United Kingdom: UK international tax legislation enacted in 2005

• Autores: Robert Newey
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 12, 2005, págs. 581-584
• Idioma: inglés
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• Resumen

  • This article provides a review of the main international tax measures introduced by the United Kingdom during 2005. It deals a.o. with double tax relief by way of credit, annual payments and double taxation relief, avoidance involving tax arbitrage, chargeable gains, controlled foreign companies, the European Company, and notifications under the Mutual Assistance Directive.