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C/E/313. Master's Dissertation. Critical examination of the issues raised by the current consultation, by H.M. Treasury and H.M. Revenue and Customs, on the taxation treatment of companies' foreign profits
- WORDS:
- 20500
- DATE:
- 2008
- PRICE:
- 209.99 GBP
The dissertation addresses the issues of taxation under UK law analysing the effects of taxing foreign companies. The literature review touches on the features of international taxation, the credit and tax system of the UK, the principles of foreign profits taxation, the proposals of the government about foreign dividend exemption, the regime of controlled companies and interest relief, the EU perspective on taxation, etc. Governmental tax related proposals are critically evaluated. Conclusions are made about the relation between UK tax law and the country's competitiveness in the international tax market.
KEYWORDS: master, dissertation, critical, examination, issues, raised, current, consultation, h, treasury, h, revenue, customs, taxation, treatment, companies, foreign, profits,
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