9827:
Christmas Island, Cocos
Islands, Cook Islands, Costa Rica, Curaçao, Djibouti, Dominica, Falkland Islands, Fiji, French Polynesia, Gambia, Gibraltar, Grenada, Guam, Guernsey (including Alderney and Sark), Guyana, Honduras, Hong Kong, Isle of Man, Jamaica, Jersey, Jordan, Kiribati, Kuwait, Labuan, Lebanon, Liberia, Liechtenstein, Maldives, Marshall Islands, Mauritius, Monaco, Montserrat, Nauru, Niue, Norfolk Island, Northern Mariana Islands, Oman, Palau, Panama, Pitcairn Islands, Puerto Rico, Qatar, Qeshm, Saint Helena, Ascension and Tristan da Cunha, Saint Kitts and Nevis, Saint Lucia, Saint Pierre and Miquelon, Saint Vincent and the Grenadines, Samoa, San Marino, Seychelles, Sint Maarten, Solomon Islands, Svalbard, Swaziland, Tokelau, Tonga, Trinidad and Tobago, Turks and Caicos Islands, Tuvalu, United Arab Emirates, United States Virgin Islands, Uruguay, Vanuatu, Yemen, and other Pacific islands (Micronesia, New Caledonia, Wallis and Futuna).
9065:
corporations. These systems generally impose tax on other sorts of income, such as interest or royalties, from the same subsidiaries. They also typically have requirements for portion and time of ownership in order to qualify for exclusion. The United States excludes dividends received by U.S. corporations from non-U.S. subsidiaries, as well as 50% of the deemed remittance of aggregate income of non-U.S. subsidiaries in excess of an aggregate 10% return on tangible depreciable assets. The
Netherlands offers a "participation exemption" for dividends from subsidiaries of Netherlands companies. Dividends from all Dutch subsidiaries automatically qualify. For other dividends to qualify, the Dutch shareholder or affiliates must own at least 5% and the subsidiary must be subject to a certain level of income tax locally.
9553:, which would introduce a minimum tax rate of 15% on the global income of multinational corporations, including their subsidiaries. It would apply to all multinational corporations with consolidated annual revenue of at least 750 million euros and is expected to bring in around 150 billion euros in taxes. As of 2024, the OECD's two-pillar solution was accepted by 140 jurisdictions, but only 33 would be implementing it immediately. One of the biggest abstentions from implementation is the United States, which is opposed to some aspects of the global minimum tax and favors its proposal of the Global Intangible Low-Taxed Income (GILTI) tax. GILTI involves a minimum tax rate of around 10%, and is targeted more at intangible assets such as patents and intellectual property.
9089:
regular income tax on its profits, then subject to an additional 30% tax on the dividends paid to foreign shareholders (the branch profits tax). The foreign corporation will be subject to U.S. income tax on its effectively connected income, and will also be subject to the branch profits tax on any of its profits not reinvested in the U.S. Thus, many countries tax corporations under company tax rules and tax individual shareholders upon corporate distributions. Various countries have tried (and some still maintain) attempts at partial or full "integration" of the enterprise and owner taxation. Where a two level system is present but allows for fiscal transparency of some entities, definitional issues become very important.
9457:(CFC) must include their shares of income or investment of E&P by the CFC in U.S. property. U.S. shareholders are U.S. persons owning 10% or more (after the application of complex attribution of ownership rules) of a foreign corporation. Such persons may include individuals, corporations, partnerships, trusts, estates, and other juridical persons. A CFC is a foreign corporation more than 50% owned by U.S. shareholders. This income includes several categories of portable income, including most investment income, certain resale income, and certain services income. Certain exceptions apply, including the exclusion from Subpart F income of CFC income subject to an effective foreign tax rate of 90% or more of the top U.S.
9519:: It is a key concept of most transfer pricing rules, that prices charged between related enterprises should be those which would be charged between unrelated parties dealing at arm's length. Most sets of rules prescribe methods for testing whether prices charged should be considered to meet this standard. Such rules generally involve comparison of related party transactions to similar transactions of unrelated parties (comparable prices or transactions). Various surrogates for such transactions may be allowed. Most guidelines allow the following methods for testing prices: Comparable uncontrolled transaction prices, resale prices based on comparable markups, cost plus a markup, and an enterprise profitability method.
36:
8603:
treaties with
Hungary, based on the type of income and provided all other treaty requirements are met, which usually infer legal residence in a single treaty country for most of the year. Nonresident citizens who do not satisfy these exceptions are taxed in the same manner as residents, at a flat rate of 15% on worldwide income, in addition to mandatory contributions of up to 18.5% on certain types of income. There is no minimum allowance or its equivalent in Hungary, meaning that all income is taxed. With its citizenship-based taxation, universal filing requirements and no allowance policy, the Hungarian tax regime is unique in the world.
2325:
6772:
7239:
2680:
2379:
9787:
Georgia, Germany, Greece, Hong Kong, Iceland, India, Indonesia, Iran, Iraq, Ireland, Israel, Italy, Japan, Kazakhstan, Kosovo, Kuwait, Kyrgyzstan, Latvia, Liechtenstein, Lithuania, Luxembourg, Malaysia, Malta, Mexico, Moldova, Mongolia, Montenegro, Morocco, Netherlands, North
Macedonia, Norway, Oman, Pakistan, Philippines, Poland, Portugal, Qatar, Romania, Russia, San Marino, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sweden, Switzerland, Taiwan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, Uruguay, Uzbekistan, Vietnam.
