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"(This publication was first marked as out of print 23/08/05). This comprehensive and definitive work includes detailed explanations of the law and practice of double taxation relief relating to income tax, capital gains and inheritance taxes. Fully updated to take into account the Finance Act 2004, the appendices include model agreements, legislation, guidance on claims and useful addresses for further information. It covers dividends and underlying relief, and provides an explanation of articles included in agreements, and an up-to-date list of all agreements in force. It illustrates the rules for allowing relief, and includes many worked examples."