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The International Master Tax Guide is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions. This 9th Edition covers the following 28 countries: Argentina, Australia, Austria, Belgium, Canada, China, Denmark, France, Germany, Hong Kong, India, Indonesia, Ireland (Republic of), Italy, Japan, Luxembourg, Malaysia, Mexico, The Netherlands, New Zealand, Papua New Guinea, Philippines, Portugal, Singapore, Spain, Switzerland, United Kingdom and United States of America.  

Key Inclusions: 

• Outlines the tax regimes of 28 countries

• Covers corporate and individual taxation for residents and non-residents

• Treaty withholding tax rate tables

• “Snapshot” summary of the business tax environment

• “Snapshot” summary of the taxation systems as they affect transferring executives and business migrants

Topics Covered:

Individual tax Corporate tax
  • Residence and source rules
  • Tax year and payment system
  • Deductions, reliefs, family taxation
  • Local taxes
  • Treaty relief
  • Income, estate, gift and wealth taxes
  • Health and social security arrangements
  • Salary packaging
  • Sample tax calculation
  • Residence and source rules
  • Business registration and licensing
  • Direct and indirect taxes and rates
  • Withholding tax
  • Business entities
  • Anti-tax avoidance measures
  • Tax treatment of losses, capital gains, interest, dividends, forex transactions
  • Company group taxation
  • Transfer pricing
  • Tax filing, payment and penalties
  • Sample tax calculation
  • Inbound investment considerations

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