Author Description

Dealing with all major issues in international tax planning, this edition includes 8 further chapters on: money laundering; tax evasion and professional liability; the international headquarters company; double taxation agreements; taxation of source income in the hands of non-residents; and international tax issues for US companies trading in Europe on foreign income dividends. Information is also included on taxation in the major industrial nations of North America and international tax issues affecting the individual. Practical plannig suggestions are also given from a UK perspective.