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  • 1. From Kluwer Law International...InternationalTaxation2010Includes 2008-2009Order today by visitingwww.kluwerlaw.com
  • 2. About usKluwer Law International is a publishing company dedicated solely to providinginternational information to legal practitioners, corporate counsel and business executives.We are a renowned publisher of books, journals and loose-leafs in areas of internationallegal practice. With a list of 21 journals, 61 loose-leafs, and a growing number of onlineproducts and more than 3000 books in print, Kluwer Law International aims to provide acomprehensive information service to the international legal community.We publish titles in the following areas:I Banking/Finance/Insolvency LawI Commercial Arbitration and LitigationI Comparative LawI Competition/Antitrust LawI Corporate/Commercial LawI Employment/Labor LawI European Community LawI Intellectual Property LawI International Energy and Environmental LawI International LawI International TaxationI International Trade LawI Transportation LawPlease browse our website, www.kluwerlaw.com for information on all our books,journals, loose-leafs and electronic products.All of our journals and an increasing number of our loose-leaf publications can beaccessed online at www.kluwerlawonline.com. Take sometime to look around thesite and view a sample copy of the journal of your interest. Purchase of individualarticles or chapters is also possible. Kluwer Law International is now part of Wolters Kluwer Law & Business. We continue to provide the global legal community with reliable international law information in English. 2 www.kluwerlaw.com
  • 3. New TitlesProcedural Rules in Tax Law in the Context Guide to International Transfer Pricingof European Union and Domestic Law edited by Ceteris US, LLPedited by Michael Lang, Pasquale Pistone, September 2010, softcover, annual manualJosef Schuch & Claus Staringer ISBN: 9789041131218Forthcoming October 2010, hardbound Price: EUR 260.00 / USD 350.00 / GBP 207.00ISBN: 9789041133762Approximate Price: Permanent Establishments. A DomesticEUR 127.00 / USD 172.00 / GBP 102.00 Taxation, Bilateral Tax Treaty and OECD PerspectiveFiscal Sovereignty of the Member States in edited by Ekkehart Reimer, Stefan Schmid &an Internal Market: Past and Future Nathalie Urbanedited by Sjaak Jansen August 2010, softcover, annual manualForthcoming October 2010, 352 pp., hardbound ISBN: 9789041131232ISBN: 9789041134035 Price: EUR 260.00 / USD 350.00 / GBP 208.00Approximate Price:EUR 127.00 / USD 172.00 / GBP 102.00 The International Tax Law Concept of DividendTax Amnesties by Marjaana Helminenedited by Jacques Malherbe July 2010, 304 pp., hardboundForthcoming October 2010, hardbound ISBN: 9789041132062ISBN: 9789041133649 Price: EUR 130.00 / USD 176.00 / GBP 104.00Approximate Price: Series on International Taxation 36EUR 127.00 / USD 172.00 / GBP 102.00 Transfer Pricing and the Arms Length Principle in International Tax LawIndividuals Income under Double Taxation by Jens WittendorffConventions: August 2010, hardbound,A Brazilian Approach ISBN: 9789041132703by Daniel Bellan Price: EUR 160.00 / USD 216.00 / GBP 128.00September 2010, 525 pp., hardbound Series on International Taxation 35ISBN: 9789041132789Approximate Price: European Direct Taxation: Case Law andEUR 127.00 / USD 172.00 / GBP 102.00 Regulations - 2nd Edition by Dennis Weber June 2010, 1632 pp., softcover, ISBN: 9789041133366 Price: EUR 99.00 / USD 134.00 / GBP 79.00 www.kluwerlaw.com 3
  • 4. New Titles ContinuedEurope-China Tax Treaties UCITS and Taxationedited by Michael Lang, Jianwen Liu & Towards Harmonization of the Taxation ofGongliang Tang UCITSMay 2010, 320 pp., Hardcover, by Raymond P.C. AdemaISBN: 9789041132161 December 2009, 576 pp., hardbound,Price: EUR 130.00 / USD 176.00 / GBP 104.00 ISBN: 9789041128393EUCOTAX Series on European Taxation 26 Price: EUR 130.00 / USD 172.00 / GBP 104.00 EUCOTAX Series on European Taxation 25Quick Reference to European VATCompliance Schwarz on Tax Treatiesedited by Chris Platteeuw & by Jonathan SchwarzPedro Pestana da Silva July 2009, 417 pp., softcover,March 2010, 808 pp., softcover, ISBN: 9789041131751ISBN: 9789041128515 Price: EUR 156.00 / USD 206.00 / GBP 125.00Price: EUR 208.00 / USD 281.00 / GBP 166.00 Structuring Foreign Investment in US RealGuide to Global Real Estate Investment Estate OnlineTrusts: A Regulatory and Tax Perspective by W. Donald Knight Jr. & Richard Andersenedited by Stefano Simontacchi & Uwe Stoschek October 2009, ISBN: 9888002175,February 2010, 584 pp., softcover, Online version now available atISBN: 9789041128461 www.kluwerlawonline.comPrice: EUR 265.00 / USD 358.00 / GBP 212.00 International Trust Laws & Analysis OnlineComparative Income Taxation. by William H. Byrnes & Robert J MunroA Structural Analysis – 3rd Edition October 2009, ISBN: 9888002153,by Hugh J. Ault & Brian J. Arnold Online version now available atFebruary 2010, 592 pp., hardbound, www.kluwerlawonline.comISBN: 9789041132048Price: EUR 130.00 / USD 176.00 / GBP 104.00 A Handbook of EU VAT Legislation Online by Rita de la FeriaChina Master Tax Guide 7th Edition September 2009, ISBN: 9888002159,2009/2010 Online version now available atCCH www.kluwerlawonline.comJanuary 2010, 626 pp., hardbound,ISBN: 9789041132307Price: EUR 70.00 / USD 95.00 / GBP 56.00 4 www.kluwerlaw.com
  • 5. ELECTRONIC Intertax General Editor: Fred C. de Hosson JOURNALS International Tax ReviewFor three decades it has provided 12 issues a year of practical, up-to-date, high-levelinternational tax information. Intertax aims to enlighten the reader on transnationaltax issues through the following:I Contributions from a global network of tax expertsI Articles with essential information on both direct and indirect taxation in countries around the worldI Reports on multinational tax developments emanating from organizations such as the WTO, the OECD, the United Nations, and the ECI Special regional coverage features – such as EC Tax Scene, US Tax Scene, and China Tax Scene – that offer concise overviews of the latest tax news in these areasI Special issues focusing on subjects of particular interest, such as abuse of lawIntertax is essential reading for tax practitioners and academics who need a globalopinion on direct and indirect taxation.2011, Volume 39 (12 issues)ISSN: 0165-2826Subscription rate: EUR 973.00 / USD 1298.00 / GBP 715.00 (Print)Subscription rate: EUR 901.00 / GBP 1201.00 / GBP 662.00 (Online) www.kluwerlaw.com 5
  • 6. EC Tax Review edited by Ben J. Kiekebeld,JOURNALS Ernst & Young Tax Adviser, The Netherlands EC Tax Review provides up to date coverage of developments in Community tax law as it affects member states. Publishes six times a year, it provides comprehensive and timely analysis enabling you to anticipate the effect of U tax law on the regime in your country. EC Tax Review offers the following features: I Exclusively dedicated to EU tax development, the harmonization of taxation and the implementation of EC tax laws into national legislation I Detailed coverage of direct and indirect taxation and social security from a legal and economic perspective I Key cases from the European Court of Justice and important national cases I Directs you to relevant literature from respective EU member states I A first-class editorial board I Articles are selected from local experts from member states and Brussels The quality, timeliness and diversity of its articles make EC Tax Review essential reading for the European tax lawyer, practitioner, consultant, academic, or accountant. 2011, Volume 20 (6 issues) ISSN: 0928-2750 Subscription rate: EUR 512.00 / USD 683.00 / GBP 376.00 (Print) Subscription rate: EUR 474.00 / USD 632.00 / GBP 349.00 (Online) This journal is also available online at www.kluwerlawonline.com Please contact our sales department for further information at +31 (0)172 641 562 or at sales@kluwerlaw.com 6 www.kluwerlaw.com
