株式会社極東書店トップ ＞ 商品一覧 ＞ Booth: Residence, Domicile and UK Taxation. 5th ed.
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解説
An exploration of the meaning of residence, ordinary residence and domicile. 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 domiciled in the UK. The fifth edition also looks at the developments in the EU draft savings directive and the developments contained in the latest IR20 including the rules on NIC payments. The chapter on the leading cases decided in the field of taxation by the ECJ has been expanded and a new chapter on the effect of e-commerce on the law of residence is included.