株式会社極東書店トップ ＞ 商品一覧 ＞ Booth: Residence, Domicile and UK Taxation. 4th ed.
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解説
This work explores the meaning of residence, ordinary residence and domicle. It discusses in depth the tests to be applied in establishing whether or not, for tax purposes, an individual partnership, trust or limited company is resident, ordinarily resident and/or domicled in the UK. This work is aimed at anyong working in this area and provides a wealth of information on the intricacies and ambiguities of this field of taxation.