2014

Global Tax guides

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Cover_Worldwide-Corporate-Tax-Guide-2014

2014 Worldwide Corporate Tax Guide

The chapters in this guide provide at-a-glance information, as well as details on the taxes on corporate income and gains, determination of trading income, other significant taxes, miscellaneous matters (including foreign-exchange controls, debt-to-equity rules, transfer pricing, controlled foreign companies and anti-avoidance legislation) and treaty withholding tax rates. The content is based on information current as of 1 January 2014, unless otherwise indicated in the text of the chapter.

 

Cover_2013-2014-Worldwide-personal-tax-guide

2013-2014 Worldwide Personal Tax Guide

The chapters in this guide provide information on personal income tax, other taxes, social security, tax filing and payment procedures, double tax relief and tax treaties, temporary visas, work visas and permits, residence visas and permits, and family and personal considerations. This guide also contains appendices containing tables on the taxability of income items and sample tax calculations.

 

Cover_Worldwide-VAT-GST-and-sales-tax-guide-2014

2014 Worldwide VAT, GST and Sales Tax Guide

The chapters in the guide are current as of 1 January 2014 unless we cite a more recent date for a particular law. With some variation, the chapters provide at-a-glance information, as well as details on the scope of the tax, persons liable, tax rates, time of supply, the recovery of the tax by taxable persons and non-established businesses, invoicing, and tax returns and payments. For Member States of the European Union, we also give information about INTRASTAT reports and EU Sales Lists.