학술논문

The transfer of assets abroad
Document Type
Journal Article
Source
T. & E.T.J. 2000, 5(Apr), 20-24
Subject
Income tax
Offshore trusts
Residence
Tax planning
Transfer of assets
Trustees' powers and duties
Tax
Trusts
Language
English
ISSN
1468-9308
Abstract
Scope and recent Revenue interpretations of anti avoidance measures in s.739-s.741 ICTA, and relevance to taxation of offshore trusts.

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