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International Taxation of Low-Tax Transactions, 2nd Edition

International Taxation of Low-Tax Transactions, 2nd Edition

  • Author:
  • Publisher: Juris Publishing_
  • ISBN: 9781578232895
  • Published In: April 2018
  • Format: Loose-leaf , 1414 pages
  • Jurisdiction: Anguilla, Aruba, Australia, Austria, Bahamas, Barbados, Belgium, Belize, Bermuda, British Virgin Islands, Canada, Cayman Islands, Costa Rica, Cyprus, Dominican Republic, European Union, Finland, France, Germany, Greece, Guernsey, Hong Kong, Indonesia, International, Ireland, Italy, Jamaica, Japan, Jersey, Jordan, Labuan, Liechtenstein, Macau, Malta, Mauritius, Mexico, Monaco, Netherlands, Netherlands Antilles, Nevis, New Zealand, Norway, Panama, Portugal, Romania, San Marino, Seychelles, Singapore, Spain, Sri Lanka, St Vincent, Sultanate Of Oman, Switzerland, Trinidad and Tobago, Turks And Caicos Islands, U.K., U.S., United Arab Emirates, Uruguay ? Disclaimer:
    Countri(es) stated herein are used as reference only
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  • Description 
  • Contents 
  • Author 
  • Details

    Includes coverage of 59 countries and the European Union and includes information on double taxation treaties.  This work offers insights into the fiscal conflict among jurisdictions, with low-tax jurisdictions offering favorable tax policies and incentives to attract foreign business and investment and high-tax jurisdictions attempting to prevent or penalize the use of such incentives by their taxpayers who seek to defer or avoid tax liability in their home countries. The types of taxation and taxation policies of each jurisdiction, including options for achieving favorable tax status, are examined in detail.

  • High-Tax Jurisdictions

    Preface

    Australia
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Devices for Utilising Low-Tax Jurisdictions
     

    Austria
    Attitude of Fiscal Authorities 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Devices for Utilising Low-Tax Jurisdictions
     

    Belgium
    Transactions with Low-Tax Jurisdictions 
    Absence of General Anti-Avoidance Disposition 
    Anti-Avoidance Dispositions of the Income Tax Code 
    Tax Treaties 
    Treaty Shopping 
    Vehicles for Using Low-Tax Jurisdictions
     

    Canada
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Permissible Devices for Using Low-Tax Jurisdictions 
    Conclusion
     

    Finland
    Introduction 
    Tax Treaty Regime 
    Treatment of Offshore Transactions
     

    France
    Introduction 
    Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treaty Shopping 
    Tax Haven Legislation
    Tax Vehicles
     

    Germany
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Permissible Devices for Utilising Low-Tax Jurisdictions
     

    Greece
    Introduction 
    Attitude of Fiscal Authorities towards Transactions
    with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Permissible Devices for Utilising Low-Tax Jurisdictions


    Indonesia
    Tax Regime
    Double-Taxation Treaties 
    Indonesian Source Jurisdiction 
    Residence Jurisdiction
     

    Italy
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Use of Tax Havens
     

    Japan
    Introduction 
    Tax Treaty Regime 
    Domestic Legislation with Regard to Low-Tax Transactions 
    Transfer Pricing

    Mexico
    Attitude of Fiscal Authorities toward Transactions
    Involving Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Off-shore Transactions 
    Permissible Devices for Utilising Low-Tax Jurisdictions
     

    The Netherlands
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime
    Treatment of Offshore Transactions 
    Permissible Devices for Utilising Low-Tax Jurisdictions


    New Zealand
    Introduction
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Permissible Devices for Utilising Low-Tax Jurisdictions
     

    Norway
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Permissible Devices for Using Low-Tax Jurisdictions
     

    Portugal
    Transactions with Low-Tax Jurisdictions 
    Permissible Devices for Utilising Low-Tax Jurisdictions
     

    Romania
    Introduction 
    Attitude of Fiscal Authorities towards Transactions
    Involving Low-Tax Jurisdictions 
    Tax Treaty Regime
     

    Spain
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Devices for Using Low-Tax Jurisdictions 
     

    United Kingdom
    Transactions with Low-Tax Jurisdictions 
    Tax Treaty Regime 
    Offshore Transactions 
    Devices for Utilising Low-Tax Jurisdictions

     

    United States
    Transactions with Low-Tax Jurisdictions 
    United States Patriot Act 
    Tax Treaty Regime 
    Treatment of Offshore Transactions 
    Permissible Devices for Utilising Low-Tax Jurisdictions
     

    Low-Tax Jurisdictions

    Anguilla
    Introduction 
    Tax Regime
    Impact of Tax Treaties 
    Sourcing Income within Anguilla 
    Establishing Residence within Anguilla 
    Vehicles Available for Achieving Favourable Tax Status
     

