.4
Protection for purchaser buying property in the course of
construction 4.9
Pre contract matters 4.15
Transfer of title 4.18
Definition of contact 4.18
Option to purchase 4.19
Private contracts and public deeds 4.20
Protection of title/registration 4.21
The role of the Spanish Notary 4.21
Foreign Notaries 4.24
vii
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Registration 4.25
Notaries and registration fees 4.26
Exchange control/Foreign investment regulations 4.27
Introduction 4.27
Legal requirements 4.30
Registration of the foreign investment 4.31
Rights of the foreign investor 4.32
Financing the purchase 4.33
Loan secured by mortgage 4.33
Spanish tax consequences of acquisition 4.34
IVA (Impuesto sobre el Valor Anddido) 4.34
Stamp duty {Impuesto sobre Actos Juridicos Documentados) 4.36
Tax on capital transfers (Impuesto sobre Transmisiones
Patrimoniales) 4.37
Municipal tax on the increased value of land (Impuesto
Municipal sobre el Incremento de Valor de los Terrenos)
(Law 39/1988 of 28 December) 4.38
Spanish tax consequences of ownership/ Annual taxes 4.39
Non resident individuals 4.39
Property tax (Impuesto sobre Bienes Inmuebles) 4.40
Income tax (Impuesto sobre la Renta de las Personas Fisicias) 4.43
Local taxes 4.44
Non resident companies 4.45
Special corporation tax 4.45
Property tax (Impuesto sobre Bienes Inmuebles) 4.46
Local taxes 4.47
Spanish tax consequences of sale 4.48
Capital gains tax 4.48
Withholding tax 4.51
Spanish law consequences of inheritance 4.52
Inheritance tax 4.52
Rate of tax 4.54
The purchase vehicle 4.56
Acquisition by a non resident company 4.56
Choice of jurisdiction for incorporation of the company 4.58
Formation of company 4.59
Ownership 4.60
Disposal of the property 4.61
The fiscal representative 4.62
Double taxation relief 4.63
General UK tax 4.63
Income tax, capital gains tax and corporation tax 4.64
Inheritance tax 4.65
Captive Insurance Companies for UK Parent Companies 5.1 5.85
Malcolm Jf Ftnney BSc MSc (Bus Admin) AFIMA MBIM (Head of
International Tax, Nabarro Nathanson)
viii
Table of Contents
Definition of captive insurance company 5.1
Forms of captive insurance company 5.3
The feasibility study 5.5
Risk management philosophy of the group 5.6
The prefeasibility study 5.11
Cost 5.16
The feasibility study 5.18
Managing the captive 5.25
In house management 5.27
Independent management 5.28
Alternatives 5.32
UK tax issues 5.37
UK taxation of the captive s profits 5.38
Trading within the UK via a branch or agency 5.53
Deductibility of insurance premiums 5.68
General conclusion 5.85
Controlled Foreign Companies 6.1 6.60
Malcolm J Finney BSc MSc (Bus Admin) AFIMA MB1M
(Head of International Tax, Nabarro Nathanson)
Background 6.1
What is a CFC.2 [ICTA 1988, s 747] 6.3
What is the effect of a CFC? 6.15
Reporting requirements 6.26
Mitigation of the impact of the CFC provisions 6.29
Falling outside the definition 6.29
Excluded country list 6.31
Specific let outs 6.33
Clearance procedure 6.58
General planning 6.60
Corporate Taxation in Canada 7.1 7.93
Richard J Hay LLB (Osgoode) LLM (Columbia) (Resident Tux Partner)
(Stikeman Elliott, London)
Residence and scope of Canadian taxation 7.1
Classification of companies 7.5
Taxation of corporate income 7.11
Taxation of capital gains 7.14
Dispositions of taxable Canadian property by
non residents 7.17
Capital taxes 7.24
Filing requirements and tax audits 7.27
Non resident withholding tax 7.33
Interest 7.35
Dividends 7.38
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Management and administration fees 7.40
Rents, royalties and similar payments 7.42
Taxation of corporate distributions 7.46
Carrying on business in Canada: exposure to Canadian tax 7.53
Establishment of a new Canadian business by a non resident:
branch or subsidiary 7.60
Acquisition or disposal of an existing Canadian business 7.65
Financing the corporation 7.74
Non resident owned investment corporations 7.87
Treatment of losses 7.90
Doing Business in India 8.1 8.84
Gautam Divan, BCom FCA and N Ramchandran BCom FCA (Chandabhoy (5
Jassoobhoy) Vipool Shah MA (Cantab) FCAATIIMLIA (dip) (Godley Co)
Business and Investment Climate 8.1
Economic factors 8.1
India an attractive investment location 8.2
Investment in hydrocarbon, power, telecommunications, electronics,
software and other industries 8.3
Hydrocarbon 8.3
Power 8.4
Telecommunications 8.5
Electronics and software 8.6
Other investment opportunities 8.7
Investment in free trade zones 8.8
Foreign investment 8.9
Foreign technology agreements 8.10
Foreign institutional investments 8.11
Joint ventures and subsidiaries outside India 8.12
Exchange control 8.13
Foreign Exchange Regulation Act (FERA) 8.13
Business forms 8.14
Business presence of a foreign investor 8.14
Company appropriate entity 8.15
Company formation 8.16
Memorandum and Articles of Association 8.17
Issue of shares 8.18
Directors of management 8.19
Monopolies and restrictive trade practices 8.20
Trademarks, patents and copyrights 8.21
Trademarks 8.21
Patents 8.21
Copyright 8.21
Confidential information 8.21
Intellectual property rights 8.21
Finance 8.22
Capital issues 8.23
x
Table of Contents
Stockmarket and listing requirements 8.24
Term borrowings 8.25
Venture capital 8.26
