International Tax Systems and Planning Techniques 2011/2012

International Tax Systems and Planning Techniques is an annual publication providing expert analysis of the law relating to international tax systems, and how each operates in cross-border transactions.

• Presents a clear and precise treatment from each jurisdiction of international tax law, how they function and the differences between them.
• Offers a complete study of relevant tax and changes in offshore investment patterns so you can optimise the tax benefits of specific jurisdictions as an aid to international tax planning.
• Covers the BRIC (Brazil, Russia, India and China) jurisdictions discussing how tax issues are dealt with, the legislation against offshore tax planning and the taxation of non-residents.
• Fully updated to incorporate all the latest developments from the European Union.
• Covers the essential principles of international tax planning, including personal and corporate residence issues, sources of income and gains, and the lawful reduction of taxable profits.
• Discusses the legal implications involved in considering attractive jurisdictions.
• Offers insidght into six low tax jurisdictions: Gibraltar, Guernsey, Isle of Man, Jersey, Mauritius and Monaco.
• Provides expert commentary on the relevant statutory and judicial anti-avoidance rules and principles.
• Offers insight into the extent of Double Tax Treaties between the state in question and other countries.
• Updated to include recent changes to legislation, tax treaties and information exchange agreements.