    Aruba
    Introduction 
    Aruba Tax Regime 
    Advantages of Sourcing Income in Aruba 
    Vehicles for Achieving Favourable Tax Status
    Impact of Tax Treaties and Kingdom Tax Arrangement 
    Establishing Residence and Presence in Aruba
     

    The Bahamas
    Introduction
    Individuals 
    Companies 
    Partnerships 
    Trusts 
    Taxes
    Special Business
     

    Barbados
    Introduction 
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Procedure for and Advantages of Sourcing Income 
    Procedure for and Advantages of Establishing Residence
     

    Belize
    Introduction 
    Tax Tools 
    Banking 
    Tax Regime and Classification as No-Tax Jurisdiction for Non-Residents 
    Establishing Residence in Belize 
    Domestic Taxes for Residents 
    Vehicles Available for Achieving Favourable Tax Status
     

    Bermuda
    Tax Regime 
    Impact of Tax Treaties 
    Sourcing Income within Bermuda 
    Establishing Residence within Bermuda 
    Vehicles Available for Achieving Favourable Tax Status 
    Conclusion
     

    British Virgin Islands
    Introduction 
    Definitions 
    Tax Regime and Classification as No Tax or Low Tax 
    Stamp Duty 
    Tax Treaties 
    Sourcing Income within the British Virgin Islands 
    Vehicles for Achieving Favourable Tax Status 
    Conclusion
     

    Cayman Islands
    Introduction 
    Banking 
    Insurance 
    Corporations and Companies 
    Limited Partnerships 
    Trusts 
    Residence, Employment, and Carrying on Business
     

    Costa Rica
    Tax Regime and Classification as Low-Tax Jurisdiction
    Impact of Tax Treaties 
    Sourcing Income in Costa Rica 
    Establishing Residence in Costa Rica 
    Vehicles Available for Achieving Favourable Tax Status
     

    Cyprus
    Introduction 
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction
    Impact of Tax Treaties 
    Sourcing Income within Cyprus 
     

    Dominica
    Introduction 
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Procedure for and Advantages of Sourcing Income within Jurisdiction 
    Caribbean Common Market
    Procedure for and Advantages of Establishing
    Residence within Jurisdiction 
    Vehicles for Achieving Favourable Tax Status
     

    Gibraltar - Reserved

    Guernsey
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Tax Treaties 
    Procedure for and Advantages of Sourcing Income
    within the Jurisdiction 
    Procedure for and Advantages of Establishing Residence
    within the Jurisdiction 
    Vehicles Available for Achieving Favourable Tax Status
     

    Hong Kong
    Introduction 
    Tax Regime and Classification as a Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Profits Tax in Hong Kong 
    Establishing Residence within Hong Kong
     

    Ireland
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income within Ireland 
    Establishing Residence within Ireland 
    Vehicles for Achieving Favourable Tax Status
     

    Jamaica
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income in Jamaica 
    Establishing Residence in Jamaica 
    Vehicles for Achieving Favourable Tax Status
     

    Jersey
    Tax Regime and Status as Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income within Jersey 
    Establishing Residence within Jersey 
    Vehicles Available for Achieving Favourable Tax Status
     

    Jordan
    Introduction 
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Non-Operating Foreign Companies 
    Investment Promotion 
    Jordan Industrial Estates Exemption 
    Free Zones 
    Aqaba Special Economic Area 
    Qualifying Industrial Zones 
    Estate Tax 
    Double Taxation Treaties
     

    Kuwait
    Status as Low-Tax or No-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income within Kuwait 
    Establishing Residence within Kuwait 
    Incentives
     

    Liechtenstein
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Forms of Taxation 
    Impact of Tax Treaties 
    Sourcing Income within Liechtenstein
    Establishing Residence within Liechtenstein 
    Vehicles Available for Achieving Favourable Tax Status 
    Conclusion
     

    Macao
    Introduction
    The Tax System
     

    Malta
    Introduction
    Sourcing Income within the Jurisdiction 
    Establishing Residence within the Jurisdiction 
    European Union, European Economic Area, and Swiss Nationals
    Non-European Union, European Economic Area, and Swiss
    Nationals 
    Double-Taxation Relief 
    Vehicles Available for Achieving Favourable Tax Status 
    Conclusion
     

    Mauritius
    Introduction 
    Tax Regime 
    Sourcing Income within Mauritius 
     

    Monaco
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Sourcing Income in Monaco 
    Establishing Residence in Monaco 
    Vehicles for Achieving Tax-Favourable Status 
    Conclusion
     

