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The authors of this work are tax specialists representing both high-tax and low-tax jurisdictions. They address tax issues that impact business enterprises as well as individuals, presenting a sampling of issues, each addressed by a commentator whose practice deals directly with such matters on a regular basis.;Countries covered are: Austria, France, Germany, Gibraltar, Italy, Liechtenstein, Spain, Switzerland, the Netherlands and the Netherlands Antilles, and the USA.;The reader will find a range of useful information, not only on the complexity of international taxation, but also its potential for the resolution of conflicts and the mitigation of unfair tax burdens through amortization and international co-operation.