Taxing offshore investment income prebble john isbn 9780954504854 kostenloser versand fur alle bucher mit versand und verkauf duch amazon. Increasing numbers of taxpayers who invest abroad are able to reduce the tax they pay to defer when they pay it and to decide to whom they pay it in response several countries have enacted what have become known as offshore or foreign investment fund regimes in order to tax the income as it is earned several of these countries are currently reviewing their regimes other jurisdictions are actively considering the need for similar rules. The taxation of offshore investment income is the subject of an increasing focus of legislative activity throughout the world the reason is that offshore investment gives rise to problems of residence and of source caused in particular by the interposition of non natural persons between income and the natural person who enjoys the economic benefit of that income for similar reasons there are issues of deferral and of coverting income into capital in short there is a large gap . Broadly the tax treatment of income and gains from offshore funds is dependent on where the fund is domiciled and whether it is a regulated fund generally an investor has a material interest in an offshore fund if at the time the investor acquired the interest it could be reasonably expected that at some time during the period of 7 years beginning at the time of acquisition the person
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