  • 7. NOW ALSO AVAILABLE ONLINE by Rita de la Feria A Handbook of EU VAT LegislationA Handbook of EU VAT Legislation provides annotated texts of all EU VAT legislative instruments,including directives, amendments, derogations, ancillary legislation, and regulations. Texts aremostly in English, though a few are in French in those cases where an official English version isnot available. Where legislation has been amended, the version presented is always theconsolidated version.The author’s notes augment this comprehensive documentary material with commentary that LOOSE-LEAFSencompasses such matters as European Court of Justice VAT cases; Legislation no longer inforce; and, Legislation in preparation (proposals from the European Commission).Useful tables include a chronological index of all EU VAT legislation; tables of all relevantEuropean Court of Justice cases arranged both by case number and by legislative provision; VATrates tables, both country-by-country and also by specific goods and services; a table of VATterminology in all the languages of the EU; and a list of Web sites that offer information onboth the EU VAT system and VAT in the various Member States.A Handbook of EU VAT Legislation gives you country-by-country coverage of VAT systems andrates, derogations, terminology, and much more in each of the 24 EU Member States:Austria. Belgium. Bulgaria. Cyprus. Czech Republic. Denmark. Estonia. Finland. France. Germany.Greece. Hungary. Ireland. Italy. Latvia. Lithuania. Luxembourg. Malta. Netherlands. Poland.Portugal. Romania. Slovakia. Slovenia. Spain. Sweden. United Kingdom.Plus, in future supplements,full coverage of EU VAT developments in each of the countries expected to join the EU at alater stage, such as: Croatia and Turkey.“Rita de la Feria is to be congratulated on producing such an excellently researched work, onewhich I have no hesitation in recommending to those interested in the area of indirect taxation.”Jim Somers, Partner, Head of Indirect Tax Services, Ernst & Young“Every indirect tax practitioner should have access to this work. Many will find it an indispensablereference tool.”Anthony McClenaghan, VAT Global Partner, Deloitte & ToucheLoose-leaf, 3 volumes and regularly supplementedFirst published July 2004ISBN: 9789041122421Price: EUR 550.00 / USD 743.00 / GBP 440.00The online version of this publication is available at www.kluwerlawonline.com. www.kluwerlaw.com 7
  • 8. NOW ALSO AVAILABLE ONLINE by William H. Byrnes & International Trust Laws and Analysis Robert J. Munro Company Laws, Wealth Management, & Tax Planning Strategies International Trust Laws and Analysis provides all the legal, tax, and estate-planning intelligence necessary for professional advisers to recommend offshore jurisdictions to their clients – as well as the tools to establish and operate trusts in compliance with all applicable rules and regulations. The full text of the trust laws of 60 countries is included with clear, concise comparison charts aimed at reducing research time. The 29 vital elements of each jurisdictions laws are analyzed in detail: 1. Legislative Background 2. Formation 3. Exempt Tax Status 4. Minimum Assets 5. ResidencyLOOSE-LEAFS Requirement 6. Registration 7. Revocable or Irrevocable; Void or Voidable 8. Settlor as Beneficiary 9. Perpetuity Period 10. Wait and See Provision 11. Accumulations 12. Beneficiaries 13. Trustees and Trustee Companies 14. Enforcers 15. Protectors 16. Confidentiality Rules 17. Financial Disclosure 18. Redomiciliation 19. Government and Private Fees 20. Exchange Control 21. Tax Treaties 22. Restrictions 23. Asset Protection 24. Fraudulent Dispositions 25. Time Limit to Bring Suit 26. Foreign Court Awards 27. Forced Heirship 28. Other Types of Trusts 29. Government Control. This major reference work is a definitive guide to the formation of offshore trusts. The mainwork has been completely been updated with all latest country information and new legislation. The work will be kept-up-to-date through quarterly supplements: I Tracking key changes and developments in foreign trust laws and practices I New analytical information will be included on: • prominent trust and company case law • company law • wealth management • tax planning Countries included: Andorra. Anguilla. Antigua and Barbuda. Aruba. Australia. Austria. Bahamas. Barbados. Belize. Bermuda. British Virgin Islands. Brunei. Cayman Islands. China. Cook Islands. Costa Rica. Cyprus. Dominica. Gibraltar. Grenada. Guernsey. Hong Kong. Ireland. Isle of Man. Israel. Jersey. Labuan. Liechtenstein. Macau. Madeira. Malaysia. Malta. Marshall Islands. Mauritius. Monaco. Montserrat. Nauru. Netherlands Antilles. Nevis. New Zealand. Niue. Panama. Prince Edward Island. Russia. St. Kitts. St. Lucia. St. Vincent and Grenadines. Samoa. Seychelles. Singapore. Switzerland. Turks and Caicos Islands. United Kingdom. United States (Alaska, California, Colorado, Delaware, Montana, Nevada, New York, Rhode Island). Vanuatu. Hague Convention on Trusts (includes Netherlands, Portugal, Italy, France, Belgium, Spain, Luxembourg, etc.). Loose-leaf, 7 volumes First published June 2001 and updated three times a year. ISBN: 9789041198303 Price: EUR 1,170.00 / USD 1,580.00 / GBP 936.00 This loose-leaf publication was relaunched in September 2009 with updates scheduled for up to 4 times a year. The online version is now available at www.kluwerlawonline.com. 8 www.kluwerlaw.com
  • 9. NOW ALSO AVAILABLE ONLINE by W. Donald Knight Jr. Structuring Foreign Investment & Richard Andersen in US Real EstateThis timely and highly practical resource is designed to explore the considerations that are ofunique concern to foreign individuals and entities making US real estate investments. To thatend it details the US income, estate and gift tax aspects of inbound investment in US realproperty and the various structural techniques that may be employed to reduce or eliminate UStax liability under these domestic laws. This works single-minded focus on real estate, theencyclopedic coverage of relevant tax considerations, and extensive materials on non-tax issues LOOSE-LEAFS(asset protection, non-tax reporting, limits on foreign ownership of U.S, real estate, etc.) make itan essential resource for non-US investors and their advisers.Structuring Foreign Investment in US Real Estate covers:I General rules for taxing inbound investments by non-US personsI System for taxing operating income from foreign-owned US real estateI Regime for taxing dispositions of US real estate by non-US ownersI Withholding obligations of purchasers of US real estate from non-US sellersI Impact of tax treaty network on US taxation of inbound real estate investmentI Limitations on non-US ownership of US real estateI Reporting obligations for non-US owners of US real estateI Planning for acquisitions and dispositions of US real estate by non-US personsI Estate and gift tax planning for foreign-owned US real estateThis one-volume loose-leaf answer questions, such as:I How is direct foreign investment in US real estate taxed?I How is portfolio investment in US real estate taxed?I What are the seller’s and buyer’s tax obligations when foreign-owned US real estate changes hands?I What planning techniques are available to non-US persons for holding and disposing of US real estate?I What reporting obligations are associated with foreign ownership of US real estate?I Are there limitations on the ability of non-US persons to own US real estate?I What impact do tax treaties have on planning for foreign investment in US real estate?I What state and local tax issues arise on inbound investment in US real estate?I What estate and gift planning should be done for non-US owners of US real estate?January 2009, Loose-leaf, 1 volumeISBN: 9789041128102Price: EUR 325.00 / USD 439.00 / GBP 260.00The online version of this publication is available at www.kluwerlawonline.com. www.kluwerlaw.com 9
