Double Taxation Relief

Introduction to double taxation relief; income tax; corporation tax and capital gains tax; historical background; manner of granting relief and administrative matters; double taxation relief on income and chargeable gains; dividends and relief for underlying tax; banks, financial traders and insurance companies; articles in agreements - scope and definitions; articles in agreements - taxation of income and capital; articles in agreements - relieving special and other provisions; inheritance tax; relief against inheritance tax; articles in agreements - scope, taxation and relieving provisions; appendices.