Double Taxation Relief

This comprehensive work includes detailed explanations of the law and practice of double taxation relief relating to income tax, capital gains and inheritance taxes. Appendices include model agreements, legislation, guidance on claims and useful addresses for further information.

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(PUBLICATION FIRST MARKED AS OUT OF PRINT 02/12/04)This comprehensive and definitive work includes detailed explanations of the law and practice of double taxation relief relating to income tax, capital gains and inheritance taxes. Fully updated to take into account the Finance Act 2003, the appendices include model agreements, legislation, guidance on claims and useful addresses for further information. * Covers dividends and underlying relief * Provides an explanation of articles included in agreements * Provides an up-to-date list of all agreements in force * Illustrates the rules for allowing relief * Includes many worked examples