Credit rating 8.27
Foreign borrowing 8.28
Mutual funds 8.29
Government subsidies 8.30
Securities exchange board of India (SEBI) 8.31
Labour relations 8.32
Taxation 8.33
Income tax 8.33
Administrative system 8.34
Assessment 8.35
Advance ruling for non residents 8.36
Residents 8.37
Scope of total income 8.38
Taxable income 8.39
Agricultural income 8.40
Tax concessions 8.41
Depreciation allowance 8.42
Expenditure on acquisition of patent rights or copyrights 8.43
Expenditure on know how 8.44
Concession for hotel and foreign business 8.45
Concession for newly established industrial undertakings in
free trade zones 8.46
Concession for 100 per cent export orientated undertakings 8.47
Concession for profits derived from export business 8.48
Concession for royalties, commission, fees etc. received from
foreign enterprises 8.49
Tax holiday 8.50
Inter corporate dividends 8.51
Special provisions for computation of taxable income of non¬
residents engaged in specified business 8.52
Overseas investments in security 8.53
Business loss 8.54
Capital gains 8.55
Individual tax sales and advance tax 8.56
Corporate tax rates and advance tax 8.57
Withholding taxes 8.59
Double taxation relief 8.60
Business connection 8.61
Transfer pricing 8.62
Wealth tax 8.63
Gift tax 8.64
Estate duty 8.65
Indirect taxes 8.66
Investments by non resident Indians 8.67
Non resident Indians (NRIs) 8.67
Overseas corporate body (OCBs) 8.68
xi
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Bank accounts 8.69
Non resident (external) rupee accounts (NRE) 8.69
Foreign currency (non resident) account (FCNR) 8.69
Ordinary non resident account (NRO) 8.69
Investment without repatriation benefits 8.69
Investment in new issue of Indian companies 8.70
Investment in proprietary/partnership firm 8.70
Investment in real estate 8.71
Portfolio investment scheme 8.72
Investment with repatriation benefits 8.73
Direct investment under 100 per cent scheme: high priority
industries 8.73
Direct investment under 40 per cent scheme 8.74
Direct investment under 24 per cent scheme 8.75
Investment in air taxi operations 8.76
Investment in sick industrial units 8.77
Other investments 8.78
Mode of investments 8.79
Taxation 8.80
Accounting and auditing 8.81
Accounting profession 8.81
Auditing requirements 8.82
Audit under the income tax law 8.83
Accounting standards and principles 8.84
Double Taxation Agreements — An Overview 9.1 9.53
John Dixon (Grant Thornton)
Introduction 9.1
Model conventions 9.2
Purposes of model treaties 9.3
UK tax treaties 9.4
Interpretation of treaties 9.5
Residence 9.11
Income from immovable property 9.14
Business profits 9.15
Construction 9.20
Preparatory and auxiliary activities 9.21
Agents 9.22
Dividends 9.27
Interest 9.30
Royalties 9.31
Capital gains 9.32
Independent personal service 9.33
Dependent personal services 9.35
Other treaty articles 9.39
Associated enterprises 9.40
Shipping, inland waterways transport and air transport 9.41
xii
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Directors fees 9.42
Artists and sportsmen 9.43
Pensions 9.44
Government services 9.45
Student 9.46
Other income 9.47
Capital 9.48
Double tax relief 9.49
Non discrimination 9.50
Mutual agreement procedure 9.51
Exchange of information 9.52
Other articles 9.53
EC Direct Tax Directives 10.1 10.104
Joseph Lune (Levy Gee)
Introduction 10.1
Directive 90/435/EEC: the Parent/Subsidiary Directive 10.6
Conditions of applicability 10.7
Dividends received by a branch of an EC company located
in another EC Member State 10.10
Financing and other costs related to the shareholding 10.11
No relief on liquidation 10.12
ACT and precompte 10.13
Directive versus domestic and treaty relief of double
taxation 10.14
Anti avoidance provisions 10.15
UK implementation of the Directive 10.16
Relief at the parent company level 10.17
ACT and tax credits 10.21
Redistribution by EC parent: should ACT be payable? 10.23
Benefits for UK companies arising from the Directive 10.25
Cashflow 10.26
Branch versus subsidiary 10.31
Disposal of foreign subsidiary 10.34
Mixer companies 10.35
Impact of UK anti avoidance provisions 10.37
Swiss equity holding companies 10.40
Mergers Directive 10.41
EC company law 10.43
Implementation of the Tenth Company Law Directive 10.44
Adoption of a European Company Statute 10.46
Legislation on cross border divisions 10.47
Tax consequences of a reorganisation prior to the Mergers
Directive 10.48
Tax reliefs under the Mergers Directive 10.49
Conditions of applicability 10.54
Qualifying transactions 10.55
xiii
Table of Contents
Merger 10.58
Divisions 10.62
Transfer of assets 10.63
Transfers of permanent establishments: Article 10 10.64
Share for share exchange 10.66
Denial of the reliefs in the Mergers Directive 10.68
Implementation of the Mergers Directive in the UK 10.69
Transfer of a UK trade 10.71
Transfer of a non UK trade 10.74
Exchange of shares 10.77
Advantages for UK companies arising from the Mergers
Directive 10.78
Arbitration Convention 10.79
Scope 10.81
Time scale 10.83
Resolution of double taxation 10.85
General 10.86
Proposed Directive on interest and royalty withholding taxes 10.87
Scope 10.88
Amendments to the Proposed Directive 10.90
Advantages for UK companies 10.91
Loss Directive 10.92
