Tax factors play a dominant role in most international business decisions. Many international business activities receive major tax benefits, while others are severely penalized. No international business venture should be undertaken without study of its tax implications. This book contains the significant facts about international taxes. Organized alphabetically by country, this volume's concise, summary format provides instant access to: income taxes on corporations, individuals and non-residents; depreciation; incentives and grants; inheritance, gift and payroll taxes; computations methods; exchange controls; investment restrictions; tax periods; capital gains; foreign tax relief. A special commentary shows foreign investors the best ways to direct their investment into other countries, and specimen corporate tax computations illustrate how the information provided in this book is used in calculating income taxes.
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