Includes coverage of 59 countries and the European Union and includes information on double taxation treaties. This work offers insights into the fiscal conflict among jurisdictions, with low-tax jurisdictions offering favorable tax policies and incentives to attract foreign business and investment and high-tax jurisdictions attempting to prevent or penalize the use of such incentives by their taxpayers who seek to defer or avoid tax liability in their home countries. The types of taxation and taxation policies of each jurisdiction, including options for achieving favorable tax status, are examined in detail.
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