  • 10. NEW CCH China Master Tax Guide 7th Edition 2009/2010 China can seem complex for market entrants; but now it’s easy to be sure-footed. CCH’s China Master Tax Guide 2009/10 – with its unbeatable combination of up-to-date, step-by-step guidance and crystal-clear graphic treatment of procedural detail – lays out the law of China taxation in clear, non-academic English, making it the fastest, easiest way for practitioners to ensure the speediest progress and the most favorable outcome in China tax matters. The Guide is expertly authored by the professionals at Deloitte Touche Tohmatsu, who use their on-the-ground experience to make the book truly useful for day-to-day work. Highlighting recent changes in the revenue laws, the Guide offers expert guidance through tax legislation and circular references, revised tax rates for existing and newly introduced tax categories, and a list of the double tax treaties which China has ratified with other countries. Accountants and business and tax lawyers will depend on the Guide to find out: I exactly what tax applies to whom under what circumstances; I how to calculate specific tax liabilities; I how unsettled tax issues have been and are currently interpreted; and I when necessary, how to proceed and in what forum. . . . and much more. To support its superb information base and expert guidance, the Guide is:BOOKS I completely up-to-date, including analysis of the formidable new Enterprise Income Tax Law; I packed with worked examples highlighting issues that arise in practice; and I superbly indexed and organised for quick answers. It goes without saying that, as always with CCH’s Master Tax Guides, the Guide provides matchless analysis of relevant legislation – covering direct and indirect taxes, payment, objection, appeal, all the essential issues – as well as such practical details as tax rates, deadlines, and administrative procedures, all collated in a user-friendly, at-a-glance format. And all in plain, easy-to-follow English. January 2010, 626 pp., hardbound, ISBN: 9789041132307 Price: EUR 70.00 / USD 95.00 / GBP 56.00 10 www.kluwerlaw.com
  • 11. NEW by Hugh J. Ault & Comparative Income Taxation Brian J. Arnold A Structural Analysis 3rd EditionThe purpose of this book is to compare different solutions adopted by nineindustrialized countries to common problems of income tax design. As in other legaldomains, comparative study of income taxation can provide fresh perspectives fromwhich to examine a particular national system. Increasing economic globalization alsomakes understanding foreign tax systems relevant to a growing set of transnationalbusiness transactions.Comparative study is, however, notoriously difficult. Full understanding of a foreigntax system may require mastery not only of a foreign language, but also of foreignbusiness and legal cultures. It would be the work of a lifetime for a single individual toachieve that level of understanding of the nine income taxes compared in thisvolume. Suppose, however, that an international group of tax law professors, eachexpert in his own national system, were asked to describe how that system resolvedspecific problems of income tax design with respect to individuals, businessorganizations, and international transactions. Suppose further that the leaders of thegroup wove the resulting answers into a single continuous exposition, which was thenreviewed and critiqued by a wider group of tax teachers. The resulting text wouldprovide a convenient and comprehensive introduction to foreign approaches toincome taxation for teachers, students, policy-makers and practitioners.That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the BOOKSdevelopment of this fascinating book. Henceforth, a reader interested in how otherdeveloped countries resolve such structural issues as the taxation of fringe benefits,the effect of unrealized appreciation at death, the classification of business entities,expatriation to avoid taxes, and so on, can turn to this volume for an initial answer.This book should greatly facilitate comparative analysis in teaching and writing abouttaxation in the US and elsewhere.February 2010, 592 pp., hardbound,ISBN: 9789041132048Price: EUR 130.00 / USD 176.00 / GBP 104.00 www.kluwerlaw.com 11
  • 12. Cross Border Enforcement of by Mikael Berglund Claims in the EU: History, Present Time and Future This book focuses on preventive security arrangements and precautionary measures that offer creditors the widest possible assurance of obtaining an enforceable cross border title of execution and recovering claims in the event of non-payment by the debtor – all while adhering closely to such guiding principles as efficiency, legal certainty, predictability, and the establishment of a proper balance between the interests of the claimant and the defendant. The author pays close attention to relevant factors as the following: I the debtor’s privacy interest, the creditors efficiency interest, legal principles of non- discrimination, proportionality, territoriality, universality, and mutuality; I the role of regulated enforcement and recovery agents; I a foreign State’s immunity against civil execution measures; I recognition and enforceability of titles of execution; I interim measures; I grounds of non-recognition or refusal and other obstacles to enforcement or recovery; I periods of limitation; I enforcement of a contested claim; I appeals; I costs and repayment; I referral provisions to national laws; I access to information for enforcement purposes in the international context; I the possible alternative to cross border enforcement of claims, international insolvency; I disqualification orders for non-serious or illegal business activity.BOOKS The analysis considers the provisions of applicable legal instruments, including the Brussels I Regulation, the European Enforcement Order for Uncontested Claims, the European Order for Payment Procedure, the European Small Claims Procedure, the Nordic Convention on Recognition and the Enforcement of Judgments in Civil Matters, the New York Convention on Foreign Arbitral Awards, the European Convention on Human Rights, the European State Immunity Convention, and the Vienna Conventions on Diplomatic and Consular Relations, as well as EC law on tax claims, the Recovery Directive, the OECD Convention on Mutual Administrative Assistance in Tax Matters, the Nordic Agreement on Assistance in Tax Matters, and EC law and conventions on insolvency. Case law at every level, including ECHR and ECJ case law, is drawn on liberally. No other work on the cross border enforcement of contractual money law claims and tax law claims in the EU has anything like the depth and breadth of this analysis. March 2009, 396 pp., hardbound ISBN: 9789041128614 Price: EUR 130.00 / USD 172.00 / GBP 104.00 European Monographs 65 12 www.kluwerlaw.com
  • 13. by Directory of EC Case Law on René Barents Direct TaxationEC tax practitioners often find it difficult to locate specific references to precisesubjects in the case law. Applying the approach he successfully employed in KluwersDirectory on EC Case Law on Competition and Directory on EC Case Law on StateAids, René Barents overcomes that difficulty by presenting a collection of case lawextracts sorted by key subject areas under the following major topics:I Fiscal Sovereignty and Community Law;I Direct Taxation and Free Movement;I Restrictions on Free Movement by Tax Measures;I Restrictions Resulting from Disparities between National Tax Systems;I Comparable and Incomparable Tax Situations;I Justifications of Restrictions on Free Movement by Direct Taxation;I Free Movement and Direct Taxation of Natural Persons; andI Free Movement and Direct Taxation of Companies and Shareholders.Given this directorys streamlined accessibility to the relevant case law, EC taxspecialists will refer to it often and quickly classify it as an indispensable resource.March 2009, 236 pp, hardboundISBN: 9789041127976Price: EUR 150.00 / USD 198.00 / GBP 120.00 BOOKS www.kluwerlaw.com 13
