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Large international corporations and accountants representing international interests require up-to-date information regarding tax issues in countries around the world. This took aims to provide vital information on the tax systems of over 100 countries. Organized to make it easy to assess each system's impact on investment and planning decisions, these titles cover income taxes on individuals, nonresidents, as well as other taxes. The sample computations simplify complex issues.

Large international corporations and accountants representing international interests require up-to-date information regarding tax issues in countries around the world. This took aims to provide vital information on the tax systems of over 100 countries. Organized to make it easy to assess each system's impact on investment and planning decisions, these titles cover income taxes on individuals, nonresidents, as well as other taxes. The sample computations simplify complex issues.

This volume is the only book to provide a comparative and systematic analysis of the tax systems of the major industrialized nations (the G7 plus Netherlands, Spain, and Sweden) over the last decade. An introductory chapter compares the tax levels, structures, and systems of the ten, notes differences between government preoccupations in mid-1980s and mid-1990s, and unusual tax features of particular countries, before speculating on likely changes in the remaining years of the century. In the te...

Taxation is increasingly in the limelight as a development agenda item, particularly with the emergence of the G20 as the premier international forum. This volume highlights the challenges faced by the Asia and Pacific region regarding tax policy and administration. Partly reflecting the diversity of the region, the region's voice still appears to be low in comparison with that of other regions such as Europe and Latin America. This book introduces ADB's and ADBI's active roles in assisting deve...

From the Cayman Islands and the Isle of Man to the Principality of Liechtenstein and the state of Delaware, tax havens offer lower tax rates, less stringent regulations and enforcement, and promises of strict secrecy to individuals and corporations alike. In recent years government regulators, hoping to remedy economic crisis by diverting capital from hidden channels back into taxable view, have undertaken sustained and serious efforts to force tax havens into compliance. In Tax Havens, Ronen Pa...

Free Trade provides a historical framework for ongoing discussion of economic and environmental issues. While there is empirical evidence on trade flows - they increased dramatically in both directions - the debate on related issues continues. The impact of free trade on jobs and manufacturing productivity, the effectiveness of dispute settlement, the growth of foreign direct investment, the absence of adjustment programs, and the consequences for social programs are all issues for spirited disc...

Rich people stash away trillions of dollars in tax havens like Switzerland, the Cayman Islands, or Singapore. Multinational corporations shift their profits to low-tax jurisdictions like Ireland or Panama to avoid paying tax. Recent stories in the media about Apple, Google, Starbucks, and Fiat are just the tip of the iceberg. There is hardly any multinational today that respects not just the letter but also the spirit of tax laws. All this becomes possible due to tax competition, with countries...

The tax system of Pakistan continues to under-perform, in particular, in its ability to raise adequate revenues. The bases of the most important taxes, such as Personal and Corporate Income Tax and the General Sales Tax (GST), continue to be narrow and the level of tax evasion remains high. Moreover, in recent years, the Tax-to-GDP (Gross Domestic Product) ratio has seen a substantial decline. On the other hand, most of the macroeconomic fiscal adjustment in recent years has been on the expendit...

The explosive events in Eastern Europe and the dissolution of the Soviet Union have dramatically changed the political landscape that had existed for decades. The West must now develop new policies that are suitable for addressing the opportunities and challenges of the post-cold war world. Globalizing the GATT describes the task of integrating the Soviet Union's successor states and Eastern European counties into the global economy and focuses on their participation in the international trade...