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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.