Keep up to date with global tax rates - and speed up the time it takes to find the right rate and compare regimes.

The Global Tax Guide provides you with:

· Tax profiles of 76 key jurisdictions, written by local experts.
· Regional overviews of Europe, Asia Pacific, the Americas and Middle East/Africa written by leading global law firms.
· Easy-reference tables of key international tax rates.

Read comprehensive overviews of each region followed by 76 tax guides written in a handy and user-friendly format.  What makes the Global Tax Guide so special is the independent up-to-date analysis from leading firms world-wide.  It doesn't just rely on one single network of practitioners - but draws on different leading global firms.  This means that you can refer to the expert objective analysis with confidence.

Contributors include: Baker & McKenzie, Freshfields Bruckhaus Deringer, KPMG, Lenz & Staehelin, Loyens & Loeff, PricewaterhouseCoopers and White & Case.  The Consultant Editor is Neil Smith from Equinor in Copenhagen and the Preface is written by Steven Edge, Slaughter and May.

Use this essential book to check and compare rates and to quickly locate information on:

· Corporate Taxes (including Capital gains taxes, Position of losses, Group Treatment)

· Withholding Taxes (eg Position of Resident companies, Position of non-Resident companies, Dividends, interest & royalties)

· Indirect Taxes (eg VAT/GST: main and reduced rates, exemptions, Other indirect taxes)

· Personal Taxes (eg Domicile and Residency requirements, Main rates and bands)

· Transfer Pricing and Anti-Avoidance Rules (eg Transfer Pricing rules such as documentation requirements, APAs, etc, Anti-Avoidance Provisions, Thin capitalisation rules, Controlled Foreign Company (CFC) rules

· Miscellaneous Taxes (eg Taxes on Payroll, Taxes on Capital)

· Tax treaties, including tax treaty withholding tax rates

Countries covered include:

Europe:

Austria, Belarus, Belgium, Cyprus, Czech Republic, Denmark, Estonia, European Union, Finland, France, Germany, Gibraltar, Greece, Guernsey, Hungary, Iceland, Ireland, Isle of Man, Italy, Jersey, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Russia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Turkey, Ukraine and United Kingdom.

Asia Pacific:

Australia, China, Hong Kong, India, Indonesia, Japan, Korea, Malaysia, Mauritius, New Zealand, Pakistan, Philippines, Singapore, Taiwan, Thailand and Vietnam.

The Americas:

Argentina, Brazil, Canada, Chile, Colombia, Ecuador, Mexico, Peru, Puerto Rico, United States of America, Uruguay and Venezuela.

Middle East and Africa

Algeria, Bahrain, Israel, Kenya, Morocco, Nigeria, Qatar, Saudi Arabia, South Africa and United Arab Emirates.

Regional Overviews

Includes regional overviews of the European Union, Asia Pacific, Latin America and the Middle East.

Tax Tables

·  Appendix includes table of corporate, personal and VAT/GST rates

List of Contributors include:

Europe  

General Overview of European Union Scott Crosby, Crosby Houben & Aps, Brussels

Austria Niklas Schmidt and Gregor Zorman Wolf Theiss, Vienna

Belarus Iryna Mitsianova and Kiry Apanasevich, Sorainen, Minsk

Belgium Ariane Brohez and Noe Denis, Loyens & Loeff, Brussels

Cyprus Rutger Kriek, Consulco  Cyprus

Czech Republic Tomas Seidl, and Boris Gnoth, Deloitte, Prague

Denmark Neil Smith, Equinor, Copenhagen

Estonia Priit Raudrepp and Kaido Loor, Sorainen, Minsk

Finland Leena Romppainen and Sanna Linna-Aro, Castrén & Snellman Attorneys Ltd, Finland

France Francois Rontani, CMS Bureau, Francis Lefebure, CMS Bureau, Paris

Germany Dr Georg Roderberg and Thomas Kess, Freshfields Cologne

Gibraltar Brian Holmes,  Oncke Kipperman, STM Fidecs Advisory Ltd

Greece Marina Allamani and Katerina Vagia, Zepos & Yannopoulos, Athens

Guernsey Geoff Trebert, Louvre Group, Guernsey

Hungary Eszter Kalman and Tamas Feher, CMS Cameron McKenna, Budapest

Iceland Soffía Eydís Björgvinsdóttir, and Sigurour Oli Haliksson, KPMG Tax Skattasvið KPMG á Íslandi

Ireland Caitriona McGonagle, Matheson Ormsby Prentice
Dublin  Ireland

Isle of Man Gregory Jones, KPMG LLC, Douglas, Isle of Man

Italy Silvia Medici, Luca Dezzani,  Dewey & LeBoeuf Studio Legale Milan

Jersey Mark Harman,   BDO Alto Limited, St Helier, Jersey

Latvia Janis Taukacs Ure Zosars, Edgars Koskins and Alisa Surko, Sorainen, Riga

Liechtenstein Markus Wanger and Vivien Gertsch, WANGER, Trust Company Ltd.