  • 14. ECJ VAT Yearbook 2009: VAT by Stephen Dale & Decisions of the Court of Wilbert Justice of the European Nieuwenhuizen Communities 1974-2008 Strictly speaking, the primary purpose of the European Court of Justice (ECJ) is to interpret the meaning of European Union (EU) treaties and directives and to make sure they’re applied uniformly across the member union. In practice, the ECJ has become a major driver of European economic integration through its rulings in the area of taxation like those dealing with the value added tax (VAT). EU VAT practitioners demand a constantly updated appreciation of the ins-and-outs of related controversies in order to properly safeguard the interests of their clients. These professionals must also contend with the complexity introduced by the interplay of Community and national law. This book provides an accessible resource directly addressing each of these concerns. The structure of this highly useful resource is based on the focus of the relevant ECJ cases, and hence on the structure of the new (and old) Sixth VAT Directive. Coverage of each decision provided includes the following: I Summary of ruling; I Summary of facts; I Most significant portion of ruling; and I Whenever practical, relevant tax planning and compliance guidance.BOOKS August 2009, 750 pp., softcover, including CD-ROM ISBN: 9789041131393 Price: EUR 140.00 / USD 185.00 / GBP 112.00 14 www.kluwerlaw.com
  • 15. NEW edited by Michael Lang, Europe-China Tax Treaties Jianwen Liu & Gongliang TangThe book is the result of a joint research project on the tax treaties concludedbetween the People’s Republic of China and European countries.Each chapter carefully analyses the extent to which Chinese tax treaties follow theOECD Model Tax Convention on Income and Capital and the UN Income and CapitalModel Convention. The focus is on the different policy decisions underlying thevarious provisions. Additionally, the contributions analyse the extent to which Chinesetax treaty policy differs with respect to EU and non-EU Member States. They alsohighlight relevant policy changes over time. The fact that each contribution is theproduct of the collaboration between European and Chinese researchers and includesthe results of the International Conference on Europe - China Tax Treaties Research,held in March 2009 in Beijing, serves to enrich its analysis.Among the topics covered are the following:I Treaty Entitlement (Articles 1, 4 and 24 OECD Model)I Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model)I Passive Income (Articles 10, 11, and 12 OECD Model)I Capital Gains (Article 13 OECD Model)I Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model)I Artistes and Sportsmen (Article 17 OECD Model)I Methods to Avoid Double Taxation (Article 23 OECD Model) BOOKSI Non-Discrimination (Article 24 OECD Model)I Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)May 2010, 320 pp., Hardcover,ISBN: 9789041132161Price: EUR 130.00 / USD 176.00 / GBP 104.00EUCOTAX Series on European Taxation 26 www.kluwerlaw.com 15
  • 16. NEW European Direct by Dennis Weber Taxation: Case Law and Regulations 2nd Edition Practitioners and researchers with an on-going interest in European direct taxation require ready access to applicable case law and regulations. But access is inadequate if the materials are not well organized and kept current on reliable basis. The key features of this highly useful work are designed to address many of the most common research needs of professionals involved in the field of European direct taxation: I Includes summaries of all judgments − and pending cases – of the Court of Justice of the European Union covering direction taxation, organized in a thematic fashion. Also features chronological, alphabetical, and case number lists as well as a subject index. I Provides consolidated, up-to-date versions of all pertinent regulations as well as relevant working papers and communications of the European Commission. Based on his well earned reputation as a tax expert, the editor Prof. Dr. Dennis M. Weber also reviewed the relevant working papers, Commission communications, etc., and selected the most pertinent to practitioners and researchers for inclusion in this indispensable, time-saving resource. June 2010, 1560 pp., softcover,BOOKS ISBN: 9789041133366 Price: EUR 99.00 / USD 134.00 / GBP 79.00 The online version of this title will be shortly available at www.kluwerlawonline.com. 16 www.kluwerlaw.com
  • 17. NEW Fiscal Sovereignty of the edited by Sjaak Jansen Member States in an Internal Market: Past and FutureAlthough EU member states have retained national sovereignty in tax matters, aconsistent line of decisions by the European Court of Justice requires them to exercisethese powers consistent with superseding Community law. In other words, themember states are not wholly autonomous. And this in turn creates serious tensions.This timely resource covers a variety of critical issues including the current andpossible future effects of the internal market on the fiscal sovereignty of memberstates; the limits that European law impose on member states’ policy sovereignty inmatters of international tax law; the affect of European law on taxes levied by localauthorities; and the consequences the Treaty of Lisbon may have for member states’fiscal sovereignty.Forthcoming October 2010, 352 pp., hardboundISBN: 9789041134035Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00 BOOKS www.kluwerlaw.com 17
  • 18. NEW edited by Guide to Global Real Stefano Estate Investment Trusts: A Simontacchi & Uwe Stoschek Regulatory and Tax Perspective The global listed property sector has been characterized by a variety of noteworthy developments over the recent past, the proliferation of real estate investment trust- type structures in countries around the world key among them. Despite an uncertain economic environment, REITs have proven their ability to promote institutional real estate investments in global financial markets. This highly practical book features a comprehensive analysis of both the legal and tax underpinnings of REIT-friendly legislation in a variety of the world’s most significant jurisdictions. With regard to the legal framework, the structure and functioning of a REIT is carefully investigated and explained. In terms of tax issues, the book focuses on such key issues as I REIT formation; I operation and liquidation; I mergers, acquisitions and dispositions; I as well as planning for public and private REIT offerings and re-securitizations. REITs are inherently complex and their interplay with tax treaties further compounds the complexity. This highly accessible yet authoritative work is the perfect decision making tool for any professional looking for perspective and guidance on theBOOKS challenges and opportunities REITs engender. February 2010, 584 pp., softcover, annual manual ISBN: 9789041128461 Price: EUR 265.00 / USD 358.00 / GBP 212.00 The online version of this publication is available at ww.kluwerlawonline.com. 18 www.kluwerlaw.com
