1761 taxation catalogue 2010 1761 taxation catalogue 2010

From Kluwer Law International...

InternationalTaxation 2010

Includes 2008-2009

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Kluwer 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:� Banking/Finance/Insolvency Law� Commercial Arbitration and Litigation� Comparative Law� Competition/Antitrust Law� Corporate/Commercial Law � Employment/Labor Law � European Community Law � Intellectual Property Law� International Energy and Environmental Law� International Law � International Taxation � International Trade Law � Transportation Law

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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.

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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.

New Titles

Procedural Rules in Tax Law in the Contextof European Union and Domestic Lawedited by Michael Lang, Pasquale Pistone,Josef Schuch & Claus StaringerForthcoming October 2010, hardboundISBN: 9789041133762Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00

Fiscal Sovereignty of the Member States inan Internal Market: Past and Futureedited by Sjaak JansenForthcoming October 2010, 352 pp., hardboundISBN: 9789041134035Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00

Tax Amnestiesedited by Jacques MalherbeForthcoming October 2010, hardboundISBN: 9789041133649Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00

Individuals' Income under Double TaxationConventions: A Brazilian Approachby Daniel BellanSeptember 2010, 525 pp., hardboundISBN: 9789041132789Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00

Guide to International Transfer Pricing edited by Ceteris US, LLPSeptember 2010, softcover, annual manualISBN: 9789041131218Price: EUR 260.00 / USD 350.00 / GBP 207.00

Permanent Establishments. A DomesticTaxation, Bilateral Tax Treaty and OECDPerspective edited by Ekkehart Reimer, Stefan Schmid &Nathalie Urban August 2010, softcover, annual manualISBN: 9789041131232Price: EUR 260.00 / USD 350.00 / GBP 208.00

The International Tax Law Concept ofDividend by Marjaana Helminen July 2010, 304 pp., hardboundISBN: 9789041132062Price: EUR 130.00 / USD 176.00 / GBP 104.00Series on International Taxation 36

Transfer Pricing and the Arm's LengthPrinciple in International Tax Law by Jens Wittendorff August 2010, hardbound,ISBN: 9789041132703Price: EUR 160.00 / USD 216.00 / GBP 128.00Series on International Taxation 35

European Direct Taxation: Case Law andRegulations - 2nd Edition by Dennis Weber June 2010, 1632 pp., softcover,ISBN: 9789041133366Price: EUR 99.00 / USD 134.00 / GBP 79.00

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Europe-China Tax Treaties edited by Michael Lang, Jianwen Liu & Gongliang Tang May 2010, 320 pp., Hardcover,ISBN: 9789041132161Price: EUR 130.00 / USD 176.00 / GBP 104.00EUCOTAX Series on European Taxation 26

Quick Reference to European VATCompliance edited by Chris Platteeuw & Pedro Pestana da Silva March 2010, 808 pp., softcover,ISBN: 9789041128515Price: EUR 208.00 / USD 281.00 / GBP 166.00

Guide to Global Real Estate InvestmentTrusts: A Regulatory and Tax Perspective edited by Stefano Simontacchi & Uwe Stoschek February 2010, 584 pp., softcover,ISBN: 9789041128461Price: EUR 265.00 / USD 358.00 / GBP 212.00

Comparative Income Taxation. A Structural Analysis – 3rd Edition by Hugh J. Ault & Brian J. Arnold February 2010, 592 pp., hardbound,ISBN: 9789041132048Price: EUR 130.00 / USD 176.00 / GBP 104.00

China Master Tax Guide 7th Edition2009/2010 CCH January 2010, 626 pp., hardbound,ISBN: 9789041132307Price: EUR 70.00 / USD 95.00 / GBP 56.00

New TitlesContinued

UCITS and Taxation Towards Harmonization of the Taxation ofUCITSby Raymond P.C. Adema December 2009, 576 pp., hardbound,ISBN: 9789041128393Price: EUR 130.00 / USD 172.00 / GBP 104.00EUCOTAX Series on European Taxation 25

Schwarz on Tax Treaties by Jonathan Schwarz July 2009, 417 pp., softcover,ISBN: 9789041131751Price: EUR 156.00 / USD 206.00 / GBP 125.00

Structuring Foreign Investment in US RealEstate Online by W. Donald Knight Jr. & Richard Andersen October 2009, ISBN: 9888002175,Online version now available atwww.kluwerlawonline.com

