This publication provides tax practitioners with a comprehensive guide to the aspects of UK legislation, case law and HMRC practice which will be relevant to businesses dealing internationally, and their stakeholders. The guide sets the UK tax system in the context of international treaties and the international legal framework. It provides examples and practical details about foreign tax regimes that UK businesses commonly come across. The book brings the technical principles together in issue-based chapters which demonstrate planning ideas and include tables and checklists for effective international tax planning.
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