International Tax Systems and Planning Techniques 2011/2012, 2nd Edition


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International Tax Systems and Planning Techniques 2011/2012

Oct 2011

International Tax Systems and Planning Techniques provides detailed coverage of the legislation and planning techniques for investments and business opportunities in 32 key jurisdictions worldwide.

Offers accessible information on cross-border transactional issues and relevant anti-avoidance legislation affecting their tax efficiency

Covers the BRIC (Brazil, Russia, India and China) jurisdictions discussing how tax issues are dealt with, the legislation against offshore tax planning and the taxation of non residents

  • Includes a case study offering expert commentary on the issues you need to be aware of when examining individual jurisdictions
  • Considers the taxation of foreign source profits or income, the taxation of partnership or companies, and taxation of domestic profits for individuals
  • Offers expert commentary on many new double tax treaties and multilateral agreements that impact this area, along with amendments to enactments relating to form of enterprise, companies, electronic transactions, insurance, trusts, etc
  • Covers six low tax jurisdictions: Gibraltar, Guernsey, Isle of Man, Jersey, Mauritius and Monaco Updated to include the latest legislation, case law, tax treaties, information exchange agreements and new principles
  • Dedicated chapter explaining the overall impact of the European Union on direct and indirect tax systems in Member States

Jurisdiction: Commercial Law