Current loss relief within the EC 10.93
Scope of applicability 10.95
Enterprise of Member State 10.96
Permanent establishment 10.97
Subsidiary 10.98
Methods of relief 10.99
Credit method 10.100
Reincorporation method 10.101
Conclusion 10.104
Employment Aspects of International Assignments 11.1—11.48
Original material by Gregory L Hope BSc (ECON) FIPM
Updated by Jon Gelding ATT TEP (Tolley Publishing Co Ltd)
Introduction 11.1
International remuneration principles 11.2
The home country based system 11.3
The host country based system 11.4
Compromise approaches 11.8
Tax planning 11.10
Domicile, nationality or residence 11.15
Tax years 11.20
Tax rates 11.21
Double taxation agreements 11.24
Incentive provisions 11.25
Social security 11.26
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Table of Contents
Pension benefits 11 JO
Conclusions 11.48
Financing Overseas Operations 12.1 12.62
John Dixon, (Grant Thornton)
Introduction 12.1
General 12.1
Purpose of chapter 12.2
The tax planner s objective 12.3
Borrowing in the UK 12.4
Deducibility of interest costs 12.4
Changes on income 12.5
Withholding tax 12.7
Thin capitalisation 12.8
Incidental costs 12.10
Accounting periods ending after 31 March 1996 ¦ 12.11
Foreign Exchange in the UK 12.17
Loan Financing 12.23
Overseas tax issues 12.28
Thin capitalisation 12.29
Overseas tax implication — foreign exchange 12.41
Debt or equity 12.42
Other important factors 12.42
Types of financial instruments 12.43
General 12.43
Example: profit participating loans ] 2.45
Structure of financing arrangements 12.53
General 12.53
Local holding companies 12.54
Dual resident companies 12.55
Finance subsidiaries 12.56
Income access arrangements 12.61
Conclusion 12.62
Foreign Income Dividends and International Headquarter
Companies 13.1 13.1 S2
John Dixon and Kevin Thome
Background 13.1
Foreign income dividends the company s position 13.7
Eligible dividends 13.7
The election (s 246B) 13.10
The new rules overview 13.15
Anti avoidance (streaming) s 246A (3 (9)) 13.17
Matching rules 13.46
Double taxation relief (DTR) 13.48
xv
Table of Contents
Chargeable profits 13.49
Distributable foreign profit (DFP) 13.50
Foreign tax 13.51
Basic position 13.52
Matching with its own DFPs 13.55
Notional foreign source Act (13.78) 13.83
Calculation of ACT available for set off or repayment 13.91
Dividend vouchers 13.94
International headquarter companies 13.98
Foreign quotation test 13.102
100 per cent foreign ownership text 13.110
Foreign ownership supplementary test (s 246S(7)) 13.118
Failure to qualify as an IHQC 13.123
IHQCs CT6 freturns 13.129
IHQCs ACT 13.132
Foreign income dividends the shareholder 13.146
Recipients other than companies and trusts 13.147
Trusts 13.151
The UK as a holding company location 13.158
Profit repatriation 13.177
Capital gains avoidance 13.178
Summary 13.182
Foreigners Purchasing and Disposing of UK Property 14.1 14.121
John Dixon (Grant Thornton)
Introduction 14.1
Investments 14.2
Residency 14.3
Available accommodation 14.3
Working full time abroad 14.9
Temporary purpose 14.10
Available accommodation position from 6 April 1993 14.14
UK tax on sale 14.15
Taxation of rental income 14.18
Deduction for interest 14.19
Position from 6 April 1994 14.26
Inheritance tax 14.28
Ownership vehicles 14.31
Introduction 14.31
Residency 14.34
ICTA 1988, s 418 14.35
ICTA 1988, ss 145, 146 14.37
ICTA 1988, s 739 14.45
Recommended structures 14.48
Foreigners selling UK property 14.55
Property sold in course of a trade 14.57
The charge to UK tax 14.57
xvi
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Double tax agreements 14.77
Tax planning 14.93
Property used for the purpose of a trade 14.100
The charge to UK tax 14.100
Double tax agreements 14.102
Gains of a capital nature 14.103
The charge to UK tax 14.103
Double taxation agreements 14.108
Tax planning 14.113
Introduction 14.113
Financing 14.115
Discussion and conclusion on property sales 14.116
Immigration Controls in the United Kingdom 15.2 15.51
Caroline Stack LLB (Reynolds Porter Chamberlain)
Introduction 15.1
Principal tax provisions 15.2
Capital gains tax 15.2
Income tax 15.9
Trusts 15.11
ICTA 1988, s 739 15 15
ICTA 1988, s 740 15.19
Tax planning for individuals without using trusts 15.22
Income tax and capital gains tax 15.22
Planning to utilise the remittance basis 15.28
Taxed income and double tax relief 15.29
Commercial and cessation rules 15.30
Tax planning for individuals using trusts 15.33
General 15.33
Capital gains tax 15.34
Income tax 15.39
The use of companies in offshore tax planning 15.49
General 15.49
Capital gains tax 15.50
Income tax 15.51
Income Tax and Capital Gains Tax Planning for Non Domiciled
Individuals 16.1 16.54
Michael Mitchell MA (Oxonj MA (Cantab) (Withers) and
Janette Cattell LLB (Withers)
Introduction 16.1
Principal tax provisions 16.2
Capital gains tax 16.2
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Income tax 16.9
Tax planning for individuals without using trusts 16.22
Income tax and capital gains tax 16.22
Tax planning for individuals using trusts 16.33
General 16.33
Capital gains tax 16.34
Income tax 16.39
The use of companies in offshore tax planning 16.49
General 16.49
Capital gains tax 16.50
Income tax 16.51
