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Corporate Tax Handbook 2013

Corporate Tax Handbook 2013

A flagship publication, The Euromoney Corporate Tax Handbook is an invaluable reference source for the corporate tax sector. Contributions from worldwide industry-experts offer exclusive information on the latest changes and opportunities within the global tax arena. The 2013 edition includes a fully-updated industry directory with direct contact details of over 1,100 worldwide tax, accountancy and consultancy firms, law firms and associations.

Publication Date: October 2012

Price: £245  


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In the ever-changing arena of Corporate Tax, it can sometimes be difficult to keep abreast of developments. Giving you an in-depth knowledge of market movements, and comprising a series of exclusive chapters and an extensive industry directory, The Euromoney Corporate Tax Handbook 2013 enables you to keep up-to-date with arising opportunities and new regulations, allowing you to make the most informed decisions and effectively plan future strategies.

The 2013 edition includes:

  • 30 chapters of in-depth analysis and debates on a range of topics such as the developments in the tax concept of 'substance', the growing role of financial institutions as information providers and collection agents for tax authorities as well as discussions on country-specific reforms and updates.
  • The market reviews section provides detailed analysis of the developments in key countries across the world, including comment on countries within the Canadian, North and Central American, Asian and European regions
  • Key players in the field have united to provide a comprehensive guide to the industry, with contributions from Ernst & Young, Merlyn Tax Solutions, PricewaterhouseCoopers, KPMG and the International Fiscal Association.
  • Industry directory with direct contact details of over 1,100 worldwide tax, accountancy and consultancy and law firms.

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Table of Contents

FOREWORD
by Manuel E. Tron, President of the International Fiscal Association

Chapter 1
Worldwide developments in the tax concept of substance

Chapter 2
Recent developments in Austrian tax law

Chapter 3
Taxation and investment in Barbados

Chapter 4
Canadian tax law – key developments and challenges

Chapter 5
Taxation of interests under foreign loans in Colombia

Chapter 6
Overview of recently adopted tax reform in Denmark

Chapter 7
French tax law applicable to corporates: main changes in 2012

Chapter 8
Georgia – recent tax reforms

Chapter 9
German inbound investment in corporations – potential significant changes and developments in German tax law for corporate investors

Chapter 10
Gibraltar: a successful transformation

Chapter 11
Hungarian Principal and finance structures – new use of manufacturing entities

Chapter 12
India’s dynamic tax landscape: understanding it better

Chapter 13
Irish limited partnerships: an international investment platform

Chapter 14
Recent changes to Japanese tax law to reflect changing economic circumstances

Chapter 15
Tax law changes in Korea for year 2012

Chapter 16
Transfer of corporate seat – the Luxembourg experience

Chapter 17
Transfer pricing developments in Malaysia

Chapter 18
Mauritius: an ideal investment holding platform for emerging markets

Chapter 19
Foreign tax credit in Mexico

Chapter 20
Doing business in Norway: tax regulations and reporting requirements

Chapter 21
South Africa – mining and petroleum royalties – the imposition and calculation

Chapter 22
Sweden introduces new stricter rules on interest deductions and other new tax rules in 2013

Chapter 23
Two leading cases of the Swiss Federal Supreme Court in the area of tax loss carry forward

Chapter 24
Withholding tax on service fees in Taiwan – mitigation methods and its challenges

Chapter 25
Blue skies ahead for Turkey and the ‘MIST’ countries

Chapter 26
Mergers and acquisitions in Ukraine: tax issues on the radar

Chapter 27
An attractive place to do business – UK-controlled foreign companies legislation curtailed

Chapter 28
US transfer pricing update 2013

Chapter 29
New foreign tax credit, anti-inversion and other US tax developments

Directory

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Contributors

- Bowman Gilfillan
- Cárdenas & Cárdenas
- Cim Tax Services Ltd.
- Deloitte Haskins & Sells
- Deloitte Luxembourg
- Deloitte TAX LLP
- DLA Piper, Austria
- DLA Piper Ukraine
- Ernst & Young, Hungary
- Ernst & Young Services Ltd
- Ernst & Young Société d'Avocats
- Ernst & Young Sweden
- Fenwick & West LLP
- Herbert Smith Freehills
- Kim & Chang
- KPMG Tax Corporation, Japan
- KPMG Turkey, Tax Services
- Maples and Calder
- Merlyn International Tax Solutions Group
- NATERA, S.C.
- Noerr LLP
- Poledna Boss Kurer AG
- PricewaterhouseCoopers, Taiwan
- PwC Georgia
- PwC Gibraltar
- Rønne & Lundgren Law Firm
- RSM Hasner Kjelstrup & Wiggen AS
- Thorsteinssons LLP
- Wong & Partners

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