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International Tax Planning Using UK Companies
International Tax Planning Using UK Companies Author:Martin Palmer, John Dewhurst The Companies Act 2006 together with the new rules regarding foreign tax credits and exemptions present a seismic change for holding companies in the UK. These changes further consolidate the UK's standing as one of the most tax-effective jurisdictions in which to establish an international holding company. "UK International Holding Companies" a... more »nalyses the tax advantages enjoyed by such companies. It explains the new regime, comparing advantages and disadvantages of the UK holding company with those of other jurisdictions, and provides an outline of the formation and administration issues. This second edition has been thoroughly updated to cover: Cyprus as an international holding company location; changes to the local taxation of foreign dividends; company residence and the effects of Wood v Holden; and, other uses of UK companies in tax planning. The book includes relevant EU and UK legislation as well as case study examples illustrating the new rules and tax planning possibilities.« less