This book describes how UK companies and partnerships can be used to receive various kinds of investment and trading income from outside the UK at acceptable or even zero levels of UK taxation. In describing these possibilities, the authors consider current law and regulation in the UK as well as international law. This book will be particularly relevant to lawyers, accountants, trust companies and their business clients in many countries including the UK and Europe, Russia, South America, as well as the UK's overseas territories.
This book includes topics that will help them to make informed decisions.
Originally presented as the author's thesis (doctoral--Technische Hochschule Darmstadt, 1991) under the title: Der Einfluss des Steuerrechts auf konzerninterne Darlehen und Rèucklagenmodifikationen im Konzern.