Part 1 - AL-Tax

CIMA Publishing is an imprint of ElsevierLinacre House, Jordan Hill, Oxford OX2 8DP30 Corporate Drive, Suite 400, Burlington, MA 01803, USAFirst edition 2007Copyright © 2007, Elsevier Ltd, except Chapter 8 Copyright © European Communities2006. All rights reserved.No part of this publication may be reproduced, stored in a retrieval system ortransmitted in any form or by any means electronic, mechanical, photocopying,recording or otherwise without the prior written permission of the publisherPermissions may be sought directly from Elsevier’s Science & Technology RightsDepartment in Oxford, UK: phone (+44) (0) 1865 843830; fax (+44) (0) 1865 853333;email: permissions@elsevier.com. Alternatively you can submit your request online byvisiting the Elsevier web site at http://elsevier.com/locate/permissions, and selectingObtaining permission to use Elsevier materialNoticeNo responsibility is assumed by the publisher for any injury and/or damage to persons orproperty as a matter of products’ liability, negligence or otherwise, or from any use oroperation of any methods, products, instructions or ideas contained in the materialherein.British Library Cataloguing in Publication DataA catalogue record for this book is available from the British LibraryLibrary of Congress Cataloguing in Publication DataA catalogue record for this book is available from the Library of CongressISBN–13: 978-0-7506-8371-5ISBN–10: 0-7506-8371-6For information on all CIMA Publishing publicationsvisit our web site at http://books.elsevier.comTypeset in 10/14 pts Melior by Charon Tec Ltd (A Macmillan Company), Chennai, Indiawww.charontec.comPrinted and bound in The Netherlands0708091011 10987654321