International Tax Systems and Planning Techniques is an annual publication providing expert analysis of the law relating to international tax systems, and how each operates in cross-border transactions.
Presents a clear and precise treatment from each jurisdiction of international tax law, how they function and the differences between them.
Offers a complete study of relevant tax and changes in offshore investment patterns so you can optimise the tax benefits of specific jurisdictions as an aid to international tax planning.
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.
Fully updated to incorporate all the latest developments from the European Union.
Covers the essential principles of international tax planning, including personal and corporate residence issues, sources of income and gains, and the lawful reduction of taxable profits.
Discusses the legal implications involved in considering attractive jurisdictions.
Offers insidght into six low tax jurisdictions: Gibraltar, Guernsey, Isle of Man, Jersey, Mauritius and Monaco.
Provides expert commentary on the relevant statutory and judicial anti-avoidance rules and principles.
Offers insight into the extent of Double Tax Treaties between the state in question and other countries.
Updated to include recent changes to legislation, tax treaties and information exchange agreements.