21742559
9789070125967
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The most recent volume in the IBFD's series on International Tax Planning & an extremely valuable addition to the small amount of English-language literature covering this important financial centre. As the main vehicles for international tax planning in Luxembourg are companies or businesses, the author has limited his analysis to cover the different forms of corporate taxation. The book is primarily intended for international tax experts requiring a clear explanation of the corporate tax structure in Luxembourg, but will also be of interest to locally based practitioners. The book is divided into five parts, as follows: * Introduction to Luxembourg as a country & financial center, including some of the basic company & accounting law that could be of interest to international tax practitioners * Fully taxable resident businesses, including the calculation of profits-based taxes & the other taxes to which such a business is subject, as well as an assessment of the potential effects of net-worth-based taxes & capital contribution tax on a transaction. Taxation of non-residents is also addressed in detail * Fully taxable "special purposes vehicles", including a full analysis of the banking & reinsurance sectors (including the system of credit for foreign taxation), with particular attention paid to the fully taxable holding company or SOPARFI. Other regimes established in Luxembourg to encourage industry (e.g. aids for new manufacturing enterprises) are examined in depth, in addition to tax breaks for investors & such enticements as Luxembourg's Maritime Register * Tax-exempt vehicles with reference to the 1929 holding company & investment funds * Taxation of corporate reorganizations with examples of how Luxembourg could be used in international tax planning.Warner, Philip J. is the author of 'Luxembourg in International Tax Planning' with ISBN 9789070125967 and ISBN 907012596X.
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