International Tax Handbook - ITHCONT2
International Tax Handbook: Contents
The development of the United Kingdom system
| ITH200 | UK system/development: CT: adaptation of an old system
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| ITH201 | UK system/development: IT: charge on income not persons
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| ITH202+ | The remittance basis
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| ITH208+ | The development of Case I
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| ITH212 | UK system/development: further decline of the remittance basis
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| ITH213+ | Foreign source income
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| ITH219 | UK system/development: interest paid abroad
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| ITH220+ | The rise of the overseas subsidiary
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| ITH227+ | Deferral and diversion
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| ITH235 | UK system/development: where we are now
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