{"created":"2023-06-20T15:23:14.837370+00:00","id":917,"links":{},"metadata":{"_buckets":{"deposit":"ca1613db-a046-46ad-a83c-29dc8d43069e"},"_deposit":{"created_by":3,"id":"917","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"917"},"status":"published"},"_oai":{"id":"oai:kyotogakuen.repo.nii.ac.jp:00000917","sets":["96:118"]},"author_link":["1039"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-09-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"75","bibliographicPageStart":"63","bibliographicVolumeNumber":"20","bibliographic_titles":[{}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Other"}]},"item_2_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"4","subitem_description_type":"Other"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00007986759","subitem_description_type":"Other"}]},"item_2_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10373395","subitem_source_identifier_type":"NCID"}]},"item_2_text_7":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Department of Economics, Kyoto Gakuen University"}]},"item_2_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Bird, Paul","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1039","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-06-07"}],"displaytype":"detail","filename":"20-1-bird.pdf","filesize":[{"value":"284.2 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"20-1-bird","url":"https://kyotogakuen.repo.nii.ac.jp/record/917/files/20-1-bird.pdf"},"version_id":"7eddf023-1a6e-4b9c-a032-5dc6018788c7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Tax","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Law","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Finance Act 2008","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"U.K.","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Income","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Domicile","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["118"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-08-09"},"publish_date":"2016-08-09","publish_status":"0","recid":"917","relation_version_is_last":true,"title":["Working Abroad: An Analysis of the Impact of the Finance Act 2008 on Non-Domiciled Workers in the United Kingdom"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T15:37:54.199505+00:00"}