"International Tax Summaries" conveniently provides the significant features of 100 foreign tax systems. Organized alphabetically by country, this volume's summary format provides access to everything from income taxes on corporations, individuals and non-residents to exchange controls. Included for the first time in this edition are three Eastern bloc countries: Poland, Hungary and the USSR.
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ISBN-13
978-0-471-51282-0 (9780471512820)
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Schweitzer Klassifikation
INCOME TAXES ON CORPORATIONS: Rates; Local Income Taxes; Capital Gains Taxes; Branch Profits Taxes; Foreign Tax Reliefs; Classification of Corporations; Payment of Taxes; Other Matters; INCOME TAXES ON INDIVIDUALS: Rates; Local Income Taxes; Capital Gains Taxes; Foreign Tax Reliefs; INTRODUCTION: Tax Period; Other Matters; INCOME TAXES ON NONRESIDENTS: Liability to Tax; Rates; Withholding Tax Rates; Special Withholding Provisions; Tax Treaties; Other Matters; OTHER SIGNIFICANT TAXES: Sales (Value Added); Inheritance and Gift Taxes; Taxes on Payrolls (Social Security); Taxes on Natural Resources; Other Taxes; COMPUTATION OF TAXABLE INCOME: Capital Gains; Depreciation and Depletion; Treatment of Dividends; Loss Carryovers; Transactions between Related Parties; Consolidation of Income; Tax Periods; Other Matters; RELATED CONSIDERATIONS: Incentives and Grants; Exchange Controls; Investment Restrictions on Nonresidents; Other Matters; SELECTION OF BUSINESS ENTITY BY NONRESIDENTS; SPECIMEN TAX COMPUTATION.
