This user-friendly resource is comprised of two complementary parts: first, a practical overview of certain key tax aspects of international transactions that have general application, followed by twenty detailed country profiles, pinpointing each jurisdiction’s handling of such areas of concern as entity classification, taxable transactions, tax-free transactions (both domestically and cross-border), loss planning, IP planning, compensation arrangements, acquisition financing, JV planning, VAT issues, tax treaty usage, and much more. The experts in each country suggest solutions designed to maximize effective tax planning and satisfy compliance obligations.
The work will assist in planning and evaluating strategies for transactions in single and multiple jurisdictions, as well as in implementing them. It further will allow an easy comparison of key tax aspects in major jurisdictions. Addressing an important information gap in an area of widespread commercial concern, this resource will be welcomed by international tax counsel, corporate and financial services attorneys, and corporate planning and compliance professionals.