Publisher's Synopsis
A detailed guide in three volumes for tax practitioners. The book begins with the basic materials and analyses them for application to any particular case. It features:
- Key points boxes
- Full contents for each chapter
- Tables, checklists and examples.
There is more detailed analysis of:
- Article 17 OECD Model Treaty
- HMRC's published views on "Image Rights"
- The 1987 Regulations
- DTR
- Tax Avoidance
Relevant statutory and related material are included in the text. A case study at the end brings matters together.
