International Tax Handbook - ITHCONT14

International Tax Handbook: Contents

THE HAVEN LEGISLATION

ITH1400Haven legislation: introduction
ITH1401Haven legislation: exemption method approach
ITH1402Haven legislation: UK problem
ITH1403Haven legislation: purpose of our legislation
ITH1404Haven legislation: after lifting of exchange control
ITH1408+The broad approach
ITH1410+An outline of the system
ITH1416+Identifying the tax haven income
ITH1422+Genuine 'trading'
ITH1429+Acceptable distribution policy
ITH1437+Motive test
ITH1445+The excluded countries list
ITH1456Haven legislation: assessment
ITH1457Haven legislation: control and interest
ITH1463+Effect of the legislation




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