United States
Document Type
Book Section
Publication Date
10-2011
ISBN
978-0-414-02268-3
Abstract
Book Abstract:
International Tax Systems and Planning Techniques provides detailed coverage of the legislation and planning techniques for investments and business opportunities in 32 key jurisdictions worldwide. Offers accessible information on cross-border transactional issues and relevant anti-avoidance legislation affecting their tax efficiency. Considers the taxation of foreign source profits or income, the taxation of partnership or companies, and taxation of domestic profits for individuals. Covers six low tax jurisdictions: Gibraltar, Guernsey, Isle of Man, Jersey, Mauritius and Monaco. Dedicated chapter explaining the overall impact of the European Union on direct and indirect tax systems in Member States.
First Page
823
Last Page
900
Num Pages
78
Publisher
Sweet & Maxwell
Book Title
International Tax Systems and Planning Techniques
Recommended Citation
William Byrnes & Robert Kiggins,
United States,
in
International Tax Systems and Planning Techniques
823
(2011).
Available at:
https://scholarship.law.tamu.edu/facscholar/1105