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Vol 23 No 6 June/July 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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Desmith out now
Data protection handbook

Tax on the International Transfer of Information

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ISBN13: 9780851218168
ISBN: 0851218164
Published: November 1992
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print

Tax on International Transfer of Information shows how the flow of information can be carried out in a tax effecient manner by complying with, or negotiating with, the tax authorities. It provides the practitioner with examples of the different approaches of jurisdictions, demonstrating the contrasting techniques they employ, assessment of the various reporting requirements such as the aggressive stance adopted by the US compared with the UK's more flexible approach, details on customs duties and how they apply to the inward and outward flows of information.

This book gives the necessary guidance for structing the transfer of information for maximum cashflow and minimum tax liability.

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New developments in transfer pricing rules
treaty aspects and information exchange
selected USA issues
tax aspects
VAT and international transfers of information.