Tolley's International Tax Planning 2019-20
Why should you buy Tolley’s International Tax Planning 2019-20
Rely on Tolley’s International Tax Planning to have all the answers to the main issues in international tax planning including: Controlled Foreign Companies; EU Law; Double Tax Relief; Withholding Taxes; Transfer Pricing; Foreign Profits; and Migration.
Not only comprehensive, this title is also easy-to-use. It features a series of transactional-driven case studies, an overview of overseas tax systems, and each key topic is illustrated with planning ideas, tables and checklists for effective tax planning.
The 2019 edition of Tolley’s International Tax Planning is packed with essential updates. The Finance Act 2019 contained a number of updates to bring the UK legislation in line with the EU Anti-Tax Avoidance Directive (ATAD), and the implementation of the ATAD across Europe seems to be sparking various countries to introduce wider changes to their legislation. In addition BEPS is causing some tax havens to change – most notably Mauritius’ changes to the GBC regime, and the introduction of a full OECD treaty in the Channel Islands has coincided with new substance requirements.
One year on we are still learning about US tax reform and this edition will discuss this in detail, as well as looking at how the digital economy work at the OECD is progressing and also the new anti-fragmentation rules.