International Trust Laws & Analysis Online by William H. Byrnes & Robert J Munro October 2009, ISBN: 9888002153,Online version now available atwww.kluwerlawonline.com

A Handbook of EU VAT Legislation Online by Rita de la Feria September 2009, ISBN: 9888002159,Online version now available atwww.kluwerlawonline.com

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Intertax International Tax Review

For 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:

� Contributions from a global network of tax experts� Articles with essential information on both direct and indirect taxation in

countries around the world� Reports on multinational tax developments emanating from organizations such as

the WTO, the OECD, the United Nations, and the EC� 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 theseareas

� Special issues focusing on subjects of particular interest, such as abuse of law

Intertax 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)

General Editor: Fred C. de Hosson

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EC Tax Review

EC Tax Review provides up to date coverage of developments in Community tax law as itaffects member states.

Publishes six times a year, it provides comprehensive and timely analysis enabling you toanticipate the effect of U tax law on the regime in your country. EC Tax Review offers thefollowing features:

� Exclusively dedicated to EU tax development, the harmonization of taxation and theimplementation of EC tax laws into national legislation

� Detailed coverage of direct and indirect taxation and social security from a legal andeconomic perspective

� Key cases from the European Court of Justice and important national cases� Directs you to relevant literature from respective EU member states� A first-class editorial board� 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 theEuropean tax lawyer, practitioner, consultant, academic, or accountant.

2011, Volume 20 (6 issues)ISSN: 0928-2750Subscription 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 562or at [email protected]

edited by Ben J. Kiekebeld, Ernst & Young TaxAdviser, The Netherlands

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A Handbook of EU VATLegislation

A 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 thatencompasses 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 & Touche

Loose-leaf, 3 volumes and regularly supplementedFirst published July 2004ISBN: 9789041122421Price: EUR 550.00 / USD 743.00 / GBP 440.00

The online version of this publication is available at www.kluwerlawonline.com.

by Rita de la Feria

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International Trust Laws and AnalysisCompany Laws, Wealth Management, & Tax Planning Strategies

International Trust Laws and Analysis provides all the legal, tax, and estate-planning intelligencenecessary for professional advisers to recommend offshore jurisdictions to their clients – as well asthe tools to establish and operate trusts in compliance with all applicable rules and regulations. Thefull text of the trust laws of 60 countries is included with clear, concise comparison charts aimed atreducing research time. The 29 vital elements of each jurisdiction's laws are analyzed in detail:

1. Legislative Background 2. Formation 3. Exempt Tax Status 4. Minimum Assets 5. ResidencyRequirement 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 andTrustee 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. ForeignCourt 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 mainworkhas been completely been updated with all latest country information and new legislation.

The work will be kept-up-to-date through quarterly supplements:

� Tracking key changes and developments in foreign trust laws and practices� 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. CostaRica. 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 (includesNetherlands, Portugal, Italy, France, Belgium, Spain, Luxembourg, etc.).

Loose-leaf, 7 volumes First published June 2001 and updated three times a year. ISBN: 9789041198303Price: EUR 1,170.00 / USD 1,580.00 / GBP 936.00

This loose-leaf publication was relaunched in September 2009 with updates scheduled forup to 4 times a year. The online version is now available at www.kluwerlawonline.com.

by William H. Byrnes &Robert J. Munro


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Structuring Foreign Investmentin US Real Estate

This 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 work's single-minded focus on real estate, theencyclopedic coverage of relevant tax considerations, and extensive materials on non-tax issues(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:

� General rules for taxing inbound investments by non-US persons � System for taxing operating income from foreign-owned US real estate � Regime for taxing dispositions of US real estate by non-US owners � Withholding obligations of purchasers of US real estate from non-US sellers � Impact of tax treaty network on US taxation of inbound real estate investment � Limitations on non-US ownership of US real estate � Reporting obligations for non-US owners of US real estate � Planning for acquisitions and dispositions of US real estate by non-US persons � Estate and gift tax planning for foreign-owned US real estate

This one-volume loose-leaf answer questions, such as:

� How is direct foreign investment in US real estate taxed? � How is portfolio investment in US real estate taxed? � What are the seller’s and buyer’s tax obligations when foreign-owned US real estate

changes hands? � What planning techniques are available to non-US persons for holding and disposing of US

real estate? � What reporting obligations are associated with foreign ownership of US real estate? � Are there limitations on the ability of non-US persons to own US real estate? � What impact do tax treaties have on planning for foreign investment in US real estate? � What state and local tax issues arise on inbound investment in US real estate? � 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 260.00

The online version of this publication is available at www.kluwerlawonline.com.

by W. Donald Knight Jr.& Richard Andersen

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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 proceduraldetail – lays out the law of China taxation in clear, non-academic English, making itthe fastest, easiest way for practitioners to ensure the speediest progress and themost favorable outcome in China tax matters. The Guide is expertly authored by theprofessionals at Deloitte Touche Tohmatsu, who use their on-the-ground experienceto make the book truly useful for day-to-day work.

