التفاصيل البيبلوغرافية
| العنوان: |
Avoidance of CGT liability. |
| المصدر: |
Accountancy. Nov76, Vol. 87 Issue 999, p13-13. 1/3p. |
| مصطلحات موضوعية: |
*TAX havens, *TAX shelters, *TAX planning, *CAPITAL gains tax |
| مصطلحات جغرافية: |
UNITED Kingdom, CAYMAN Islands |
| الشركة/الكيان: |
IDM Electronics Ltd. |
| People: |
FLOOR, Ides Maria |
| مستخلص: |
The article reports on a legal case in Great Britain regarding a scheme used by Ides Maria Floor, a shareholder in IDM Electronics Ltd., to avoid paying capital gains tax (CGT) for the sale of his stocks to a U.S. company. The scheme utilized a Cayman Islands-registered company called Donmarco. While the special commissioners argued that the scheme was not acceptable, Justice J. Goulding declared that it was. |
| قاعدة البيانات: |
Business Source Index |
