基本説明
Covers many new tax treaties and information exchange agreements that impact this area, along with amendments to enactments relating to companies, electronic transactions, insurance, trusts, etc. New jurisdictions such as Australia, Dubai and the USA are being added to this edition.
Contents
Introduction. Anguilla. Antigua & Barbuda. Australia. Austria. Bahamas. Barbados. Belize. Bermuda. British Virgin Islands. Brunei. Canary Islands (Spain). Cayman Islands. Cook Islands. Costa Rica. Cyprus. Dubai. Gibraltar. Guernsey. Hong Kong. Hungary. Isle of Man. Israel. Jersey. Liberia. Liechtenstein. Luxembourg. Madeira (Portugal). Malaysia (and Labuan). Malta. Marshall Islands. Mauritius. Monaco. Netherlands. Netherlands Antilles. New Zealand. Panama. Qatar. St Kitts & Nevis. St Lucia. St Vincent. Samoa. San Marino. Seychelles. Singapore. St Lucia. Switzerland. Turks & Caicos Islands. UK. Uruguay. USA. US Virgin Islands. Vanuatu. The OECD and the offshore world. Tax information exchange agreements. Holding companies in the EU. The Smith Story.