The International Tax Handbook by Nexia International – Edition 2017

This reference guide produced by Nexia International provides an invaluable overview of the tax systems in over 90 countries. The information in the guide is set out in tabular format, making it easier to read and compare different tax systems. Each chapter covers individual countries and provides the following information for each: Legal Forms; Corporate Tax; Personal Tax; Withholding Taxes; Indirect Taxes This new edition continues to include details of the withholding taxes applied to major cross-border transactions under the double taxation treaties. Professional advisers, such as accountants, tax lawyers and tax advisers, will find that the guide provides them with the broad information they need to discuss their clients’ overseas tax requirements before directing them to the relevant tax specialist. The International Tax Handbook is an essential reference source for policy-makers in industry, investors looking at opportunities overseas and anyone considering living or working abroad. Each country-specific chapter is organised and presented in the same format and style. The chapters are organised alphabetically by country which ensures readers can quickly find the information they need on a specific country. Written by Nexia members based in the relevant tax regime, The International Tax Handbook provides a concise overview of taxation in these regimes: Argentina, Australia, Austria, Bahrain, Belgium, Bolivia, Brazil, British Virgin Islands, Bulgaria, Cameroon, Canada, Channel Islands – Guernsey, Channel Islands – Jersey, Chile, China, Colombia, Costa Rica, Cyprus, Czech Republic, Denmark, Dominican Republic, Egypt, Estonia, Finland, France, Germany, Ghana, Gibraltar, Greece, Guatemala, Hong Kong SAR, Hungary, India, Iran, Ireland, Isle of Man, Israel, Italy, Japan, Kenya, Korea, Lebanon, Liechtenstein, Luxembourg, Malaysia, Malta, Mauritius, Mexico, Morocco, Namibia, The Netherlands, New Zealand, Nigeria, Oman (Sultanate of Oman), Pakistan, Panama, Paraguay, Peru, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Singapore, Slovak Republic, South Africa, Spain, Sri Lanka, Sweden, Switzerland, Taiwan, Tanzania, Thailand, Tunisia, Turkey, Ukraine, United Arab Emirates, United Kingdom, United States, Uruguay, Vietnam. Nexia International is a leading worldwide network of independent accounting and consulting firms, providing a comprehensive portfolio of audit, accountancy, tax and advisory services. For a comprehensive list of Nexia International members worldwide, visit the Nexia International “Global presence” section at www.nexia.com.