Publisher's Synopsis
This is the second edition of a guide for UK companies and their advisers on the most tax efficient way of structuring their approach to acquisitions, disposals, leasing, joint ventures and reorganizations in the United States.;Corporate investment by UK companies in the US is still on the increase and many practitioners will have to grapple with the complexities of the US and UK tax systems as applied to overseas investment. The book is detailed and fully referenced to UK and US law, with worked examples and flow diagrams used alongside analysis of different types of transaction.;The new edition includes coverage of the complex rules regarding group financing and the introduction of earning stripping rules in the US . It also discusses the practical implications of the US's recent tougher stance on transfer pricing as well as currency exposure.
