Full Description
A detailed guide in three volumes for tax practitioners. The book begins with the basic materials and analyses them for application to any particular case. It features:
Key points boxes
Full contents for each chapter
Tables, checklists and examples.
There is more detailed analysis of:
Article 17 OECD Model Treaty
HMRC's published views on "Image Rights"
The 1987 Regulations
DTR
Tax Avoidance
Relevant statutory and related material are included in the text. A case study at the end brings matters together.
