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Contents

International Tax Strategies Table of Contents

1. Tax Systems and Their Bases of Taxation.

  • Background.
  • Categories of Tax.
  • Capital v. Income Distinction.
  • Worldwide v. Territorial Tax Systems.
  • Worldwide Basis.
  • Territorial Basis. Territorial Basis plus Remittances.
  • Residency.
  • Citizenship Test.

2. International Taxation.

  • Background.
  • Double Taxation.
  • Double Tax Agreements.
  • Income and Capital Gains Tax Agreements.
  • Inheritance Tax Agreements.
  • European Union Taxation
  • EU Savings Directive.
  • Information Exchange.
  • Withholding Tax.

3. International Financial Centres

  • International Financial Centre Vehicles.
  • Companies and Trusts.