Highlighting recent changes in the revenue laws, the Guide offers expert guidancethrough tax legislation and circular references, revised tax rates for existing and newlyintroduced tax categories, and a list of the double tax treaties which China hasratified with other countries. Accountants and business and tax lawyers will dependon the Guide to find out:

� exactly what tax applies to whom under what circumstances; � how to calculate specific tax liabilities; � how unsettled tax issues have been and are currently interpreted; and � when necessary, how to proceed and in what forum.

. . . and much more. To support its superb information base and expert guidance, the Guide is:

� completely up-to-date, including analysis of the formidable new EnterpriseIncome Tax Law;

� packed with worked examples highlighting issues that arise in practice; and � superbly indexed and organised for quick answers.

It goes without saying that, as always with CCH’s Master Tax Guides, the Guideprovides matchless analysis of relevant legislation – covering direct and indirect taxes,payment, objection, appeal, all the essential issues – as well as such practical detailsas 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: 9789041132307Price: EUR 70.00 / USD 95.00 / GBP 56.00

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Comparative Income TaxationA Structural Analysis 3rd Edition

The 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 thedevelopment 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

by Hugh J. Ault & Brian J. Arnold

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Cross Border Enforcement ofClaims in the EU: History,Present Time and Future

This book focuses on preventive security arrangements and precautionary measures that offercreditors the widest possible assurance of obtaining an enforceable cross border title of executionand recovering claims in the event of non-payment by the debtor – all while adhering closely tosuch guiding principles as efficiency, legal certainty, predictability, and the establishment of aproper balance between the interests of the claimant and the defendant. The author pays closeattention to relevant factors as the following:

� the debtor’s privacy interest, the creditor's efficiency interest, legal principles of non-discrimination, proportionality, territoriality, universality, and mutuality;

� the role of regulated enforcement and recovery agents; � a foreign State’s immunity against civil execution measures; � recognition and enforceability of titles of execution; � interim measures; � grounds of non-recognition or refusal and other obstacles to enforcement or recovery; � periods of limitation; � enforcement of a contested claim; � appeals; � costs and repayment; � referral provisions to national laws; � access to information for enforcement purposes in the international context; � the possible alternative to cross border enforcement of claims, international insolvency; � disqualification orders for non-serious or illegal business activity.

The analysis considers the provisions of applicable legal instruments, including the Brussels IRegulation, the European Enforcement Order for Uncontested Claims, the European Order forPayment Procedure, the European Small Claims Procedure, the Nordic Convention on Recognitionand the Enforcement of Judgments in Civil Matters, the New York Convention on Foreign ArbitralAwards, the European Convention on Human Rights, the European State Immunity Convention, andthe Vienna Conventions on Diplomatic and Consular Relations, as well as EC law on tax claims, theRecovery Directive, the OECD Convention on Mutual Administrative Assistance in Tax Matters, theNordic Agreement on Assistance in Tax Matters, and EC law and conventions on insolvency. Caselaw 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 lawclaims in the EU has anything like the depth and breadth of this analysis.

March 2009, 396 pp., hardbound ISBN: 9789041128614Price: EUR 130.00 / USD 172.00 / GBP 104.00

European Monographs 65

by Mikael Berglund

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Directory of EC Case Law onDirect Taxation

EC tax practitioners often find it difficult to locate specific references to precisesubjects in the case law. Applying the approach he successfully employed in Kluwer'sDirectory 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:

� Fiscal Sovereignty and Community Law; � Direct Taxation and Free Movement; � Restrictions on Free Movement by Tax Measures; � Restrictions Resulting from Disparities between National Tax Systems; � Comparable and Incomparable Tax Situations; � Justifications of Restrictions on Free Movement by Direct Taxation; � Free Movement and Direct Taxation of Natural Persons; and � Free Movement and Direct Taxation of Companies and Shareholders.