  • 19. NEW edited by Ceteris US, LLP Guide to International Transfer PricingThe pricing of goods and services within a multi-divisional organization, particularly inregard to cross-border transactions, has emerged as one of the most contentious areasof international tax law. This is due in no small measure to the rise of transfer pricingregulations as governments seek to stem the flow of tax revenue overseas, making theissue one of great importance to multinational corporations. This thoroughly practicalwork provides guidance on an array of critical transfer pricing issues. The guide’srelevance is further enhanced by the inclusion of 11 country chapters coveringdomestic transfer pricing issues in a variety of key national jurisdictions.Table of contents:Part One 1. Overview and best practices 2. The OECD guidelines. Part Two – CountryReports 1. Importance of transfer pricing to multinational companies operating in thecountry 2. Regulatory framework 3. Determining the appropriate inter-company price4. Developing support for actual pricing 5. Hot topics/Special considerations in localcountry transfer pricing 6. Local country administrative practices 7. Significant transferpricing litigation 8. Country-specific planning opportunities Appendices - TransferPricing Implementation Checklist - Country Rules Summary.The following countries are profiled in the premiere edition:• Argentina• Australia BOOKS• Belgium• Brazil• Canada• France• Germany• Israel• Mexico• United Kingdom• United StatesSeptember 2010, softcover, annual manualISBN: 9789041131218Price: EUR 260.00 / USD 350.00 / GBP 207.00The online version of this title will be shortly available atwww.kluwerlawonline.com. www.kluwerlaw.com 19
  • 20. IFRS Manual of Accounting – edited by PricewaterhouseCoopers 2009 UK The IFRS Manual of Accounting - 2009 is the revised and updated global guide to IFRS. It provides expert practical guidance on all the IFRSs issued by the International Accounting Standards Board (IASB). Key changes include revision of all chapters for implications of the IFRS annual improvements project issued in May 2008, impacting 20 standards with effective dates starting from 1 January 2009 This manual now comprises two publications. The supplement, Understanding New IFRSs for 2009, contains guidance on the standards that will come into force but can be early adopted: I IAS 1 (revised), ‘Presentation of financial statements’ I IFRS 8, ‘Operating segments’ I IAS 27 (revised), ‘Consolidated and separate financial statements’ I IFRS 3 (revised), ‘Business combinations’ The package contains the following elements I The IFRS Manual of Accounting I Understanding New IFRSs for 2009 (Global edition) January 2009, hardbound, 2–volume setBOOKS ISBN: 9789041128829 Price: EUR 119.00 / USD 157.00 / GBP 95.00 Co-publication with CCH UK No sales rights in the US and France 20 www.kluwerlaw.com
  • 21. NEW Individuals Income by Daniel Bellan under Double Taxation Conventions A Brazilian ApproachTax conventions (or tax treaties) provide a means of settling on a uniform basis themost common problems that arise in the field of international double taxation. Brazilhas over two dozen such conventions in force. This number might seem small but thecountry will inevitably enter into more such treaties given its economic growth,foreign investments and economic globalization in general.Two highly practical aspects form the basis of the book’s analysis: interpretation andqualification under international tax law; and Brazil’s income tax on individuals. Theauthor employs those starting points to tackle such thorny questions as: Is therecoherence in the legal regime that is applicable to individuals’ income in doubletaxation treaties? Is this “system” for individuals consistent? Is it in accordance withBrazilian constitutional principles? Professionals dealing with Brazil’s tax regime willquickly find this work instructive, insightful and thought-provoking.September 2010, 525 pp., hardboundISBN: 9789041132789Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00 BOOKS www.kluwerlaw.com 21
  • 22. International Exchange of by Tonny Schenk Information and the Protection of Taxpayers In an increasingly globalized world economy, the OECD, UN, as well as the EU consider cooperation between States as a crucial instrument to achieve different, but related tax-related goals, ranging from the correct and fair levying of taxes to the ‘battles’ against harmful tax competition, bank secrecy, money laundering, and recently even against corruption and international terrorism. To meet these expectations the international rules on the subject have changed considerably during the last three or four years. The focus of this work is the legal position of the taxpayer in the exchange of tax- related information between States. In that regard the book addresses four main questions: I When exchanging information, do States have a legal duty to protect the interests of their internal taxpayers/suppliers of information, apart from the obligation to protect the interests of the contracting States? I If the last question is answered in the affirmative, can this duty be fulfilled under the current rules concerning the international exchange of information? I Within this framework, what are the interests of States and taxpayers to be weighed? I How can the legal protection of taxpayers supplying information be best achieved?BOOKS August 2009, 340 pp., hardbound ISBN: 9789041131423 Price: EUR 130.00 / USD 172.00 / GBP 104.00 EUCOTAX Series on European Taxation 24 22 www.kluwerlaw.com
  • 23. NEW by Marjaana Helminen The International Tax Law Concept of DividendThe distribution of profits between corporations resident in different jurisdictionsgives rise to significant tax planning opportunities for multinational enterprises. Ascross-border transactions between corporations grow in number and complexity, thequestion of how a profit distribution is classified for corporate income tax purposesbecomes increasingly important, particularly in the context of issues such as doubletaxation, non-taxation and tax neutrality. This unique and practical work covers therules determining which transactions may be classified and therefore taxed asdividend income and how classification conflicts may be resolved. The authorexamines the classification of various inter-corporate transactions, including:I Payments made under dividend-stripping arrangements.I Fictitious profit distributions.I Economic benefits in the context of transfer pricing.I Returns on debt-equity hybrids.I Interest payments in thin capitalization situations and distributions following liquidation.The analysis of each transaction refers to international tax law. Most weight is givento tax treaties and EU tax law. The approaches adopted in different states’ nationaltax law are covered by a more general analysis. The comprehensive coverage andpractical nature of The International Tax Law Concept of Dividend make it an essential BOOKSacquisition for tax practitioners, researchers and tax libraries worldwide.July 2010, 304 pp., hardboundISBN: 9789041132062Price: EUR 130.00 / USD 176.00 / GBP 104.00Series on International Taxation 36 www.kluwerlaw.com 23
  • 24. Interpretation of Double by Sergio André Rocha Taxation Conventions General Theory and Brazilian Perspective Over the last several years theres been a marked increased in the number of tax treaties entered into by Brazil. Although the impact of this trend on both lawyers and taxpayers has not yet fully emerged, this work provides valuable assistance in clarifying a number of its key effects. The author brings a unique perspective to the need to increase international trade and investment between Brazil and other countries by reducing double taxation of income. Thus, income tax treaties are presented as useful tools in establishing appropriate tax rules for a variety of international trade practices which in the past lacked clear and uniform legislation that would ensure reasonable and efficient taxation. The author also provides a lucid and very informative description of the history of income tax treaties, and offers an insightful discussion of the relationship between these treaties and internal Brazilian law. The integration of the world’s economies, and Brazil’s increasing reach into many markets until recently unexplored by its business community, gives particular importance to the authors analysis of the mechanisms for the interpretation and application of income tax treaties, particularly in connection with the resolution of international tax disputes. In sum, this work will quickly prove indispensable to professionals concerned with the interpretation and implementation of Brazils double taxation conventions.BOOKS February 2009, 284 pp, hardbound ISBN: 9789041128225 Price: EUR 130.00 / USD 172.00 / GBP 104.00 Series on International Taxation 32 24 www.kluwerlaw.com
