The book focuses on personal tax regulations in countries of Europe, Asia, Latin America, North America, Africa and Australia with particular emphasis on issues affecting the expatriate taxpayer. It examines areas where expatriates can take advantage of favorable tax treatment offered foreign nationals. Each chapter contains sections describing the basic principles of the country's tax system, including rul ...Täielik kirjeldus
The book focuses on personal tax regulations in countries of Europe, Asia, Latin America, North America, Africa and Australia with particular emphasis on issues affecting the expatriate taxpayer. It examines areas where expatriates can take advantage of favorable tax treatment offered foreign nationals. Each chapter contains sections describing the basic principles of the country's tax system, including rules involving income and deductions, tax rates, other applicable taxes, returns and assessments, relevant tax treaties, foreign tax relief, social security, exchange controls and work permits. A separate section describes other applicable taxes, such as local income, capital gains, estate, wealth, and gift taxes, along with VAT taxes and stamp duty.