Given this directory's 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

by René Barents

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ECJ VAT Yearbook 2009: VATDecisions of the Court ofJustice of the EuropeanCommunities 1974-2008

Strictly speaking, the primary purpose of the European Court of Justice (ECJ) is tointerpret the meaning of European Union (EU) treaties and directives and to makesure they’re applied uniformly across the member union. In practice, the ECJ hasbecome a major driver of European economic integration through its rulings in thearea of taxation like those dealing with the value added tax (VAT).

EU VAT practitioners demand a constantly updated appreciation of the ins-and-outs ofrelated controversies in order to properly safeguard the interests of their clients. Theseprofessionals must also contend with the complexity introduced by the interplay ofCommunity and national law. This book provides an accessible resource directlyaddressing each of these concerns.

The structure of this highly useful resource is based on the focus of the relevant ECJcases, and hence on the structure of the new (and old) Sixth VAT Directive. Coverageof each decision provided includes the following:

� Summary of ruling;� Summary of facts;� Most significant portion of ruling; and� Whenever practical, relevant tax planning and compliance guidance.

August 2009, 750 pp., softcover, including CD-ROMISBN: 9789041131393Price: EUR 140.00 / USD 185.00 / GBP 112.00

by Stephen Dale &WilbertNieuwenhuizen

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Europe-China Tax Treaties

The 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:

� Treaty Entitlement (Articles 1, 4 and 24 OECD Model) � Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model) � Passive Income (Articles 10, 11, and 12 OECD Model) � Capital Gains (Article 13 OECD Model) � Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model) � Artistes and Sportsmen (Article 17 OECD Model) � Methods to Avoid Double Taxation (Article 23 OECD Model) � Non-Discrimination (Article 24 OECD Model) � 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 104.00

EUCOTAX Series on European Taxation 26

edited by Michael Lang,Jianwen Liu &Gongliang Tang

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European DirectTaxation: Case Law andRegulations2nd Edition

Practitioners and researchers with an on-going interest in European direct taxationrequire ready access to applicable case law and regulations. But access is inadequateif 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 mostcommon research needs of professionals involved in the field of European directtaxation:

� Includes summaries of all judgments − and pending cases – of the Court of Justiceof the European Union covering direction taxation, organized in a thematicfashion. Also features chronological, alphabetical, and case number lists as well asa subject index.

� Provides consolidated, up-to-date versions of all pertinent regulations as well asrelevant 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 thisindispensable, time-saving resource.

June 2010, 1560 pp., softcover,ISBN: 9789041133366Price: EUR 99.00 / USD 134.00 / GBP 79.00

The online version of this title will be shortly available atwww.kluwerlawonline.com.

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Fiscal Sovereignty of theMember States in an InternalMarket: Past and Future

Although 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

edited by Sjaak Jansen

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Guide to Global RealEstate Investment Trusts: ARegulatory and Tax Perspective

The global listed property sector has been characterized by a variety of noteworthydevelopments over the recent past, the proliferation of real estate investment trust-type structures in countries around the world key among them. Despite an uncertaineconomic environment, REITs have proven their ability to promote institutional realestate investments in global financial markets.

This highly practical book features a comprehensive analysis of both the legal and taxunderpinnings of REIT-friendly legislation in a variety of the world’s most significantjurisdictions. With regard to the legal framework, the structure and functioning of aREIT is carefully investigated and explained.

In terms of tax issues, the book focuses on such key issues as

� REIT formation; � operation and liquidation; � mergers, acquisitions and dispositions; � as well as planning for public and private REIT offerings and re-securitizations.

REITs are inherently complex and their interplay with tax treaties further compoundsthe complexity. This highly accessible yet authoritative work is the perfect decisionmaking tool for any professional looking for perspective and guidance on thechallenges and opportunities REITs engender.

February 2010, 584 pp., softcover, annual manualISBN: 9789041128461Price: EUR 265.00 / USD 358.00 / GBP 212.00

The online version of this publication is available at ww.kluwerlawonline.com.

edited by StefanoSimontacchi &Uwe Stoschek


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Guide to International Transfer Pricing

The 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 • Belgium • Brazil • Canada • France • Germany • Israel • Mexico • United Kingdom • United States

September 2010, softcover, annual manualISBN: 9789041131218Price: EUR 260.00 / USD 350.00 / GBP 207.00

The online version of this title will be shortly available atwww.kluwerlawonline.com.

edited by Ceteris US, LLP

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IFRS Manual of Accounting –2009

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 InternationalAccounting Standards Board (IASB).