  • 25. NEW Permanent edited by Ekkehart Reimer, Establishments. A Domestic Stefan Schmid & Nathalie Urban Taxation, Bilateral Tax Treaty and OECD PerspectivePermanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective is a two-part guide offering you expert analysis and guidance on PEs as an increasingly important factor inI Tax planning I Tax accountingI Tax compliance I Related tax risk managementThis first edition includes analysis of the latest OECD-related developments in the context ofArticles 5 and 7 of the OECD Model Tax Convention (2010 update).PART 1 discusses whether there is a PE, and if so, how much profit should be allocated to it.PlusI Taxation of business profits I Policy perspectives.I Tax planningPART 2 focuses on country-specific PE profiles designed to facilitate your decision-making allowingyou to compare and contrast critical PE-related data over an array of national jurisdictions.Basic principlesI Relevance of permanent establishments I Key features of taxationI Legal principles and resources I Ruling practiceDefinition of permanent establishmentI According to domestic law I Discrepancies between domestic law andI Double taxation treaties tax treaties BOOKSI Special cases I Practical approachProfit allocationI Applicability of allocation method I Details on lossesI Mechanism of the direct allocation method I Practical considerationsI Mechanism of the indirect allocation method I Summary and outlookI Details on the shift of assets or functionsCountries covered: Germany, Hungary, India, Italy, Japan, Netherlands, Russia, Spain, Sweden,Switzerland, United Kingdom, United States.August 2010, softcover, annual manualISBN: 9789041131232Price: EUR 260.00 / USD 350.00 / GBP 208.00The online version of this title will be shortly available at www.kluwerlawonline.com. www.kluwerlaw.com 25
  • 26. NEWProcedural Rules in Tax edited by Michael Lang, Law in the Context of European Pasquale Pistone, Josef Schuch & Union and Domestic Law Claus Staringer European Union law barely deals with procedural questions even though they’re essential for proper implementation of European Union law. The European Court of Justice has developed procedural principles in its rulings which also affect proceedings before national authorities. This is due to the fact that the principle of procedural autonomy of the Member States finds its limits where European Union law might be infringed. Therefore, domestic procedural principles and rules of the EU countries need to be interpreted in the context of European Union law requirements. This timely work seeks to identify the differences between the domestic procedural rules and principles of an array of EC and non-EC countries and analyze them in the context of Community law requirements. Specific attention is paid to the impact of State aid rules on procedural law in tax matters, on constitutional law requirements as well as tax treaty law issues. Since customs law is already harmonized in the form of the Community Customs Code, it serves as a starting point to examine the extent to which harmonized procedural law is possible. Harmonized procedural law is also discussed in the context of a possible future Common Consolidated Corporate Tax Base as well as an EU tax levied at the Community level. Forthcoming October 2010, 700 pp., hardboundBOOKS ISBN: 9789041133762 Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00 26 www.kluwerlaw.com
  • 27. NEW edited by Chris Platteeuw & Quick Reference to European Pedro Pestana da Silva VAT ComplianceQuick Reference to European VAT Compliance provides highly practical contentincluding timely, country-specific profiles and field tested insights, prepared byexperts at Deloitte’s highly regarded European Indirect Tax Compliance Centre. QuickReference to European VAT Compliance is designed to provide the informationnecessary to deal with common compliance challenges by way of a format thatallows readers to readily locate pertinent guidance when needed. Wherever possible,each section of the Guide is designed to stand on its own so it can be consultedwithout the need to read additional content. Quick Reference to European VATCompliance distills the problem-solving process by anticipating the relevantchallenges and providing reliable guidance. Quick Reference to European VATCompliance is designed around two major sections:I Overview (16 chapters) of how the various VAT systems in Europe work, particularly from a compliance perspective;I Detailed country-specific VAT compliance profiles covering 30 nations.The book also includes a CD-ROM featuring key VAT reporting forms for each countryprofiled and a variety of additional helpful documentation.March 2010, 808 pp., softcover, annual manualISBN: 9789041128515 BOOKSPrice: EUR 208.00 / USD 281.00 / GBP 166.00The online version of this publication is available at www.kluwerlawonline.com.This online version has quarterly updates. www.kluwerlaw.com 27
  • 28. NEW by Jonathan Schwarz Schwarz on Tax Treaties This new definitive analysis of tax treaties provides comprehensive commentary on the interpretation and practical application of OECD model and non standard treaties by the UK courts as well as treaty interaction with EU law. The definitive analysis of tax treaties with comprehensive commentary on their interpretation and practical application as well as interaction with EC and UK tax law benefiting from the authors extensive experience in this area of tax. I Authoritative – benefit from the author’s extensive experience of this area I Comprehensive- detailed exposition of tax treaties from a UK perspective I Unique- the only book dedicated to explaining the UK tax treaty network I Up to date- the latest UK and EC tax treaty developments and the 2008 OECD Model Convention The ideal companion to CCH’s Annotated Tax Treaties 2008-09 – combines the full database of treaties with in-depth commentary for easy access to all the information a tax adviser needs to effectively solve cross-border transactions. The author – Jonathan Schwarz BA LLB LLM FTII, is a practicing Barrister and recognised authority on international tax. This extensively updates and expands on his 2001 book – Tax Treaties: United Kingdom Law and Practice’ including the latest developments. An indispensable guide to the UK treaty network and related law forBOOKS tax practitioners. Co-publication with CCH UK July 2009, 417 pp., softcover ISBN: 9789041131751 Price: EUR 156.00 / USD 206.00 / GBP 125.00 28 www.kluwerlaw.com
