BKM504000 | The Code commitments – tax planning: contents

Contents17 entries

1. BKM504050The Code commitments – tax planning: introduction
2. BKM504100The Code commitments – tax planning: the “intentions of Parliament”
3. BKM504150The Code commitments – tax planning: background
4. BKM504200The Code commitments – tax planning: methodology
5. BKM504250The Code commitments – tax planning: supporting genuine commercial activity
6. BKM504300The Code commitments – tax planning: tax results for the bank
7. BKM504350The Code commitments – tax planning: are the tax consequences of the proposed transaction inconsistent with the underlying economic consequences?
8. BKM504400The Code commitments – tax planning: the Legislation
9. BKM504450The Code commitments – tax planning: established practice
10. BKM504500The Code commitments – tax planning: reasonable belief test
11. BKM504550The Code commitments – tax planning: Code approaches
12. BKM504600The Code commitments – tax planning: is the transaction within the GAAR?
13. BKM504650The Code commitments – tax planning: technical challenge and legislative change
14. BKM504700The Code commitments – tax planning: purpose tests
15. BKM504750The Code commitments – tax planning: examples
16. BKM504800The Code commitments – tax planning: promotion
17. BKM504850The Code commitments – tax planning: remuneration packages and the meaning of “proper amounts of tax”