This book describes how UK companies and partnerships can be used to receive various kinds of investment and trading income from outside the UK at acceptable or even zero levels of UK taxation. In describing these possibilities, the book considers current law and regulation in the UK, as well as international law. It will be particularly relevant to lawyers, accountants, trust companies, and their business clients in many countries, including the UK and Europe, Russia, South America, as well as the UK's overseas territories. [Subject: Tax Law].