Key changes include revision of all chapters for implications of the IFRS annualimprovements project issued in May 2008, impacting 20 standards with effectivedates starting from 1 January 2009

This manual now comprises two publications. The supplement, Understanding NewIFRSs for 2009, contains guidance on the standards that will come into force but canbe early adopted:

� IAS 1 (revised), ‘Presentation of financial statements’ � IFRS 8, ‘Operating segments’ � IAS 27 (revised), ‘Consolidated and separate financial statements’ � IFRS 3 (revised), ‘Business combinations’

The package contains the following elements

� The IFRS Manual of Accounting � Understanding New IFRSs for 2009 (Global edition)

January 2009, hardbound, 2–volume setISBN: 9789041128829Price: EUR 119.00 / USD 157.00 / GBP 95.00Co-publication with CCH UK

No sales rights in the US and France

edited byPricewaterhouseCoopersUK


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Individuals' Incomeunder Double TaxationConventionsA Brazilian Approach

Tax 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

by Daniel Bellan

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NEW

International Exchange ofInformation and the Protectionof Taxpayers

In an increasingly globalized world economy, the OECD, UN, as well as the EUconsider cooperation between States as a crucial instrument to achieve different, butrelated tax-related goals, ranging from the correct and fair levying of taxes to the‘battles’ against harmful tax competition, bank secrecy, money laundering, andrecently even against corruption and international terrorism. To meet theseexpectations the international rules on the subject have changed considerably duringthe 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 mainquestions:

� When exchanging information, do States have a legal duty to protect the interestsof their internal taxpayers/suppliers of information, apart from the obligation toprotect the interests of the contracting States?

� If the last question is answered in the affirmative, can this duty be fulfilled underthe current rules concerning the international exchange of information?

� Within this framework, what are the interests of States and taxpayers to beweighed?

� How can the legal protection of taxpayers supplying information be bestachieved?

August 2009, 340 pp., hardbound ISBN: 9789041131423Price: EUR 130.00 / USD 172.00 / GBP 104.00


by Tonny Schenk


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The International Tax LawConcept of Dividend

The 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:

� Payments made under dividend-stripping arrangements. � Fictitious profit distributions. � Economic benefits in the context of transfer pricing. � Returns on debt-equity hybrids. � 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 essentialacquisition for tax practitioners, researchers and tax libraries worldwide.

July 2010, 304 pp., hardboundISBN: 9789041132062Price: EUR 130.00 / USD 176.00 / GBP 104.00

Series on International Taxation 36

by Marjaana Helminen

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Interpretation of DoubleTaxation ConventionsGeneral Theory and Brazilian Perspective

Over the last several years there's been a marked increased in the number of taxtreaties entered into by Brazil. Although the impact of this trend on both lawyers andtaxpayers has not yet fully emerged, this work provides valuable assistance inclarifying a number of its key effects.

The author brings a unique perspective to the need to increase international trade andinvestment between Brazil and other countries by reducing double taxation of income.Thus, income tax treaties are presented as useful tools in establishing appropriate taxrules for a variety of international trade practices which in the past lacked clear anduniform legislation that would ensure reasonable and efficient taxation.

The author also provides a lucid and very informative description of the history ofincome tax treaties, and offers an insightful discussion of the relationship betweenthese treaties and internal Brazilian law.

The integration of the world’s economies, and Brazil’s increasing reach into manymarkets until recently unexplored by its business community, gives particularimportance to the author's analysis of the mechanisms for the interpretation andapplication of income tax treaties, particularly in connection with the resolution ofinternational tax disputes.

In sum, this work will quickly prove indispensable to professionals concerned with theinterpretation and implementation of Brazil's double taxation conventions.

