Buch, Englisch, 1290 Seiten
Buch, Englisch, 1290 Seiten
ISBN: 978-0-414-02268-3
Verlag: Sweet & Maxwell
The new edition:
Provides detailed coverage of the legislation and planning techniques for investments and business opportunities in over 32 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
Dedicated chapter explaining the overall impact of the European Union on direct and indirect tax systems in Member States
Updated to include the latest legislation, case law, tax treaties, information exchange agreements and new principles
Autoren/Hrsg.
Fachgebiete
Weitere Infos & Material
Case Study – Polycon Lens Story. Europe: EU Law; Austria; Belgium; Cyprus; France; Germany; Ireland; Italy; Luxembourg; Malta; Netherlands; Spain; Switzerland; United Kingdom. North & South America: Brazil; Canada; United States. Asia: Australia; China; Hong Kong; India; Singapore. Eastern Europe, Middle East: Israel; Russia; Ukraine. Low Tax Countries: Gibraltar; Guernsey; Isle of Man;Jersey; Mauritius; Monaco.