Shelter in a tax haven
Article Abstract:
There are two types of off-shore financial havens or tax shelters: those with little or no taxes and those with normal taxes that offer unique tax planning opportunities, including the UK Channel Islands of Guernsey and Jersey, Cyprus, and Hong Kong. The Channel Islands offer tax advantages in the areas of income, capital gains, and inheritance taxes, but suffer from a lack of tax treaties with countries other than the UK. Cyprus offers a 4.25% tax on profits from off-shore sources, no capital gains tax, and no withholding of dividends paid to nonresidents, but is politically unstable. Hong Kong has a low 16.5% tax on company profits but profits from non-Hong Kong sources are not taxed. However, the colony reverts to China in 1997. Tax planning opportunities offered by the Netherlands, Switzerland and Liechtenstein are also covered.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1990
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36 money saving tips for Lexis and Westlaw
Article Abstract:
Thirty six tips on how to cut online searching costs is presented. The most obvious suggestion is to get a faster modem. Online users can also look into the Internet to satisfy some of their researching needs. A plan should be established before going online and once online, users should sign off when they need help. Records of searches should be kept and bills should be studied. Reading online is wasteful and users should download items selectively. Some tips for Westlaw include getting offline as soon as possible and using field restrictions to limit a search. Lexis tips include combining searches, taking advantage of free searches, choosing the right subscription and using online tutorials.
Publication Name: Law Office Computing
Subject: Law
ISSN: 1055-128X
Year: 1996
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Homeopathy
Article Abstract:
Homeopathy, which is a holistic medicine using very small quantities of extracts from plant, animal or mineral origin, is now one of the most popular types of complementary therapy in the UK. Consumers spent almost 19 million pounds sterling on homeopathic remedies in 1995, and they are now widely available through many different types of outlet. However, in many cases people are not properly advised when purchasing off-the-shelf homeopathic remedies.
Publication Name: Which?
Subject: Consumer news and advice
ISSN: 0043-4841
Year: 1996
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