February 2009, 284 pp, hardboundISBN: 9789041128225Price: EUR 130.00 / USD 172.00 / GBP 104.00


by Sergio André Rocha


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PermanentEstablishments. A DomesticTaxation, Bilateral Tax Treatyand OECD Perspective

Permanent 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 in

� Tax planning� Tax compliance

This 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. Plus

� Taxation of business profits� Tax planning

PART 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 principles� Relevance of permanent establishments� Legal principles and resources

Definition of permanent establishment� According to domestic law� Double taxation treaties� Special cases

Profit allocation� Applicability of allocation method� Mechanism of the direct allocation method� Mechanism of the indirect allocation method� Details on the shift of assets or functions

Countries 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 208.00

The online version of this title will be shortly available at www.kluwerlawonline.com.

edited by Ekkehart Reimer,Stefan Schmid &Nathalie Urban

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� Tax accounting� Related tax risk management

� Policy perspectives.

� Key features of taxation� Ruling practice

� Discrepancies between domestic law andtax treaties

� Practical approach

� Details on losses� Practical considerations� Summary and outlook

NEW

Procedural Rules in TaxLaw in the Context of EuropeanUnion and Domestic Law

European Union law barely deals with procedural questions even though they’reessential for proper implementation of European Union law. The European Court ofJustice has developed procedural principles in its rulings which also affect proceedingsbefore national authorities. This is due to the fact that the principle of proceduralautonomy of the Member States finds its limits where European Union law might beinfringed. Therefore, domestic procedural principles and rules of the EU countries needto be interpreted in the context of European Union law requirements.

This timely work seeks to identify the differences between the domestic proceduralrules and principles of an array of EC and non-EC countries and analyze them in thecontext of Community law requirements. Specific attention is paid to the impact ofState aid rules on procedural law in tax matters, on constitutional law requirements aswell as tax treaty law issues.

Since customs law is already harmonized in the form of the Community CustomsCode, it serves as a starting point to examine the extent to which harmonizedprocedural law is possible. Harmonized procedural law is also discussed in the contextof a possible future Common Consolidated Corporate Tax Base as well as an EU taxlevied at the Community level.

Forthcoming October 2010, 700 pp., hardboundISBN: 9789041133762Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00

edited by Michael Lang,Pasquale Pistone,Josef Schuch &Claus Staringer


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NEW

Quick Reference to EuropeanVAT Compliance

Quick 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:

� Overview (16 chapters) of how the various VAT systems in Europe work,particularly from a compliance perspective;

� 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: 9789041128515Price: EUR 208.00 / USD 281.00 / GBP 166.00

The online version of this publication is available at www.kluwerlawonline.com.This online version has quarterly updates.

edited by Chris Platteeuw &Pedro Pestana daSilva

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NEW

Schwarz on Tax Treaties

This new definitive analysis of tax treaties provides comprehensive commentary onthe interpretation and practical application of OECD model and non standard treatiesby the UK courts as well as treaty interaction with EU law. The definitive analysis of tax treaties with comprehensive commentary on theirinterpretation and practical application as well as interaction with EC and UK tax lawbenefiting from the author's extensive experience in this area of tax.

� Authoritative – benefit from the author’s extensive experience of this area � Comprehensive- detailed exposition of tax treaties from a UK perspective � Unique- the only book dedicated to explaining the UK tax treaty network � 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 fulldatabase of treaties with in-depth commentary for easy access to all the informationa tax adviser needs to effectively solve cross-border transactions.

The author – Jonathan Schwarz BA LLB LLM FTII, is a practicing Barrister andrecognised authority on international tax. This extensively updates and expands on his2001 book – Tax Treaties: United Kingdom Law and Practice’ including the latestdevelopments. An indispensable guide to the UK treaty network and related law fortax practitioners.

Co-publication with CCH UKJuly 2009, 417 pp., softcoverISBN: 9789041131751Price: EUR 156.00 / USD 206.00 / GBP 125.00

by Jonathan Schwarz


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NEW

Systems of General SalesTaxation: Theory Policy andPractice

Sales 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 it's 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: 9789041128324Price: EUR 140.00 / USD 185.00 / GBP 112.00


by Robert F. vanBrederode

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Tax Amnesties

The controversial assumption that underlies tax amnesties is that, at least in somesituations, it is preferable to sacrifice the penalties for past non-compliance (andperhaps even the tax owing itself) in exchange for improved compliance in the future.Some commentators argue that tax amnesties actually undermine future compliancebecause some taxpayers may be encouraged to engage in non-compliance inanticipation of a future tax amnesty. Consequently, tax amnesties must be designedand implemented cautiously from a public policy perspective.

The scope of this highly relevant book is impressive. It covers the experience with taxamnesties of a variety of countries, deals with the constitutionality, morality, andeconomic effects of tax amnesties, and discusses the compatibility of tax amnestieswith international agreements, in particular, the Treaty of the European Community.

