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英国パートナーシップ税制

Ray: Partnership Taxation

Jeff Clarke, Alison Bond, both of Tax Partners at Deloitte

1 vol. Looseleaf. 1997 to date.(追録年1回)

Butterworths. ISBN: 9780406891594

¥97,475

在庫あり

英国におけるパートナーシップ(組合)およびパートナー(組合員)の税務を解説。課税標準となる利益、税引後利益、損失、会計期日の変更、資本控除、パートナー間での利潤分配、国民保険料、税務申告、キャピタルゲイン課税、組合の合併と分割、国際課税、など。

【Table of Contents】

*Partnerships and partners

*Limited Liability Partnerships (LLPs)

*The bases of assessment of partnership profits: a brief history

*The calculation of tax-adjusted profit or loss

*The basis of assessment of partnership profits

*Changes of accounting date and the choice of accounting date

*Capital allowances

*The division of profits between partners

*Other partnership income, partnership charges and national insurance contributions

*Losses

*The partnership return, partners・self-assessment and tax administration

*Reserving for tax liabilities

*The basis of accounting within partnerships, the valuation of work-in-progress and the right to consideration, and post-cessation receipts

*The taxation of capital gains

*Partnership mergers and demergers

*Partnerships trading overseas and overseas earnings

*Relief for overseas taxes

*Companies in partnership

*Other special types of partner

*Venture capital or private equity partnerships

*Capital provision and interest payments

*Provision for retirement

*Service and other companies and service partnerships

*Incorporation of partnership business

*Inheritance tax

*Value added tax and stamp duty

*The partnership agreement

Appendices;

Index.