    Netherlands Antilles
    Classification of the Current Tax Regime and its Main Elements 
    Impact of Double-Tax Treaties 
    Procedure for and Advantages of Sourcing Income within the Jurisdiction 
    Procedure for and Advantages of Establishing Residence within
    the Jurisdiction 
    Vehicles Available for Achieving Favourable Tax Status
     

    Nevis
    Introduction
    Impact of Tax Treaties 
    Sourcing Income within the Jurisdiction 
    Establishing Residence within the Jurisdiction 
    Vehicles Available for Achieving Favourable Tax Status


    Oman
    Tax Regime 
    Procedure for Sourcing Income 
    Establishing Residence in Oman
    Vehicles Available for Achieving Favourable Tax Status
     

    Panama
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Establishing Residence within Panama 
    Vehicles Available for Achieving Favourable Tax Status
     

    San Marino
    Introduction
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income in San Marino 
    Establishing Residence in San Marino 
    Vehicles Available for Achieving Favourable Tax Status
     

    Seychelles
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income in Seychelles 
    Establishing Residence within Seychelles 
    Vehicles Available for Achieving Favourable Tax Status
     

    Singapore
    Introduction 
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties
    Sourcing Income within the Jurisdiction
    Establishing Residence within the Jurisdiction 
    Conclusion


    Sri Lanka

    Tax Regime and Classification as Non-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Procedure for and Advantages of Sourcing Income within Jurisdiction 
    Procedure for and Advantages of Establishing Residence within the Jurisdiction 
    Individuals 
    Vehicles Available for Achieving Favorable Tax Status
     

    St Vincent and The Grenadines
    Introduction
    Tax Regime 
    Tax Treaties 
    Offshore Centre
     

    Switzerland
    Introduction 
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income within Switzerland 
    Establishing Residence within Switzerland 
    Vehicles Available for Achieving Favourable Tax Status
     

    Trinidad and Tobago
    Introduction 
    Impact of Tax Treaties 
    Sourcing Income 
    Establishing Residence 
    Vehicles for Achieving Favourable Tax Status


    Turks and Caicos Islands
    Introduction 
    Tax Regime and Classification as No-Tax Jurisdiction 
    Impact of Tax Treaties 
    Procedure for and Advantages of Sourcing Income 
    Establishing Residence within the Jurisdiction 
    Vehicles Available for Favourable Tax Status 
    Conclusion
     

    United Arab Emirates
    Tax Regime and Classification as a No-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income in the United Arab Emirates 
    Establishing Residence in the United Arab Emirates 
    Vehicles Available for Achieving Favourable Tax Status 
     

    Uruguay
    Offshore Corporations
     

    United States Virgin Islands
    Tax Regime and Classification as No-Tax or Low-Tax Jurisdiction 
    Impact of Tax Treaties 
    Sourcing Income in the United States Virgin Islands 
    Establishing Residence in the United States Virgin Islands
    Vehicles Available for Achieving Favourable Tax Status
     

    European Union
    Introduction 
    Direct Taxes 
    Value-Added Taxes 
    Capital Duty 
    Transfer Pricing Convention 
    Mutual Assistance Directive
    Case Law 
    Report on Harmful Tax Competition 
    Electronic Commerce
     

    Double-Taxation Treaties
    Introduction 
    Development of Double-Taxation Treaties 
    The Commentary 
    Types of Double-Taxation Agreements 
    Inheritance Tax Double-Taxation Agreements 
    Organisation for Economic Co-Operation Development Models

  • About the Editor:

    Professor Dennis Campbell is the Director of the Center for International Legal Studies (CILS) in Salzburg, Austria, and teaches as an adjunct Professor at Suffolk University Law School. He is the former Director of International Programs and Professor of Law at University of the Pacific, McGeorge School of Law. He has lectured at Stockholm University, Helsinki University, Salzburg University, National University of Taiwan, Warsaw University, and Jagiellonian University. He is a member of the New York State Bar and the Iowa State Bar and is a former Assistant Secretary of the California State Senate.

    The Center for International Legal Studies promotes the dissemination of information among members of the international legal community, through research and publication projects, post-graduate and professional training programs, and academic seminars, professional symposia and continuing legal education conferences. Nearly 5,000 lawyers worldwide have been designated as Fellows of the CENTER FOR INTERNATIONAL LEGAL STUDIES in recognition of their contributions to its programs. The Center provides observers on a regular basis at meetings of UNCITRAL and its Working Groups in Vienna and New York.


    About the Contributors:

    High-Tax Jurisdictions

    Preface, Dale R Johnson, Manufacturers’ Services Ltd

    Australia, Philip Diviny, Middletons

    Austria, Friedrich Schwank, Law Offices Dr F Schwank

    Belgium, Inès Wouters, Afschrift Association d’Avocats

    Canada, Ross D Tunnicliffe, Clark, Wilson

    Finland, Janne Juusela and Jonna Yli-Äyhö, Attorneys at Law Borenius Ltd.