As the renowned international tax expert Brian Arnold observes in the work’sforeword: “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 theelimination of bank secrecy and the proliferation of Tax Information ExchangeAgreements with tax havens have led several countries to adopt tax amnestyprograms. The book should be required reading for tax practitioners, scholars, and taxpolicy officials.”

Forthcoming October 2010, hardboundISBN: 9789041133649Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00

edited byJacques Malherbe


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NEW

Tax Reform in the 21st CenturyA Volume in Memory of Richard Musgrave

No 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:

� The pursuit of tax reform. � Personal tax base: income or consumption? � Tax rate scale: equity and efficiency aspects. � Business tax reform: structural and design issues. � Interjurisdictional issues. � Controlling tax avoidance.

July 2009, 576 pp., hardbound ISBN: 9789041128294Price: EUR 95.00 / USD 125.00 / GBP 76.00


edited by Richard Krever &John G. Head

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Transfer Pricing and theArm's Length Principle inInternational Tax Law

The proposed book analyzes the legal basis for the arm's length principle and the contents of theprinciple 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 Arm's Length Principle

• U.S. Tax Law • OECD • Other International Law

Part Three – The Concept of the Arm's Length Principle • General • U.S. Tax Law • German Tax Law • Article 9(1) of the OECD Model

Part Four – General Arm's Length Rules • Recognition of the Controlled Transaction • Combined and Separate Arm's Length Test • Set-Offs • Multiple Year Analysis • Comparability Requirement • Foreign Legal Restrictions • Arm's Length Range

Part Five – Special Arm's Length Rules • Services • Cost Sharing • Intangibles

Part Six – Transfer Pricing Methods • General • Transfer Pricing Methods

Part Seven - Conclusion

August 2010, 920 pp., hardbound,ISBN: 9789041132703Price: EUR 160.00 / USD 216.00 / GBP 128.00


by Jens Wittendorff


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UCITS and Taxation Towards Harmonization of the Taxation of UCITS

Undertakings 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


by Raymond P.C.Adema

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Of Special InterestKlaus Vogel on Double TaxationConventions, 3rd ed.A Commentary to the OECD, UN and U.S. Model Conventionsfor 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 forthe practitioner and student of tax law. This book provides the answers.

An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is aguide to all legal issues DTCs raise and includes information on worldwide case lawand commentators' views. The OECD Model Convention serves as the organisationalbasis for this work. Each chapter focuses on one article of the Convention andprovides:

� the wording of the article and that of the respective articles of the UN and USModels

� the official Commentary by OECD� an extensive discussion by the authors of the legal problems involved

In addition, Klaus Vogel on Double Taxation Conventions offers an account of allGerman tax treaties, how they differ from the model provisions, and the potentialpractical impact of such differences.

The first two editions have been used by lawyers, tax advisers, and scholars all overthe world. Courts in Canada, Germany, South Africa, and the Netherlands have citedthem as authority. This revised edition includes the most recent OECD Modelrevisions and all recent case law and relevant literature. The authors have rethoughtmany of the problems discussed, further improved their argument, and amended theirviews where they have been convinced by opponents.

November 1997, 1520 pp., hardboundISBN: 9789041108920Price: EUR 499.00 / USD 674.00 / GBP 415.00

by Klaus Vogel


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Of Special Interest

International Tax PrimerThe Fundamental Principles and Structure ofInternational Tax

The 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:

� the role of the tax adviser� tax planning techniques� international double taxation� transfer pricing; anti-avoidance rules� tax treaties, including discussion of the OECD and UN Model Treaties� emerging issues, such as e-commerce and harmful tax competition

Table of Contents: Preface. Chapter 1. Introduction. Chapter 2. Jurisdiction to Tax. Chapter 3. DoubleTaxation Relief. Chapter 4. Transfer Pricing. Chapter 5. Anti-Avoidance Measures.Chapter 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

by Brian. J. Arnold &Michael J. McIntyre

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Of Special Interest

Tax Law Design & Drafting

This book examines the development of tax legislation from a comparative law perspective, anarea in which very little of a general nature has previously been written. Based on the experienceof the IMF Legal Department in assisting many developing and transition countries to draft taxlegislation, 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 toexamine the various solutions which have been devised in national legislation. A comparative taxlaw bibliography and a bibliography of the national tax laws of IMF member countries areincluded in appendix.

