| Description |
xx, 350 pages : illustrations ; 24 cm |
| Contents |
Taxation of Non-Profit Associations, Charitable Trusts, and Donors in Austria / Friedrich Schwank -- French Tax and Domestic and Offshore Investment Funds / Pierre-Sebastien Thill -- Anti-Avoidance Measures in France and the European Union / Jean-Jacques Bataillon -- Tax Treatment of Investment Funds in Germany / Wolfgang Oho and Hans Gunther Schmitt -- Gibraltar and High Net Worth Individuals / Benjamin J. S. Marrache and Isaac S. Marrache -- Italy - Death in a Rigid Regime / Vincenzo Sinisi and Roberta Ceschini -- Taxation in Liechtenstein / Markus Wanger -- Spanish Regulation of Offshore Tax Jurisdictions / Rafael G. de Membrillera -- Banking Secrecy and Tax Law in Switzerland / Jean de Saugy and Pascale Chapuis -- Legal Aspects of Tax Rulings in The Netherlands / Ralph P. Kroner -- Tax Rulings in The Netherlands and The Netherlands Antilles / Frank Jonker and Isabelle M. J. Loos -- Fiscal Harmonization in the European Union / Gianni Forlani |
|
European Tax Policy: Mergers, Parent-Subsidiaries and Value-Added Tax / Pheroze Sorabjee -- Asset-Backed Securitization and Taxation in the European Union / Suzanie Chua -- Harmonization and Treaty Shopping in the Organization for Economic Cooperation and Development / Peter Cussons -- Use of Trusts in International Tax Strategies / Andrew J. Baker -- United States Anti-Avoidance Measures Affecting Multinational Corporations / Philip A. Stoffregen and Stewart R. Lipeles -- United States Penalties in International Tax Planning / Stanley C. Ruchelman |
| Analysis |
Tax avoidance |
| Notes |
"Published under the auspices of the Center for International Legal Studies." |
| Bibliography |
Includes bibliographical references and index |
| Subject |
Income tax -- Law and legislation.
|
|
International business enterprises -- Taxation -- Law and legislation.
|
|
Tax planning.
|
| Author |
Campbell, Dennis.
|
|
Center for International Legal Studies.
|
| LC no. |
95017309 |
| ISBN |
904110853X |
|
