International Tax Summaries

International Tax Summaries

Coopers & Lybrand

John Wiley and Sons Ltd

04/1991

1194

Dura

Inglês

9780471530268

0471530263

1588

This annual reference work examines the current tax systems of 100 countries with respect to corporations, individuals and non-residents. It serves as a planning aid for tax research and allows for country-by-country comparisons of investment opportunities and investment.
CORPORATE INCOME TAXES: Rates; Local Income Taxes; Capital Gains Taxes; Branch Profits Taxes; Foreign Relief Taxes; Classification of Corporations; Payment of Taxes; INDIVIDUAL INCOME TAXES: Local Income Taxes; Capital Income Taxes; Foreign Tax Reliefs; Tax Period; NON-RESIDENT INCOME TAXES: Liability to Tax; Withholding Tax Rates and Provisions; OTHER SIGNIFICANT TAXES: Sales (Value Added); Inheritance and Gift Taxes; Taxes on Payrolls (Social Security); Taxes on Natural Resources; COMPUTATION OF TAXABLE INCOME: Capital Gains; Depreciation; Treatment of Dividends; Loss Carryovers; Transactions Between Related Parties; Consolidation of Income; Tax Periods; RELATED CONSIDERATIONS: Incentives and Grants; Exchange Controls; Investment Restrictions on Non-Residents.
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