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The authors of International Tax Planning are tax specialists representing both high-tax and low-tax jurisdictions. They address tax issues that impact business enterprises as well as individuals, presenting a sampling of issues, each addressed by a commentator whose practice deals directly with such matters on a regular basis.
Countries covered are: Austria
The reader will find a wealth of useful information, not only on the complexity of international taxation, but also its potential for the resolution of conflicts and the mitigation of unfair tax burdens through amortization and international cooperation.
| The Authors | |
| Table of Contents | |
| Preface | |
| Taxation of Non-Profit Associations, Charitable Trusts, and Donors in Austria | |
| French Tax and Domestic and Offshore Investment Funds | |
| Anti-Avoidance Measures in France and the European Union | |
| Tax Treatment of Investment Funds in Germany | |
| Gibraltar and High Net Worth Individuals | |
| Italy - Death in a Rigid Regime | |
| Taxation in Liechtenstein | |
| Spanish Regulation of Offshore Tax Jurisdictions | |
| Banking Secrecy and Tax Law in Switzerland | |
| Legal Aspects of Tax Rulings in The Netherlands | |
| Tax Rulings in The Netherlands and The Netherlands Antilles | |
| Fiscal Harmonization in the European Union | |
| European Tax Policy: Mergers, Parent-Subsidiaries and Value-Added Tax | |
| Asset-Backed Securitization and Taxation in the European Union | |
| Harmonization and Treaty Shopping in the Organization for Economic Cooperation and Development | |
| Use of Trusts in International Tax Strategies | |
| United States Anti-Avoidance Measures Affecting Multinational Corporations | |
| United States Penalties in International Tax Planning | |
| Conclusion | |
| Index | |
| Table of Contents provided by Blackwell. All Rights Reserved. |
ISBN: 9789041108531
ISBN-10: 904110853X
Audience:
Professional
Format:
Hardcover
Language:
English
Number Of Pages: 372
Published: 1st July 1990
Publisher: Kluwer Law International
Country of Publication: NL
Dimensions (cm): 23.4 x 15.6
x 2.3
Weight (kg): 0.7