Inheritance Tax Double Taxation Agreements 17.1 17.129
Owen Clutton BA LLB BCI ATI I (Partner, Macfarlanes)
Introduction 17.1
Types of treaty 17.4
Estate duty treaties 17.5
OECD treaties 17.8
The OECD model convention 17.12
The scope of the convention 17.12
General definitions 17.13
Fiscal domicile 17.14
Taxing rights 17.20
Immovable property 17.21
Business property 17.22
Other property 17.25
Deduction of debts 17.26
Elimination of double taxation 17.27
Non discrimination 17.30
Mutual agreement procedure 17.31
Exchange of information 17.32
Diplomatic agents and consular officials 17.33
Territorial extension 17.34
Particular double taxation agreements 17.35
Convention with the Republic of Ireland 17.35
Convention with the Republic of South Africa 17.47
Convention with the United States of America 17.65
Convention with The Netherlands 17.83
Convention with Sweden 17.95
Convention with Switzerland 17.98
General taxing rights 17.101
Immovable property 17.102
Business property 17.103
Other property 17.105
Elimination of double taxation 17.106
Miscellaneous 17.107
Further provisions 17.108
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Convention with France 17.109
Convention with Italy 17.114
Convention with Switzerland 17.116
Convention with India 17.118
Convention with Pakistan 17.119
Favourable effect of the treaties on settled property 17.120
General estate planning and treaty shopping 17.128
Inheritance Tax Planning for Non UK Domiciled
Individuals 18.1 18.41
Caroline Kirby MA TEP (Nabarro Nathamon)
Introduction 18.1
Excluded property 18.2
Domicile 18.3
Deemed domicile 18.7
Proposals for a new law of domicile 18.8
Possible changes to domicile law 18.9
Maintaining a non UK domicile 18.10
Preserving non domiciled status 18.11
Acquiring a non UK domicile 18.12
Location of assets 18.13
Double taxation 18.14
Special rules for some UK assets 18.15
Exempt gifts 18.15.1
Foreign currency bank accounts 18.15.2
Works of art 18.15.3
Small savings 18.15.4
Offshore holding companies 18.16
Making gifts abroad 18.17
Gifts to spouses 18.18
IHT planning with deceased estates 18.19
Pre immigration planning 18.20
Ownership of the UK home 18.22
Features of the trust 18.23
International Leasing 19.1 19.97
Murray jf Clayson MA LLM Fill (Solicitor) (Freshfields)
Introduction 19.1
The benefits of international leasing 19.1
Historical context 19.5
Basic legal concepts 19.6
UK capital allowances 19.13
Availability of allowances 19.13
Capital expenditure 19.18
Anti avoidance 19.22
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CAA 1990, ss 75, 76 19.22
Ramsay/Furness v Dawson 19.32
Export leasing 19.34
CAA 1990, s 42 19.35
Other capital allowances aspects 19.49
Pooling 19.49
Free depreciation for ships 19.50
Industrial buildings/fixtures 19.51
Limited recourse leasing 19.52
Foreign currency aspects 19.56
Export leasing: other points 19.58
Introduction 19.58
Foreign tax 19.59
Case I, V or VI 19.62
Unremittable foreign income 19.64
Non resident lessors leasing into the UK 19.65
Basis of charge to UK tax 19.65
Branch or agency 19.66
Income tax on rentals 19.67
Double tax treaty protection 19.68
UK withholding tax 19.71
Value added tax 19.75
Liability 19.75
Reverse charge 19.79
Imports and acquisitions 19.80
Further EC harmonisation 19.81
Stamp duty 19.82
Controlled foreign companies 19.87
Documentation points 19.90
Introduction 19.90
The financial schedule 19.91
Rights of termination 19.92
Deducibility of payments 19.93
Withholding taxes 19.94
Indemnities 19.95
Tax contest rights 19.96
Operational covenants 19.97
International Share Schemes 20.1 20.47
Paul N Randall LIB (Horn) ARC (Solicitor) (Ashurst Morns Crisp)
Introduction 20.1
The growth of international schemes 20.1
Contributory versus non contributory 20.3
Philosophy 20.7
United Kingdom share schemes 20.8
Schedule E charge 20.8
Approved schemes 20.10
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Approved profit sharing schemes (APSS) 20.11
Savings related share option schemes ( SAYE schemes ) 20.14
Approved share option schemes ( executive schemes ) 20.16
ESOPs and employee benefit trusts 20.19
Principal considerations 20.25
Taxation 20.25
Company law 20.27
Foreign jurisdictions 20.29
Stock Exchange Rules and Investment Committee
guide lines 20.30
Financial Services Act 20.31
Other considerations 20.34
Participaton by non UK employees 20.35
General 20.35
Joining a UK scheme 20.36
Practical difficulties 20.37
Currency fluctuations 20.38
SAYE schemes 20.39
Overseas considerations 20.40
International schemes 20.41
General 20.41
Unapproved schemes 20.42
Check list 20.46
Conclusion 20.47
International Tax Issues for US based Multinationals 21.1 21.12
William Zink and John Dixon
Introduction 21.1
The US foreign tax audit 21.2
Offshore anti deferral 21.3
Controlled foreign corporation rules 21.4
Passive foreign investment company regime 21.5
The recapture rules 21.6
Transfer pricing 21.7
Services performed by a related taxpayer for another 21.8
Loans and advances between related taxpayers 21.9
Use of tangible property by related taxpayers 21.10
Foreign entity classification and structuring 21.11
Export incentive entities 21.12
Money Laundering, Tax Evasion and Professional
Liability 22.1 22.28
Michael Bundle, QC
