The International Handbook Of Corporate And Personal Taxes

Concise guide to the rules governing the taxation of companies and individuals in 65 countries. Country chapters include information on: corporate tax; personal tax; other taxes; withholding tax rates; dividends, interest and royalties.

This handy reference book provides a concise guide to the rules governing the taxation of companies and individuals in each of the world s major trading nations. Each of the 65 chapters covers a single country and includes information on: corporate tax; personal tax; other taxes; withholding tax rates; dividends, interest and royalties. Accountants, lawyers and tax advisers will find this an invaluable aid for discussing their clients overseas tax requirements.

In a country-by-country format, this text provides facts and information on the rules governing the taxation of individuals in nearly 50 trading nations around the world.

This is a precise guide to the rule governing the taxation of companies and individuals in over 50 countries of the world's trading nations. Written in straightforward language, it follows a country by country format for ease of reference.

This is a concise guide to the rules governing the taxation of companies and individuals in over fifty countries of the world's trading nations. It follows a country-by-country format for ease of reference.

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.