1997 International Tax Summaries: A Guide for Planning and Decisions
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- Wiley
More About This Title 1997 International Tax Summaries: A Guide for Planning and Decisions
English
This book contains vital information on the tax systems of 114 countries. Organized to make it easy to assess each system's impact on investment and planning decisions, it covers income taxes on corporations, individuals, and nonresidents, as well as other taxes. The book offers sample computations that simplify complex issues and reflects the latest tax changes for all the countries discussed.
English
Partial table of contents:
INCOME TAXES ON CORPORATIONS.
Rates.
Local Income Taxes.
Branch Profits Taxes.
Classification of Corporations.
Payment of Taxes.
INCOME TAXES ON INDIVIDUALS.
Rates.
Capital Gains Taxes.
Foreign Tax Reliefs.
Tax Period.
INCOME TAXES ON NONRESIDENTS.
Liability to Tax.
Withholding Tax Rates.
Special Withholding Provisions.
Tax Treaties.
OTHER SIGNIFICANT TAXES.
Sales (Value-Added) Taxes.
Taxes on Payrolls (Social Security).
Taxes on Natural Resources.
COMPUTATION OF TAXABLE INCOME.
Depreciation and Depletion.
Treatment of Dividends.
Consolidation of Income.
RELATED CONSIDERATIONS.
Incentives and Grants.
Exchange Controls.
Investment Restrictions on Nonresidents.
SELECTION OF BUSINESS ENTITY BY NONRESIDENTS.
SPECIMEN TAX COMPUTATION.
