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The downturn in economic activity has led to increased competition in the global market as jurisdictions compete to encourage inward investment. Businesses are increasingly receptive to moving to more business-friendly jurisdictions, and are more mobile than ever. One significant factor for any business considering where to locate its headquarters, offices and production facilities is the impact that choosing a particular location has on its effective tax rate. This requires not only a detailed evaluation and comparison of the tax benefits and incentives available in competing jurisdictions, but also consideration of the tax consequences of moving capital and income flows across international borders, and increasingly widespread and complex rules intended to penalise domestic businesses for moving jobs and economic activity elsewhere. Consideration of such cross-border tax opportunities, issues and conflicts between tax systems requires business tax advisers to be more aware than ever before of tax laws beyond the geographical boundaries of the country where they practice.
The aim of this book is to provide a starting point for readers, and to assist businesses and advisers by providing topical and current insights from leading experts on the tax issues and opportunities in their respective jurisdictions (or, in one case, in the European Union). While specific tax advice is always essential, it is also necessary to have a broad understanding of the nature of the potential issues and advantages that lie ahead; this book provides a guide to these.