1990 International Tax Handbook

Handbook explaining the general principles of international tax planning, and describes the tax system in each of the 41 countries covered. Special features of the book includes tables of withholding tax rates for interest, dividends and royalties. These are a quick reference guide to the tax treaty withholding taxes imposed on non- resident recipients of these payments. The material is based on the law as at 1 October 1989.

worldwide." --Book Jacket.

This reference guide provides an overview of the tax systems in almost 90 countries. Each chapter covers individual countries and provides: legal forms, corporate tax, personal tax, withholding taxes, indirect taxes. This new edition has been updated to include details of the witholding taxes applied to cross-border transactions under the double taxation treaties.

Reference handbook for international tax planners. Part One deals with general principles of international tax planning, and Part Two with the tax regimes of 41 different countries. Emphasis is placed on foreign business operating in those tax environments. Topics are assigned a numeric indicator for easy cross-referencing between countries. Includes separate indexes for each part.