  • 29. Systems of General Sales by Robert F. van Taxation: Theory Policy and Brederode PracticeSales taxes − including gross receipt taxes, retail sales taxes and value added taxes −are a key part of the fiscal revenue of many countries. Given an increasingly globaleconomy − and the recent stresses to which its been subjected − many issues comeinto play in connection with the legal, tax policy and economic implicationspresented by the taxation of international transactions.This thoughtful work begins with the basics and approaches sales taxation from anumber of different aspects. It provides in-depth economic analysis (for non-economists) of all the taxes covered, including tax shifting, tax incidence, theeconomic effect of reduced rates and exemptions, tax accumulation, regressivity, andthe Laffer curve approach. In addition, it offers a tax policy approach in regard tospecific economic sectors such as the treatment of small enterprises, financialservices, and real property.This highly useful reference employs a comparative focus as well, especially where USsales tax is contrasted to EU VAT (e.g., in regard of e-commerce and the treatment ofcapital goods). Last but not least, the work offers insightful legal analysis in such keyareas as cross-border transactions and US constitutional restraints.August 2009, 392 pp., hardboundISBN: 9789041128324 BOOKSPrice: EUR 140.00 / USD 185.00 / GBP 112.00Series on International Taxation 33 www.kluwerlaw.com 29
  • 30. NEW edited by Jacques Malherbe Tax Amnesties The controversial assumption that underlies tax amnesties is that, at least in some situations, it is preferable to sacrifice the penalties for past non-compliance (and perhaps even the tax owing itself) in exchange for improved compliance in the future. Some commentators argue that tax amnesties actually undermine future compliance because some taxpayers may be encouraged to engage in non-compliance in anticipation of a future tax amnesty. Consequently, tax amnesties must be designed and implemented cautiously from a public policy perspective. The scope of this highly relevant book is impressive. It covers the experience with tax amnesties of a variety of countries, deals with the constitutionality, morality, and economic effects of tax amnesties, and discusses the compatibility of tax amnesties with international agreements, in particular, the Treaty of the European Community. As the renowned international tax expert Brian Arnold observes in the work’s foreword: “The book is an important contribution to the literature on tax amnesties, as there is no comparable source dealing with the topic... It is timely because the elimination of bank secrecy and the proliferation of Tax Information Exchange Agreements with tax havens have led several countries to adopt tax amnesty programs. The book should be required reading for tax practitioners, scholars, and tax policy officials.”BOOKS Forthcoming October 2010, hardbound ISBN: 9789041133649 Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00 30 www.kluwerlaw.com
  • 31. Tax Reform in the 21st Century edited by Richard Krever & A Volume in Memory of Richard Musgrave John G. HeadNo government can be sustained without the ability to tax its citizens. The questionthen arises how can a nation do so in a way that’s fair and equitable to taxpayerswhile simultaneously promoting economic growth and providing the state with thefunds it needs to adequately address the needs of its citizens?This insightful work, featuring contributions from a stellar array of international taxexperts and economists, addresses the crucial, relevant issues which developedcountries will confront in the early decades of the 21st century:I The pursuit of tax reform.I Personal tax base: income or consumption?I Tax rate scale: equity and efficiency aspects.I Business tax reform: structural and design issues.I Interjurisdictional issues.I Controlling tax avoidance.July 2009, 576 pp., hardboundISBN: 9789041128294Price: EUR 95.00 / USD 125.00 / GBP 76.00Series on International Taxation 34 BOOKS www.kluwerlaw.com 31
  • 32. Transfer Pricing and the NEW by Jens Wittendorff Arms Length Principle in International Tax Law The proposed book analyzes the legal basis for the arms length principle and the contents of the principle in U.S. tax law as well as the OECD Model Tax Convention and Transfer Pricing Guidelines. It includes a thorough review of international case law on transfer pricing from the U.S., Canada, Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden and Norway. The book consists of the following chapters: Part One - Introduction Part Two – The Legal Basis for the Arms Length Principle • U.S. Tax Law • OECD • Other International Law Part Three – The Concept of the Arms Length Principle • General • U.S. Tax Law • German Tax Law • Article 9(1) of the OECD Model Part Four – General Arms Length Rules • Recognition of the Controlled Transaction • Combined and Separate Arms Length Test • Set-Offs • Multiple Year AnalysisBOOKS • Comparability Requirement • Foreign Legal Restrictions • Arms Length Range Part Five – Special Arms Length Rules • Services • Cost Sharing • Intangibles Part Six – Transfer Pricing Methods • General • Transfer Pricing Methods Part Seven - Conclusion August 2010, 920 pp., hardbound, ISBN: 9789041132703 Price: EUR 160.00 / USD 216.00 / GBP 128.00 Series on International Taxation 35 32 www.kluwerlaw.com
  • 33. NEW by Raymond P.C. UCITS and Taxation Adema Towards Harmonization of the Taxation of UCITSUndertakings for the Collective Investment of Transferable Securities (UCITS) involvecollective investment funds, which are authorized to market their units amongcountries within the European Union. The objective of the original UCITS directivewas to allow for open-ended funds investing in transferable securities to be subject tothe same regulation in every Member State. It was hoped that once such legislativeuniformity was established throughout Europe, funds authorized in one Member Statecould be sold to the public in each Member State without further authorization,thereby furthering the EU’s goal of a single market for financial services in Europe.Unfortunately, the reality differed somewhat from the expectation.This insightful work examines the taxation of UCITS in Austria, Germany, theNetherlands, and the United Kingdom. It analyzes the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. Italso features a number of recommendations to remove the tax advantages anddisadvantages that occur in cross border trading.December 2009, 576 pp., hardbound,ISBN: 9789041128393Price: EUR 130.00 / USD 172.00 / GBP 104.00 BOOKSEUCOTAX Series on European Taxation 25 www.kluwerlaw.com 33
  • 34. Of Special Interest by Klaus Vogel Klaus Vogel on Double Taxation Conventions, 3rd ed. A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice Double taxation conventions (DTCs) raise a plethora of interpretational questions for the practitioner and student of tax law. This book provides the answers. An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a guide to all legal issues DTCs raise and includes information on worldwide case law and commentators views. The OECD Model Convention serves as the organisational basis for this work. Each chapter focuses on one article of the Convention and provides: I the wording of the article and that of the respective articles of the UN and US Models I the official Commentary by OECD I an extensive discussion by the authors of the legal problems involved In addition, Klaus Vogel on Double Taxation Conventions offers an account of all German tax treaties, how they differ from the model provisions, and the potential practical impact of such differences. The first two editions have been used by lawyers, tax advisers, and scholars all over the world. Courts in Canada, Germany, South Africa, and the Netherlands have cited them as authority. This revised edition includes the most recent OECD Model revisions and all recent case law and relevant literature. The authors have rethought many of the problems discussed, further improved their argument, and amended theirBOOKS views where they have been convinced by opponents. November 1997, 1520 pp., hardbound ISBN: 9789041108920 Price: EUR 499.00 / USD 674.00 / GBP 415.00 34 www.kluwerlaw.com