Introduction 22.1
The Criminal Justice Act 1993 22.2
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Off shore activities 22.10
Knowing or suspecting 22.24
Civil liability 22.29
Conclusion 22.38
Non UK Resident Companies 23.1 23.25
Stephen Brandon QC BA LLM (Barrister)
Introduction 23.1
Definition of residence 23.4
Introduction 23.4
Statutory rules 23.5
Case law 23.6
Multiple residency 23.9
Transitional provisions 23.14
Introduction 23.14
ICTA 1988, s 765 23.18
Company migration 23.20
Introduction 23.20
The exit charge 23.21
Deferral of exit charge 23.23
Roll over relief restriction 23.24
Dual resident companies 23.25
Overseas Entertainers and Sportsmen 24.1 24.74
Richard Citron MA (Cantab) FCA FTII TEP (BDO Stay Hayward)
Introduction 24.1
Inland Revenue administration 24.3
Taxation of non UK residents 24.4
The withholding tax 24.5
Scope of the regulations 24.6
Entertainer or sportsman 24.9
Relevant activity 24.10
Performance in the UK 24.12
Payment or transfer 24.13
Ancillary services 24.17
De minimis exemption 24.18
Theory 24.18
Practice 24.19
Calculating the deduction 24.20
A chain of payments 24.22
Reduced tax payments 24.23
Becoming UK resident 24.29
PAYE 24.30
Accounting for withholding tax 24.32
Accounting to the Inland Revenue 24.32
Accounting to the payee 24.34
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Receipts attributed to the entertainer 24.35
Treatment of third party payees 24.39
Revenue information powers 24.41
Double tax treaties 24.42
Entertainers articles 24.42
Personal allowances 24.47
Attributable income 24.50
The entertainer s ultimate liability 24.51
Schedule D treatment 24.51
Treatment of withholding tax 24.56
Treatment of losses 24.57
Foreign emoluments 24.59
Sale of earnings for a lump sum 24.61
Sale of copyrights etc. 24.62
National insurance contributions 24.63
Value added tax 24.65
Royalties 24.66
Allowable expenses 24.67
Investigations 24.71
Contracts 24.72
General planning points summary 24.73
Conclusion 24.74
Sheltering Income and Gains Overseas for UK Domiciled
Individuals: Problems and Solutions 25.1 25.69
David Kilshaw BA (Oxon) (KPMG)
Introduction 25.1
Domicile 25.3
Residence and ordinary residence 25.4
Sheltering income from tax 25.6
Territorial limits 25.6
UK source income 25.8
Resident and ordinarily resident individuals 25.10
Individuals who are not resident 25.14
Individuals who are resident but not ordinarily resident 25.16
Schedule E planning 25.19
Sheltering income via trusts 25.20
Tax planning for beneficiaries 25.32
Sheltering capital gains from tax 25.36
The impact of residence 25.37
Emigration 25.38
Sheltering capital gains via trusts 25.40
The former Regime: TCGA 1992, ss 87^90, 96, 97 25.42
The supplementary charge 25.45
The export charge 25.46
Planning under the former Regime 25.47
Capital payments 25.48
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Defending a favoured trust 25.51
The settlor charge : another new problem 25.56
Scope of the charge 25.57
Planning with new trusts 25.58
Problems with capital payments and companies 25.60
Companies 25.63
Offshore companies: new problems 25.64
UK trusts 25.64
Placing assets in trust 25.65
Placing land offshore 25.66
Offshore bonds and offshore funds 25.67
Disclosure 25.68
Conclusion 25.69
Structuring Acquisition in Europe for UK Companies 26.1 26.58
Kevin Thome (Grant Thornton)
Introduction 26.1
General considerations 26.3
Purchase of assets 26.5
Branch taxation local taxes 26.9
Interest relief 26.10
Sale of assets 26.11
Structuring acquisitions of assets general 26.12
Purchase by a UK company 26.13
Purchase by a local company 26.14
Purchase by an intermediary company 26.15
Summary and conclusion 26.16
Purchase of shares 26.19
Effect on target company losses 26.20
Effect on target company basis uplift 26.21
Acquisition vehicle general 26.23
Dividend taxation domestic considerations 26.24
Dividend taxation WHT and other issues 26.25
Interest relief on acquisition 26.27
Tax on disposal of foreign subsidiary 26.29
Local tax on disposal of local company 26.30
Structuring share acquisitions general 26.31
Local holding company 26.32
Interest set off against profits 26.34
Future sale of target company 26.37
Intermediary holding company 26.39
Intermediary company and local holding 26.40
Intermediary company and local holding company 26.41
Transfer duties and capital duties 26.42
Financing issuing 26.43
Loan financing 26.44
What rate of interest should be charged on the loan? 26.45
xxiv
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Withholding taxes 26.46
Debt to equity ratio 26.47
Exchange gains and losses 26.49
Specialist loans 26.50
Share capital 26.52
Other financing structures 26.53
Offshore finance company 26.53
Look through structures 26.54
Acquisition by local branch 26.55
Maximising double tax credit relief 26.56
Introduction 26.56
Miscellaneous considerations 26.57
Overseas resident subsidiary 26.57
Transactions with overseas subsidiaries 26.58
Tax Havens: Measures to Prevent Abuse by Taxpayers 27.1 27.37
Malcolm J Finney BSc MSc (Bus Admin) AFIMA MBIM (Head of
International Tax, Nabarro Nathanson)
Characteristics and use of tax havens 27.1
General 27.1
Main characteristics of classical tax havens 27.2
