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International Tax Competitiveness Index 2016

that exempts capital gains from taxation. Sweden has a lower than average corporate income tax rate of 22 percent, no estate or wealth taxes, and a well- structured value-added tax and individual income tax. Table 1. 2017 International Tax Competitiveness Index Rankings. Country. Overall. Score. Overall. Rank. Corporate.


International Tax Law Suite

Our International Tax Law Suite on Cheetah™ includes: • Expert Analysis — Our editors and leading practitioners provide practical guidance on the impact of the law. Major works include: Double Taxation Conventions by Vogel, Schwarz on Tax Treaties by Schwarz, International Taxation: Corporate and. Individual by ...


Taxation and Investment in Netherlands 2015

5.8 Other taxes. 6.0 Taxes on individuals. 6.1 Residence. 6.2 Taxable income and rates. 6.3 Inheritance and gift tax. 6.4 Net wealth tax. 6.5 Real property tax ... Foreign companies may hold 100% of most Dutch enterprises; freely repatriate capital, profits, royalties and fees; borrow locally and on international markets; and ...


Issues in International Taxation and the Role of the IMF; IMF Policy

Jun 28, 2013 ... figure being about one-quarter of all receipts from the federal corporate income tax in 2012); and, a further indication of orders of magnitude, President Obama's international tax proposals,6 relatively technical in nature, are projected to raise around $15 billion per annum. B. Tax Evasion by Individuals. 9.


Taxation and Investment in Hong Kong 2016

5.8 Other taxes. 6.0 Taxes on individuals. 6.1 Residence. 6.2 Taxable income and rates. 6.3 Inheritance and gift tax. 6.4 Net wealth tax. 6.5 Real property tax. 6.6 Social security contributions ... foreign entities; a foreign corporation may arrange for coverage in Hong Kong and seek enforcement of its rights in the local courts.


Corporate Income Tax Reform in the United States: Proposals for

Jan 6, 1992 ... Corporate Income Tax Reform in the. United States: Proposals for. Integration of the Corporate and Individual Income Taxes, and International Aspects. John K. McNultyt. Recent tax reform proposals by the American Law Institute and the United. States Treasury Department have revived the debate over ...


Global Transactions Library

800-CCH-REPS (888-224-7377). 4/13 2013-0122-6. Obtain international tax guidance and advice from the most trusted experts in the industry. ▫ International Taxation: Corporate and Individual, by Philip. Postlewaite — This comprehensive treatise covers material relating to outbound investments, inbound investments and.


1 February 1, 2017 Curriculum Vitae Philip F. Postlewaite Personal

Feb 1, 2017 ... International Taxation: Corporate and Individual, 10th ed. Vols 1-2, pp.2137. ( 2016) Carolina Academic Press. Co-authored with Mitch Weiss. United States International Taxation: Materials and Problems, 3rd ed., pp. 620. (2015). United States International Taxation: Problems and Answers,. 3rd ed., pp.


CCH Expert Treatise Library

tax plans. ▫ David Cartano, JD, a partner in the law firm of Barton, Klugman &. Oetting, works in all areas of domestic and international taxation. He is the author of Federal and State Taxation of Limited Liability. Companies and Taxation of Individual Retirement Accounts, ... Personal Service and Loan-Out Corporations.


Tax Havens: International Tax Avoidance and Evasion

Jan 15, 2015 ... individual tax evasion and corporate tax avoidance have been advanced. Multinational firms can artificially shift profits from high-tax to low-tax jurisdictions using a variety of techniques, such as shifting debt to high-tax jurisdictions. Because tax on the income of foreign subsidiaries. (except for certain ...


FTC General Principles

Feb 28, 2017 ... States and the foreign country. Since the United States taxes its citizens, residents, and domestic corporations on their worldwide income, double taxation typically occurs whenever a. U.S. person is taxed by a foreign country. Consider the following example: A U.S. individual taxpayer goes to Italy for a ...


Session 14 - International Taxation

In addition to taxes imposed on earnings, transfers (interest payments, dividends, royalties, etc.) between a corporation and its foreign shareholders (individuals or corporations) are generally subject to withholding taxes. The general withholding rate imposed by the U.S. is 30% of the payment amount. This rate can be ...


Tax Havens: International Tax Avoidance and Evasion

Jan 15, 2015 ... provisions, and P.L. 111-226 included foreign tax credit provisions directed at perceived abuses by U.S. multinationals. Numerous legislative proposals to address both individual tax evasion and corporate tax avoidance have been advanced. Multinational firms can artificially shift profits from high-tax to ...


International Taxation: A Guide for U.S. Corporations

These rules provide a significant opportunity for U.S. inves- tors, both individuals and corporations, to defer U.S. taxation of foreign source income simply by conducting foreign opera- tions in subsidiary, rather than branch, form. Such deferral generally is beneficial when operating profitably in a foreign country with a tax rate ...


Fairness in International Taxation: The Ability-to-Pay Case for

individuals,' many in the U.S. multinational business community, and some academic commentators, argue that considerations of fairness, simplification, competitiveness and/or efficiency support abandonment of the residual U.S. tax on the foreign-source active business income of U.S. resident corporations. They would ...



throughout this article. Accidental. Inversion. The transfer of shares by non-U.S. individuals of an existing U.S. corporation owning U.S. real estate to a newly formed foreign corporation in exchange for shares of the foreign corporation can have disastrous U.S. estate tax consequences for the non-U.S. domiciliary on death.


International Aspects of Corporate-Shareholder Tax Integration

$75,000 up to $100,000 and forty-six percent on all income in excess of. $100,000.1 Resident individuals are subject to tax on dividends at rates ranging from fourteen to seventy percent.' 0 Nonresident alien in- dividuals and foreign corporations are subject to a statutory withholding tax of thirty percent on dividend income ...


Clarity on Swiss Taxes

Head of tax, KPMG Switzerland. Switzerland remains a strong competitor on the global tax stage, according to data analyzed in KPMG's “Swiss tax report 2017” . the study compares the corporate and individual income tax rates of 130 countries and all 26. Swiss cantons. this year's findings cannot yet reflect the impact of ...


International Tax Law: Benefits for American Investors and

International Tax Law. Benefits for American Investors and Enterprises Abroad. Part I f. Development of International Tax Law Through Model Conventions. The United States corporate and individual taxpayers who invest or trade abroad have been the beneficiaries of measures to obviate having to pay more than one  ...


Worldwide Tax Summaries

May 10, 2015 ... www.pwc.com/taxsummaries. Worldwide. Tax Summaries. Corporate Taxes. 2014/15. Quick access to information about corporate tax systems in ... Vice Chairman, Global Tax Leader. PwC US. +1 646 ...... Any individual or legal entity (including their fiscal representatives) that either produces or imports ...