    France, Marylène Bonny-Grandil, Altexis

    Germany, Hans-Jörg Wittmann, ADVISES Partnerschaft von Rechtsanwälten Wirtschaftsprüfern 

    Greece, Christos Th Vardikos, Vardikos & Vardikos

    Indonesia, P D D Dermawan, M Arie Armand, and Benny Handoko, DNC Advocates at Work

    Italy, G Massimiliano Danusso and Laura Vicentini, Brosio, Casati & Associati

    Japan, Masahiro Murashima, Kitahama Partners L.P.C.

    Mexico, Luis E Meurinne M, Arias, Meurinne y Rodríguez, S.C.

    The Netherlands, Peter Lier, KPMG Meijburg & Co

    New Zealand, David Simcock, Bell Gully

    Norway, Øystein A Sverre, Braekhus Dege

    Portugal, Mariana Gouveia de Oliveira and Miguel Teixeira De Abreu, Abreu Advogados

    Romania, Angela Rosca, Taxhouse - Taxand

    Spain, Joan-Ramon Miquel Torrents and Fèlix Castells, Marti & Associats

    United Kingdom, Richard C S Palmer, Ashurst

    United States, Ansgar A. Simon, Shearman & Sterling LLP


    Low-Tax Jurisdictions

    Anguilla, Palmavon J Webster, Webster & Dyrud

    Aruba, P John Tchong and Andin C G Bikker, Croes, Wever & Tchong

    The Bahamas, Michael L Paton, Lennox Paton

    Barbados, Andrew V Thornhill, George Walton Payne & Co

    Belize, Steve Saemmler Klein and Boyd Reneau, Butterfield, Reimer & Associates

    Bermuda, Wendell Hollis and Peter D Martin, Mello, Jones & Martin

    British Virgin Islands, Valerie C Georges-Thomas, Lex Caribbean Law Offices

    Cayman Islands, Michael L Alberga, Myers & Alberga

    Costa Rica, Silvio Lacayo, Inversiones Basicas, SA

    Cyprus, Andreas Neocleous and Philippos Aristotelous, Andreas Neocleous & Co

    Dominica, Bernard Don McDonald Christopher, Don Christopher & Co

    Guernsey, Mark A J Helyar, Financial Services Gray

    Hong Kong, Shane F Weir, Weir & Associates

    Ireland, Michael Ryan, McCann FitzGerald

    Jamaica, Loreen A Walker, Nunes, Scholefield, DeLeon & Co

    Jersey, Antony R Hillman, Crills

    Jordan, Michael T Dabit, Michael T Dabit & Associates

    Kuwait, Mishare Mohamed Al-Ghazali, The Law Offices of Mishare Al-Ghazali

    Liechtenstein, Ernst J Walch, Walch & Schurti

    Macao, Jorge Simão, Dr Jorge Simão & Associates

    Malta, Stephan Balzan and Jonathan De Giovanni, EMD

    Mauritius, Dev Joory, International Financial Services Limited

    Monaco, William Easun, Lawrence Graham

    Netherlands Antilles, Wendell Meriaan, KPMG Tax & Legal Services

    Nevis, Mario M Novello, Trident Corporate Services, Inc

    Oman, Mohammed Al Murtada Hamid, Al Alawi, Mansoor Jamal & Co

    Panama, Alvaro Aguilar, Lombardi Aguilar & Garcia

    San Marino, Maurizio Bastianelli, Studio Mancinelli

    Seychelles, John Goldsworth, The Mill Office

    Singapore, Loo Choon Chiaw, Loo & Partners

    Sri Lanka, F J & G de Saram

    St Vincent and The Grenadines, Margaret Hughes Ferrari, Hughes and Cummings Chambers

    Switzerland, Denis Berdoz, Baker & McKenzie

    Trinidad and Tobago, Mark James Morgan, Fitzwilliam, Stone, Furness-Smith & Morgan

    Turks and Caicos Islands, Anne M Phelan, Finbar F Dempsey & Company

    United Arab Emirates, Mark E Bisch, Sam E Eversman, and Richard T DeBelden, Al-Mehairi Legal Consultants in Association with Fulbright & Jaworski LLP

    Uruguay, Juan Federico Fischer, Muxí & Asociados

    United States Virgin Islands, William L Blum, Solomon Pearl Blum Heymann & Stich LLP

    European Union, John H Graham, Graham, Smith & Partners

    Double-Taxation Treaties, Stephen Pallister, Charles Russell LLP

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