Main types of uses of tax havens 27.10
The size of the tax haven problem 27.18
Counteracting measures against the use of tax havens: an
overview 27.22
General provisions against international tax avoidance 27.23
Legislation directed against the use of tax havens 27.27
Subpart F type provisions 27.28
Other tax provisions 27.31
Tax Planning for Foreign Tax Credits 28.1 28.107
Richard S Collier BA LLM ACA (Barrister) and Tony Hughes
MA ATI I (Barrister) (Coopers Lybrand)
Background 28.1
Residence 28.7
Case law 28.12
Computation of income 28.19
Underlying tax 28.20
Chains of companies 28.24
Limits on credit 28.27
Deduction for foreign tax 28.29
Utilising foreign tax credits 28.32
Overseas branches 28.56
Foreign tax credits: practical matters 28.58
Mismatches in the characterisation of income and gains 28.67
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Table of Contents
Tax sparing 28.73
Special rules for banks 28.84
The Taxation of UK Source Income in the Hands of
Non Residents 29.1 29.49
John Dixon and Kevin Thome (Grant Thornton)
Introduction 29.1
The basic charge 29.2
Land 29.2
Public revenue dividends 29.3
Trades and professions 29.4
Interest 29.5
Other income 29.6
Employments 29.7
Dividends 29.8
Capital gains 29.9
Land 29.10
Trading in the UK 29.15
Foreign partnerships trading in UK 29.27
Existing rules 29.28
New rules 29.29
Interest, annuities and annual payments 29.30
Other income 29.34
Copyright 29.35
Patents 29.36
Dividends 29.39
Employment income 29.40
Capital gains 29.46
Limitation on tax liability 29.47
Income tax 29.48
Corporation tax 29.49
The European Economic Interest Grouping 30.1 30.51
John Dixon and Roger Morgan (Grant Thornton)
Introduction 30.1
Principal characteristics 30.3
Legal personality 30.4
Purpose 30.5
Creation 30.7
Registration 30.8
Membership 30.11
Management 30.12
Third parties 30.14
Financing 30.16
Winding up 30.17
xxvi
Table of Contents
Discussion 30.18
EEIGs registered in Great Britain 30.19
Taxation 30.20
UK taxation 30.23
Trading EEIGs 30.27
Non trading EEIGs 30.32
Annual payments 30.35
Capital gains 30.36
Miscellaneous matters 30.37
European taxation 30.38
Belgium 30.39
Denmark 30.40
Germany 30.41
France 30.42
Ireland 30.43
Italy 30.44
Luxembourg 30.45
The Netherlands 30.46
Portugal 30.47
Spain 30.48
Conclusion 30.49
Fiscal transparency 30.50
Conclusion 30.51
The International Headquarter Company
A UK Holding Company 31.1 31.25
Joseph Lurie (Levy Gee, London)
Introduction 31.1
The ACT disincentive 31.2
WhatisanlHC? 31.3
WhyuseanlHC? 31.4
How to qualify as an IHCr 31.5
The foreign held company test 31.6
Foreign quoted company test 31.7
The multiple ownership test 31.8
The new regime and the UK foreign tax credit system 31.9
Disadvantages of using an IHC 31.10
Liability for ACT 31.11
Planning 31.12
Pre IHC structure 31.13
Post IHC structure 31.14
The future5 31.15
The Taxation of Intellectual Property 32.1 32.143
Roy Saunders, Chairman (International Fiscal Services Group)
xxvii
Table of Contents
Different forms of intellectual property rights 32.1
Basis of taxation 32.16
Patents 32.17
Trademarks, service marks and designs 32.19
Copyright 32.20
Know how 32.23
Tax concessions available 32.24
France 32.25
Belgium 32.28
Switzerland 32.29
Ireland 32.30
United Kingdom 32.31
The transfer of rights to offshore entities 32.32
Offshore trusts 32.33
The use of intermediary licensing companies 32.41
Holland 32.42
Switzerland 32.47
France 32.49
Deductibility of royalty payments for the payer 32.50
Anti avoidance legislation 32.56
France 32.57
Germany 32.59
Belgium 32.60
Switzerland 32.61
The Netherlands 32.62
Spain 32.63
Indirect tax consequences 32.64
Case Study: Plymouth Sound, UK rock group 32.75
Introduction 32.75
Existing arrangements 32.77
Ownership of companies by trusts 32.79
The world tour structure 32.82
UK tax objectives 32.87
Recording and composing the album 32.90
Normal double tax treaty provisions relating to entertainers 32.91
US tour 32.95
Canadian tour 32.103
German tour 32.115
French tour 32.123
Japanese tour 32.125
Australian tour 32.129
New Zealand tour 32.142
Transnational Enforcement of Tax Liabilities 33.1 33.14
Philip Baker (Barrister) (Gray s Inn Chambers)
Introduction 33.1
The general rule of non enforcement of foreign revenue
claims 33.2
xxviii
Table of Contents
The scope of revenue claims 33.3
Tax claims in cross border insolvency 33.4
Tax bankruptcies 33.5
Executors or trustees indemnifying themselves against foreign
revenue claims 33.6
Current status of the principle of non enforcement of foreign
revenue claims 33.7
Assistance in collecting information for foreign revenue
authorities 33.8
UK procedures for enforcing claims against non residents 33.9
Mutual administrative assistance in enforcement of tax
claims 33.10
Mutual assistance within the EC 33.11
Proposals for further extension of mutual assistance 33.12
Criminal cooperation in the tax field 33.13
Conclusion 33.14
UK Revenue Investigations in International Tax Matters 34.1 34.65
John Dixon (Grant Thornton)
Introduction 34.1
Inland Revenue organisation 34.2
Special Office 34.2
Enquiry Branch 34.3
Special Investigation Section 34.4
International Section 34.5
Foreign Entertainers Unit 34.6
Tax districts 34.7
Revenue powers 34.8