Lithuania Antannas Dzinga, Dainius Zapereckas and Kestutious Adamonis, Sorainnen, Vilinius

Luxembourg Ayzo van Eysinga , LOYENS & LOEFF, Luxembourg

Malta Dr Frank Chetcuti Dimech, CDF Advocates

Netherlands Michiel Beudeker,  LOYENS & LOEFF

Norway Kristine Ilstad and Malgorzata Sajkieicz, Thommessen Krefting Greve Lund AS, Oslo

Poland Dr Janusz Fiszer and Malgorzata Sajkiewicz, White & Case, Warsaw

Portugal Alexandre Andrade, CCA - Carlos Cruz & Associados, Lisbon

Romania Angela Rosca, Taxhouse Taxand, Bucharest

Russia Irina Dmitrieva, White & Case, Moscow

Slovakia Miriam Galandova and Matej Firicky, White & Case

Slovenia Gregor Zorman, Wolf Theiss Vienna

Spain Isabel Otaola, Baker & McKenzie, Madrid

Sweden Anna Johansson, Delphi & Co, Stockholm

Switzerland Jean-Blaise Eckert, Lenz & Staehelin, Geneva

Turkey  Taylan Baykut, Herguner Bilgen Ozeke, Istanbul

Ukraine Yevgeniya Derbal, Mariia Pochnya and Dmitriy Isaev,  Konnov & Sozanovsky

United Kingdom Jay Sanghrajka, Chantrey Vellacott DFK, London
 
Asia Pacific 

General Overview of Asia Pacific, Michael Olesnicky, Hong Kong,  Baker & McKenzie

Australia Robert Deutsch, KPMG Sydney

China Jon Eichelberger, Brendan T. Kelly and Glenn Desouza,  Baker & McKenzie, Shanghai

Hong Kong  Michael Olesnicky and Winnie Choy, Baker & McKenzie, Hong Kong

India Mukesh Butani and Shefali Goradia,
BMR Advisors, New Delhi

Indonesia Graham Garven, KPMG Hadibroto, Jakarta

Japan Baker & McKenzie, Tokyo

Korea (Republic of) Doo-Yeol Lee, Woori Accounting Corp., Seoul

Malaysia Nicholas Crist, KPMG Malaysia

Mauritius Malcolm Moller,  Mauritius A P P L E BY

New Zealand Lynette Smith, DLA Phillips Fox Auckland

Pakistan  Minam Jafri, Sam Law Associates Karachi

Philippines Lina P. Figueroa
Punongbayan & Araull, Member of Grant Thornton International Ltd

Singapore Edmund Leow,  Baker & McKenzie, Singapore

Taiwan  Josephine Peng, Lee & Li, Taipei

Thailand Baker & McKenzie, Bangkok, Thailand

Vietnam Doan Van Ngoan, CA & A Accounting Firm, Ho Chi Minh City
 
The Americas 

General Overview of Latin America Richard L. Winston, K&L Gates LLP, Miami

Argentina Ariadna Artopoulos, M. & M. Bomchil, Buenos Aires - Argentina

Brazil Mauricio Chapinoti, Pinheiro Neto Advogados, São Paulo - Brasil

Canada Robert Kopstein Blake and Kirsten Kjellander, Cassels & Graydon LLP Vancouver, Canada

Chile Carola Trucco Horwitz, Barros & Errázuriz Abogados
Santiago - Chile

Colombia Diego Gonzalez-Bendiksen and Sergio Felipe Corredor, Baker & McKenzie

Ecuador Diego Almeida-Guzman, Almeida Guzmán & Asociados, Quito D. M., Ecuador

Mexico Jaime Gonzalez-Bendiksen, Luis Carbajo, Jesus Alrarado-Niejo and Angelica Agundis,  Baker & McKenzie México, S.C.

Puerto Rico Edgar Ríos Méndez, Pietrantoni Méndez & Alvarez LLP.
San Juan

United States of America Ellen Brody,Mark David Rozen and Jason Binder,  Roberts & Holland LLP, New York,

Uruguay Jonás Bergstein, Estudio Bergstein,  Montevideo,

Venezuela Maria Virginia Anzola Borden Ladner Gervais LLP
 
Middle East/Africa 

General Overview of Middle East Reggie Mezu, Cragus Group
 
Algeria Frédéric Elbar, CMS Bureau Francis Lefebvre

Bahrain Ebrahim B Karolia, PwC, Bahrain

Israel Eldar Ben-Ruby Herzog, and Liorean Pinchevski, Fox & Neeman, Tel Aviv

Kenya Geoffrey G. Karuu Ernst & Young, Nairobi

Morocco Frédéric Elbar, CMS Bureau Francis Lefebvre

Nigeria Reggie Mezu, the Cragus Group

Qatar Reggie Mezu, the Cragus Group

Saudi Arabia Reggie Mezu, the Cragus Group

South Africa Mariette Cruywagen, Cliffe Dekker Hofmeyr Inc
Cape Town,  South Africa

United Arab Emirates (including Dubai and Abu Dabi) Reggie Mezu, the Cragus Group