Christlicher Dogmatik droht umso mehr ein Bedeutungsverlust, je mehr sie selbstreferentiell um eine quasi ontologische Konstruktion eines "christlichen Wirklichkeitsverstandnisses" bemuht ist, das sprachlich und inhaltlich mit gegenwartigen Lebenserfahrungen nicht mehr zu vermitteln ist. In der Folge gerat der christliche Glaube selbst in eine Krise. Vielversprechender scheint es, christliche Dogmatik mit Strukturelementen gegenwartiger Lebensdeutung zu konfrontieren und sie als hermeneutische Anleitung zum Verstehen dieser gegenwartigen Lebensdeutungen zu entwerfen. Zu diesem Zweck...
Christlicher Dogmatik droht umso mehr ein Bedeutungsverlust, je mehr sie selbstreferentiell um eine quasi ontologische Konstruktion eines "christliche...
This text explores the meaning of residence, ordinary residence and domicile as they relate to taxation. It discusses the tests which establish whether or not, for tax purposes, an individual, partnership, or trust is resident, ordinarily resident and/or domiciled in the UK.
This text explores the meaning of residence, ordinary residence and domicile as they relate to taxation. It discusses the tests which establish whethe...
The 19th edition of this established and unrivalled guide provides a crisp analysis of this rapidly developing subject and expertly examines residence and other fiscal connections for individuals, companies, and trusts. For nearly 30 years, this work has provided authoritative, in-depth guidance on the UK law of residence. This fully revised edition critically analyzes the Statutory Residence Test (SRT) for individuals, split year treatment, and temporary non-residence including the current HMRC guidance in RDR3. It also provides up-to-date commentary on common law residence and HMRC...
The 19th edition of this established and unrivalled guide provides a crisp analysis of this rapidly developing subject and expertly examines residence...
This 18th edition systematically unravels the tax residence of companies and the resolutions of dual residence in the UK, including specialized residence rules applied to Controlled Foreign Companies, Dual Resident Investing Companies, and transfer pricing. The book accurately determines how much UK taxation clients need to pay and how much they don't. It navigates the reader accurately and confidently through the complex issues surrounding the status of residence, non-residence, and the appropriate tax liability. The book also deals with with individuals, partnerships, trusts, and limited...
This 18th edition systematically unravels the tax residence of companies and the resolutions of dual residence in the UK, including specialized reside...