Technical powers 34.9
Contention that offshore entity is trading in the UK 34.14
Practicalities of assessing non residents 34.15
The prevention of avoidance of tax by transfer of assets abroad:
ICTA 1988, ss 739,740 34.18
Transactions in UK property or UK property companies:
ICTA 1988, s 776 34.20
Controlled foreign company (CFC) legislation 34.22
Captive insurance companies 34.23
TCGA1992, sl3 34.24
TCGA1992, slO 34.25
Transfer pricing: ICTA 1988, s 770 34.27
Cancellation of tax advantage from certain transactions in
securities: ICTA 1988, s 703 34.30
Residential properties provided by offshore companies to non
domiciled individuals: ICTA 1988, ss 145, 146 34.33
Denial of treaty reliefs 34.34
Entertainers unit 34.35
Non payment of tax by non resident company 34.36
xxix
Table of Contents
Dual resident companies 34.37
Investigative powers 34.39
Precepts 34.39
TMA 1970, s 20 notices 34.40
Sample section 20 request 34.43
Actual section 20 notice 34.44
Section 20C warrant 34.45
Section 20 powers and citizens of the EEC 34.46
Territorial scope of section 20 powers 34.48
Examples of international investigations 34.49
International floater 34.49
Defences 34.51
Royal money 34.52
Tax exiles 34.53
Offshore companies 34.55
Unearthing source of infection 34.56
International co operation 34.57
Double taxation treaty exchanges of information 34.57
Passing information to third country 34.61
Multilateral agreements 34.64
Conclusion 34.65
US Tax Considerations in Structuring Acquisitions of US
Businesses by Foreigners 35.1 35.37
Joel M McDonald BS JD, Dana L Freedman BS JD and Michael J Caballero
BSJD (Cleary, Gottlief, Steen and Hamilton) (Gibson, Dunn and Crutcher)
Introduction 35.1
Choice of entity for acquisition of a US business 35.3
Overview of recent US tax law changes and proposed
changes 35.3
FIRPTA 35.5
Branch profits tax 35.10
Branch interest tax 35.13
Repeal of the General Utilities doctrine 35.14
Earnings stripping 35.15
Recent proposals regarding capital gains tax on sale of
shares of a US corporation 35.16
Recent proposal regarding statutory Anti Treaty Shopping
provision 35.17
Acquisition structures 35.18
Corporate structures 35.19
Non corporate structures 35.31
Transfer pricing 35.35
IRS reporting requirements 35.36
Conclusion 35.37
Acquisitions and dispositions of US businesses 35.38
Introduction 35.38
XXX
Table of Contents
Taxable asset transfers 35.38
Taxable stock transfers 35.45
Non taxable transfers 35.51
Stock for stock exchange 35.55
Stock for asset exchange 35.57
Forward triangular merger 35.58
Reverse triangular merger 35.59
Conclusion 35.60
Financing the US investment 35.61
Introduction 35.61
Deducibility of interest 35.63
Overview of US debt/equity rules 35.64
Earnings stripping 35.68
High yield discount obligations 35.78
Section 267(a)(3) 35.81
Section 279 35.82
30% withholding tax on interest 35.86
Closing 35.98
USA Corporate Tax: an Overview 36.1 36.153
Stephen Fiamma ABJD LLM (Taxation), Stephanie B Graves ABJfD
(Jones, Day, Reavis and Pogue)
Introduction 36.1
Classification of entities for US tax purposes 36.2
Corporations 36.3
Partnerships and joint ventures 36.5
Limited partnerships 36.7
Publicly traded partnerships 36.9
State law limited liability companies 36.10
Foreign entities 36.11
Worldwide income taxation of domestic corporations 36.13
Definition of domestic corporation 36.14
Tax rates 36.15
Calculation of taxable income 36.17
Depreciation 36.20
Net operating and capital losses 36.22
The foreign tax credit 36.26
Taxation of US source income of foreign corporations not
engaged in trade or business within the US 36.41
Fixed or determinable income 36.43
Gains from the sale of property 36.44
Interest income 36.46
Dividends received from US corporations 36.53
Dividends received from certain foreign corporations 36.54
Personal services performed in the US 36.55
Rents and royalties 36.56
Taxation of income of foreign corporations engaged in trade or
xxxi
Table of Contents
business within the US 36.60
Engaged in trade or business within the US (ETB) 36.61
Categories of effectively controlled income (ECI) 36.65
Allocation and apportionment of expenses 36.69
Branch profits tax 36.73
Dividend equivalent amount 36.74
Complete termination 36.76
Qualified resident in a treaty country 36.77
Branch interest tax 36.78
Related party transactions 36.79
Reallocations under section 482 36.80
Importing property into the US 36.86
Receivable from a related person 36.87
Special rules for real estate investments 36.88
Definition of a USRPI 36.89
Exceptions 36.97
Look through and attribution 36.100
Distributions by foreign corporations 36.101
Non recognition provisions 36.102
Non discrimination 36.103
Interests in partnerships, trusts and estates 36.104
Enforcement and withholding 36.105
Earnings stripping 36.107
General rule 36.109
Anti avoidance provisions 36.114
Effective date 36.115
Outbound transactions under section 367 36.116
Transfers to foreign corporations 36.117
Incorporation of foreign loss branch 36.122
Transfer of intangible property 36.123
Information reporting 36.125
Outbound transfers under section 1491 36.126
Treatment of US consolidated groups 36.127
Tax benefits 36.129
Several liability 36.130
Compliance 36.131