  • 35. Of Special Interest by Brian. J. Arnold & International Tax Primer Michael J. McIntyre The Fundamental Principles and Structure of International TaxThe international aspects of income taxation have become increasingly important ascountries worldwide have become more economically integrated. International TaxPrimer provides an introduction to the policies that countries seek to advance withtheir international tax rules, with numerous examples drawn from the practices ofboth developed and developing countries. It grew out of the authors work with theOECD in conducting seminars on international tax for tax officials in countriesemerging from the collapse of the Soviet Union.The book strikes a balance between the specific and the general by illustrating thefundamental principles and structure of international tax with frequent reference toactual practice in a variety of countries. Coverage includes:I the role of the tax adviserI tax planning techniquesI international double taxationI transfer pricing; anti-avoidance rulesI tax treaties, including discussion of the OECD and UN Model TreatiesI emerging issues, such as e-commerce and harmful tax competitionTable of Contents:Preface. Chapter 1. Introduction. Chapter 2. Jurisdiction to Tax. Chapter 3. DoubleTaxation Relief. Chapter 4. Transfer Pricing. Chapter 5. Anti-Avoidance Measures. BOOKSChapter 6. Tax Treaties. Chapter 7. Emerging Issues. Glossary of International TaxTerms. Selected Bibliography. Index.October 2002, 174 pp., softcoverISBN: 9789041188984Price: EUR 71.00 / USD 96.00 / GBP 59.00 www.kluwerlaw.com 35
  • 36. Of Special Interest edited by Victor Thuronyi Tax Law Design & Drafting This book examines the development of tax legislation from a comparative law perspective, an area in which very little of a general nature has previously been written. Based on the experience of the IMF Legal Department in assisting many developing and transition countries to draft tax legislation, it comprises contributions by tax experts from around the world. This useful guide aims to identify the legal issues that arise in the drafting of tax laws and to examine the various solutions which have been devised in national legislation. A comparative tax law bibliography and a bibliography of the national tax laws of IMF member countries are included in appendix. Its practical nature and the general scope of its discussion will make it a valuable tool not only for officials in developing and transition countries and their advisors, but also for students, academics and practitioners with an interest in comparative tax law. A two-volume paperback edition of this work was published by the IMF in 1996 and 1998. Table of Contents: Preface. Acknowledgements. Table of Tax Laws Cited. Introduction. Part 1. 1. Tax Legislative Process, Richard K. Gordon and Victor Thuronyi. 2. Legal Framework for Taxation, Frans Vanistendael. 3. Drafting Tax Legislation, Victor Thuronyi. 4. Law of Tax Administration and Procedure, Richard K. Gordon. 5. Regulation of Tax Professionals, Victor Thuronyi and Frans Vanistendael. 6. Value-Added Tax, David Williams. 7. VAT Treatment of Immovable Property, Sijbren Cnossen. 8. Excises, Ben J.M. Terra. 9. Tax on Land and Buildings, Joan M. Youngman.BOOKS 10. Taxation of Wealth, Rebecca S. Rudnick and Richard K. Gordon. 11. Social Security Taxation, David Williams. 12. Presumptive Taxation, Victor Thuronyi. 13. Adjusting Taxes for Inflation, Victor Thuronyi. Part 2. Introduction to the Income Tax. 14. Individual Income Tax, Lee Burns and Richard Krever. 15. The Pay-As-You-Earn Tax on Wages, Koenraad van der Heeden. 16. Taxation of Income from Business and Investment, Lee Burns and Richard Krever. 17. Depreciation, Amortization, and Depletion, Richard K. Gordon. 18. International Aspects of Income Tax, Richard J. Vann. 19. Taxation of Enterprises and Their Owners, Graeme S. Cooper and Richard K. Gordon. 20. Taxation of Corporate Reorganizations, Frans Vanistendael. 21. Fiscal Transparency, Alexander Easson and Victor Thuronyi. 22. Taxation of Investment Funds, Eric M. Zolt. 23. Income Tax Incentives for Investment, David Holland and Richard J. Vann. Comparative Tax Law Bibliography. Bibliography of National Tax Laws of IMF Member Countries. Index. About the Authors. February 2000, 1200 pp., hardbound ISBN: 9789041197849 Price: EUR 369.00 / USD 498.00 / GBP 306.00 36 www.kluwerlaw.com
  • 37. BacklistEuropean Tax Law – 5th editionby Ben J. M. Terra & Peter J. WattelMarch 2008, 860 pp., hardboundISBN: 9789041127402Price: EUR 140.00 / USD 185.00 / GBP 112.00European Tax Law – 5th editionAbridged Student editionby Ben J.M. Terra & Peter J. WattelMarch 2008, 400 pp., softcoverISBN: 9789041127419Price: EUR 85.00 / USD 112.00 / GBP 68.00Guide to Taxation of Sportspersons inCertain Relevant Jurisdictionsedited by Garrigues Law Firm and TAXANDNetworkNovember 2008, 250 pp., hardboundISBN: 9789041127914Price: EUR 60.00 / USD 79.00 / GBP 48.00Tax Compliance Costs for Companies in anEnlarged European Communityedited by Michael LangMay 2008, 524 pp., hardboundISBN: 9789041126665Price: EUR 160.00 / USD 211.00 / GBP 128.00EUCOTAX Series on European Taxation 19A Vision of Taxes within and outsideEuropean Bordersedited by Luc Hinnekens & Philippe HinnekensJanuary 2008, 1058 pp., hardbound For information about other titles in the practiceISBN: 9789041126405 area of International taxation, please visitPrice: EUR 191.00 / USD 258.00 / GBP 158.00 www.kluwerlaw.com. www.kluwerlaw.com 37
  • 38. Title IndexC GChina Master Tax Guide – Guide to Global Real Estate Investment7th edition 2009/2010 4, 10 Trusts. A Regulatory and Tax Perspective 4, 18Comparative Income Taxation. Guide to International Transfer Pricing 3, 19A Structural Analysis – 3rd edition 4, 11 Guide to Taxation of Sportspersons inCross-Border Enforcement of Claims in Certain Relevant Jurisdictions 37the EU: History, Present and Future 12 HD A Handbook of EU VAT Legislation 4, 7Directory of EC Case Law on Direct Taxation 13 IE IFRS Manual of Accounting 2009 37ECJ VAT Yearbook 2009: VAT Decisions of Individual’s Income under Double Taxation 3, 21the Court of Justice of the EuropeanCommunities 14 International Exchange of Information and the Protection of Taxpayers 3, 22EC Tax Review 6 The International Tax Law ConceptEurope-China Tax Treaties 4, 15 of Dividend 3, 23European Direct Taxation: Case Law and International Tax Primer - The FundamentalRegulations – 2nd edition 3, 16 Principles and Structure of International Tax 35European Tax Law - 5th edition International Trust Laws and Analysis - Company Laws, Wealth ManagementF & Tax Planning Strategies 4, 8Fiscal Sovereignty of the Member States 3, 17 Interpretation of Double Taxation Conventions - General Theory and Brazilian Perspective 24 Intertax 538 www.kluwerlaw.com
  • 39. K TKlaus Vogel on Double Taxation Tax Amnesties 3, 30Conventions - A Commentary to the OECD, Tax Compliance Costs for CompaniesUN and U.S. Model Conventions for the in an Enlarged European Community 37Avoidance of Double Taxation of Incomeand Capital. With Particular Reference to Tax Law Design and Drafting 36German Treaty Practice 34 Tax Reform in the 21st Century 31 Transfer Pricing and the Arms’ LengthP Principle in International Tax Law 3, 32Permanent Establishments.A Domestic Taxation, Bilateral Tax Treaty Uand OECD Perspective 3, 25 UCITS and Taxation - TowardsProcedural Rules in Tax Law in the Harmonization of the Taxation of UCITS 4, 33Context of European Union andDomestic Law 3, 26 V A Vision of Taxes within and outsideQ European Borders 37Quick Reference to EU VAT Compliance 4, 27SSchwarz on Tax Treaties 4, 28Structuring Foreign Investment in USReal Estate 4, 9Systems of General Sales Taxation:Theory and Practice 29 www.kluwerlaw.com 39
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