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Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom
https://kyotogakuen.repo.nii.ac.jp/records/917
https://kyotogakuen.repo.nii.ac.jp/records/917f1202300-a8fd-422d-a354-1acb7f4de4a6
名前 / ファイル | ライセンス | アクション |
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-08-09 | |||||
タイトル | ||||||
タイトル | Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom | |||||
言語 | en | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Tax | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Law | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Finance Act 2008 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | U.K. | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Income | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Domicile | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10373395 | |||||
論文名よみ | ||||||
タイトル | Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom | |||||
著者 |
Bird, Paul
× Bird, Paul |
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著者所属(英) | ||||||
en | ||||||
Department of Economics, Kyoto Gakuen University | ||||||
記事種別(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Article | |||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The purpose of this article is to outline some of the fundamental principles of U.K. taxation concerning individuals who divide their time in between the U.K. and other countries, and specifically, with reference to the changes in the Finance Act 2008. An individual's status of residence within the U.K. will have an impact on their tax burden, which needs to be taken into consideration when tax planning. It is important to note that the legislation found in the Finance Act 2008 can affect individuals irrespective of nationality. This article will focus on three main areas of taxation: firstly; a discussion of some of the nomenclature concerning domicile, secondly, an outline of the recent changes in tax law found in the Finance Act 2008, and thirdly, a critical analysis of the potential impact of these changes on non-domiciled individuals. | |||||
書誌情報 | 巻 20, 号 1, p. 63-75, 発行日 2010-09-01 | |||||
表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 4 | |||||
アクセション番号 | ||||||
内容記述タイプ | Other | |||||
内容記述 | KJ00007986759 |