Information reporting under section 6038A 36.131
Information reporting under section 6038C 36.134
Treaty based return position disclosure 36.135
Filing returns 36.137
Special rules for partnership withholding 36.138
Penalties: civil and criminal 36.139
Interest on underpayments 36.140
Confidentiality of information provided to the Internal
Revenue Service 36.141
Treaty exemptions 36.142
State tax 36.145
Corporate income or franchise tax 36.146
Net worth tax 36.150
xxxii
Table of Contents
Transfer tax 36.151
Ad valorem taxes 36.152
Tax planning considerations 36.153
Value Added Tax: the International Dimension 37.1 37.80
Frank Hartley (Grant Thornton)
Introduction 37.1
Nature of value added tax 37.2
Complicating factors 37.3
Prevalence of value added tax 37.4
Matters covered in this chapter 37.5
Principles and issues 37.6
Interaction between domestic system and imports 37.6
Place of supply 37.7
Refunds of tax 37.10
Administrative requirements 37.11
EEC: implementation of Community law 37.12
Transactions involving goods 37.14
Place of supply 37.14
VAT on importation 37.22
Selection of importer 37.23
Evidence for input tax deduction 37.24
Value on importation 37.25
Duty deferment 37.26
Traders not established in the UK 37.27
Zero rating for exports of goods 37.28
Transactions involving services 37.29
Place of supply 37.29
Refunds of tax 37.38
Traders established in the country but not making supplies
there 37.39
Traders neither established in the country nor making supplies
there 37.39
Traders established elsewhere in the EC 37.40
Traders established outside the EC 37.42
EC: the single market 37.43
Transfer of goods to other EC countries 37.44
Supplies of goods to taxable persons 37.44
Deemed supplies of goods 37.45
Special schemes 37.46
Acquisitions 37.47
Taxable acquisition 37.48
Taxable person 37.49
Place of acquisition of goods 37.50
Time of acquisition 37.51
Value of acquisitions 37.52
Freight transport and associated services 37.53
xxxiii
Table of Contents
Rates 37.54
Returns 37.55
Statistical declarations 37.56
EC sales lists 37.57
International services 37.58
Administrative requirements 37.59
Registration 37.59
Requirements for security 37.60
Use of UK VAT agent 37.61
Records and returns 37.62
Penalties and interest 37.63
Practical matters 37.64
VAT groups 37.65
Management charges 37.67
Charge by UK company to overseas company 37.68
Charge by overseas company to UK company 37.69
General 37.70
Procurement offices and representative offices 37.71
Branch or subsidiary 37.72
Isle of Man 37.73
Warranties 37.74
Export companies 37.75
Registration 37.76
Clearances 37.77
Documentation 37.78
Conclusion 37.79
xxxiv
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| edition | 3. ed. |
| format | Book |
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| id | DE-604.BV012087559 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:21:29Z |
| institution | BVB |
| isbn | 1860123317 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008185208 |
| oclc_num | 36529327 |
| open_access_boolean | |
| owner | DE-N2 |
| owner_facet | DE-N2 |
| physical | Getr. Zählung |
| publishDate | 1996 |
| publishDateSearch | 1996 |
| publishDateSort | 1996 |
| publisher | Tolley |
| record_format | marc |
| spelling | Tolley's international tax planning ed. by Malcolm J. Finney ... International tax planning 3. ed. London Tolley 1996 Getr. Zählung txt rdacontent n rdamedia nc rdacarrier NT: International tax planning Recht Steuer Investments, Foreign Taxation Law and legislation Tax planning Taxation Law and legislation Steuerplanung (DE-588)4239913-0 gnd rswk-swf Internationalisierung (DE-588)4162106-2 gnd rswk-swf Steuerplanung (DE-588)4239913-0 s Internationalisierung (DE-588)4162106-2 s DE-604 Finney, Malcolm J. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008185208&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Tolley's international tax planning Recht Steuer Investments, Foreign Taxation Law and legislation Tax planning Taxation Law and legislation Steuerplanung (DE-588)4239913-0 gnd Internationalisierung (DE-588)4162106-2 gnd |
| subject_GND | (DE-588)4239913-0 (DE-588)4162106-2 |
| title | Tolley's international tax planning |
| title_alt | International tax planning |
| title_auth | Tolley's international tax planning |
| title_exact_search | Tolley's international tax planning |
| title_full | Tolley's international tax planning ed. by Malcolm J. Finney ... |
| title_fullStr | Tolley's international tax planning ed. by Malcolm J. Finney ... |
| title_full_unstemmed | Tolley's international tax planning ed. by Malcolm J. Finney ... |
| title_short | Tolley's international tax planning |
| title_sort | tolley s international tax planning |
| topic | Recht Steuer Investments, Foreign Taxation Law and legislation Tax planning Taxation Law and legislation Steuerplanung (DE-588)4239913-0 gnd Internationalisierung (DE-588)4162106-2 gnd |
| topic_facet | Recht Steuer Investments, Foreign Taxation Law and legislation Tax planning Taxation Law and legislation Steuerplanung Internationalisierung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008185208&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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