Amazon.com description: Product Description: This book systematically unravels the tax residence of UK companies and the resolutions of dual residence, including specialized residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies, and transfer pricing. The fifteenth edition accurately determines how much UK taxation clients need to pay. It navigates the reader accurately and confidently through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. As a popular reference guide, the book covers the key cases of the European Court of Justice; tackles the problem of compliance and enforcement if a client is based outside the UK; and deals with individuals, partnerships, trusts, and limited companies.