Its practical nature and the general scope of its discussion will make it a valuable tool not onlyfor 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 LegislativeProcess, Richard K. Gordon and Victor Thuronyi. 2. Legal Framework for Taxation, FransVanistendael. 3. Drafting Tax Legislation, Victor Thuronyi. 4. Law of Tax Administration andProcedure, Richard K. Gordon. 5. Regulation of Tax Professionals, Victor Thuronyi and FransVanistendael. 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. 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, VictorThuronyi. Part 2. Introduction to the Income Tax. 14. Individual Income Tax, Lee Burns andRichard Krever. 15. The Pay-As-You-Earn Tax on Wages, Koenraad van der Heeden. 16. Taxation ofIncome from Business and Investment, Lee Burns and Richard Krever. 17. Depreciation,Amortization, and Depletion, Richard K. Gordon. 18. International Aspects of Income Tax, RichardJ. 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, AlexanderEasson and Victor Thuronyi. 22. Taxation of Investment Funds, Eric M. Zolt. 23. Income TaxIncentives 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., hardboundISBN: 9789041197849Price: EUR 369.00 / USD 498.00 / GBP 306.00

edited by Victor Thuronyi


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Backlist

37www.kluwerlaw.com

European Tax Law – 5th editionby Ben J. M. Terra & Peter J. WattelMarch 2008, 860 pp., hardboundISBN: 9789041127402Price: EUR 140.00 / USD 185.00 / GBP 112.00

European 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 68.00

Guide 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 48.00

Tax 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 19

A Vision of Taxes within and outsideEuropean Bordersedited by Luc Hinnekens & Philippe HinnekensJanuary 2008, 1058 pp., hardbound ISBN: 9789041126405Price: EUR 191.00 / USD 258.00 / GBP 158.00

For information about other titles in the practicearea of International taxation, please visitwww.kluwerlaw.com.


Title Index

C

China Master Tax Guide – 7th edition 2009/2010 4, 10

Comparative Income Taxation. A Structural Analysis – 3rd edition 4, 11

Cross-Border Enforcement of Claims in the EU: History, Present and Future 12

D

Directory of EC Case Law on Direct Taxation 13

E

ECJ VAT Yearbook 2009: VAT Decisions of the Court of Justice of the EuropeanCommunities 14

EC Tax Review 6

Europe-China Tax Treaties 4, 15

European Direct Taxation: Case Law andRegulations – 2nd edition 3, 16

European Tax Law - 5th edition

F

Fiscal Sovereignty of the Member States 3, 17

G

Guide to Global Real Estate Investment Trusts. A Regulatory and Tax Perspective 4, 18

Guide to International Transfer Pricing 3, 19

Guide to Taxation of Sportspersons in Certain Relevant Jurisdictions 37

H

A Handbook of EU VAT Legislation 4, 7

I

IFRS Manual of Accounting 2009 37

Individual’s Income under Double Taxation 3, 21

International Exchange of Information and the Protection of Taxpayers 3, 22

The International Tax Law Concept of Dividend 3, 23

International Tax Primer - The FundamentalPrinciples and Structure of International Tax 35

International Trust Laws and Analysis - Company Laws, Wealth Management & Tax Planning Strategies 4, 8

Interpretation of Double Taxation Conventions - General Theory and BrazilianPerspective 24

Intertax 5

39www.kluwerlaw.com

K

Klaus Vogel on Double Taxation Conventions - A Commentary to the OECD, UN and U.S. Model Conventions for theAvoidance of Double Taxation of Income and Capital. With Particular Reference to German Treaty Practice 34

P

Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective 3, 25

Procedural Rules in Tax Law in the Context of European Union and Domestic Law 3, 26

Q

Quick Reference to EU VAT Compliance 4, 27

S

Schwarz on Tax Treaties 4, 28

Structuring Foreign Investment in US Real Estate 4, 9

Systems of General Sales Taxation: Theory and Practice 29

T

Tax Amnesties 3, 30

Tax Compliance Costs for Companies in an Enlarged European Community 37

Tax Law Design and Drafting 36

Tax Reform in the 21st Century 31

Transfer Pricing and the Arms’ Length Principle in International Tax Law 3, 32

U

UCITS and Taxation - Towards Harmonization of the Taxation of UCITS 4, 33

V

A Vision of Taxes within and outside European Borders 37

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