3035:
9300:
induced because of potential difficulties in collection of the tax from nonresidents. Withholding taxes are often imposed at rates differing from the prevailing income tax rates. Further, the rate of withholding may vary by type of income or type of recipient. Generally, withholding taxes are reduced or eliminated under income tax treaties (see below). Generally, withholding taxes are imposed on the gross amount of income, unreduced by expenses. Such taxation provides for great simplicity of administration but can also reduce the taxpayer's awareness of the amount of tax being collected.
8146:
7158:
4447:
3890:
8472:
2244:
4366:
2626:
3865:
7760:
4528:
7926:
2271:
3595:
8688:, hitting a record 6,707 renunciations in 2020, up 237% from the year before. Increasingly, numerous organizations representing Americans abroad including American Citizens Abroad, the Association of Accidental Americans, the Association of Americans Resident Overseas, Democrats Abroad, Republicans Overseas, Stop Extraterritorial American Taxation and Tax Fairness for Americans Abroad are lobbying Congress to switch to residence-based taxation in order to free Americans abroad from what they call discriminatory and unfair rules.
4771:
4123:
7787:
2217:
9807:
Costa Rica, Curaçao, Djibouti, Dominica, Ecuador, French
Polynesia, Gibraltar, Grenada, Guernsey (including Alderney and Sark), Hong Kong, Isle of Man, Jersey, Lebanon, Liberia, Liechtenstein, Macau, Malaysia, Maldives, Marshall Islands, Mauritius, Monaco, Montserrat, Nauru, Niue, Oman, Panama, Philippines, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Samoa, Seychelles, Singapore, Sint Maarten, Switzerland, Taiwan, Tonga, Turks and Caicos Islands, Tuvalu, United Arab Emirates, Uruguay, Vanuatu.
4987:
4312:
3008:
2136:
5696:
7428:
7953:
4069:
1920:
1814:
2028:
4690:
5014:
4906:
4555:
6857:
5152:
3878:
9007:
8119:
3649:
3251:
8965:
6745:
3529:
8797:
6576:
5611:
8645:
8447:
6610:
3730:
7872:
3902:
9340:
7536:
6078:
2846:
8038:
7482:
7347:
7320:
4636:
4204:
3560:
8684:
U.S.-related financial transactions. Unlike
Eritrea, the U.S. has faced little international backlash related to its global enforcement tactics. For example, unlike their response to Eritrea's collection efforts, Canada and all EU member states have ratified intergovernmental agreements (IGAs) facilitating FATCA compliance and supporting the U.S. global tax regime in place for U.S. citizens (including dual nationals). The implementation of these IGAs has led to a
7563:
7077:
6637:
4879:
4501:
3622:
2406:
1947:
7509:
6969:
8628:
8420:
8200:
7455:
6468:
6441:
6302:
5943:
5835:
4798:
4339:
3988:
3961:
3278:
2653:
7212:
6522:
6159:
6132:
5206:
5081:
7621:
6105:
5287:
3170:
3116:
8833:
8227:
6329:
5557:
5341:
3784:
3305:
2873:
2819:
4015:
8951:
8308:
7401:
6414:
6186:
5476:
4960:
4744:
4258:
4177:
3224:
2707:
2599:
2464:
8813:
7841:
7814:
7675:
7374:
6938:
6830:
6217:
5889:
5368:
4474:
4285:
2734:
1639:
8709:
5068:
8611:
8594:
8547:
8393:
8362:
8335:
8092:
7980:
6691:
6387:
6051:
5723:
5584:
5503:
4825:
4582:
4231:
4042:
3811:
3757:
3386:
2792:
2572:
2518:
1974:
8980:
8922:
8254:
8173:
7266:
6996:
6495:
6024:
4933:
4717:
3934:
3703:
3676:
3332:
3062:
2900:
2761:
2298:
9205:
taxpayers. The manner of allocation of expenses varies. U.S. rules provide for allocation of an expense to a class of income if the expense directly relates to such class, and apportionment of an expense related to multiple classes. Specific rules are provided for certain categories of more fungible expenses, such as interest. By their nature, rules for allocation and apportionment of expenses may become complex. They may incorporate
8903:
8007:
7293:
5997:
5808:
5781:
5638:
5422:
4663:
3413:
2491:
2082:
2055:
2001:
8936:
8780:
8065:
7702:
7050:
6799:
6356:
5916:
5395:
5314:
3440:
3197:
2981:
2545:
2437:
7648:
7185:
5449:
5179:
8281:
7899:
6664:
6549:
6271:
5862:
5260:
4852:
4420:
4096:
3838:
3359:
3143:
3089:
2954:
2927:
2163:
5233:
2109:
1627:
5041:
4609:
8460:
6884:
6718:
6244:
5970:
4393:
3498:
3467:
8886:
7729:
6911:
4150:
8726:
7131:
7104:
7023:
5114:
2352:
2190:
8743:
5665:
13579:. For 20 years prior to changes first effective in 2007, there were at least nine such categories. These included, e.g., financial services income, high-taxed income, other passive income, and other (operating or general) income. UK rules provide for separate limitations based on the schedule of income on which UK tax is computed. Thus, credits were separately limited for salaries versus dividends and interest.
8866:
8763:
7590:
5750:
5530:
8661:, and those residing in some countries with tax treaties may also exclude a few types of foreign income from U.S. taxation, but they must still file a U.S. tax return to claim the exclusion or credit even if they result in no tax liability. U.S. citizens abroad, like U.S. residents, are defined as "U.S. persons" and thus are also subject to various reporting requirements regarding foreign finances, such as
9534:. For example, individuals may move their investments or their residence, and corporations may move their headquarters, to jurisdictions with more favorable tax environments. In jurisdictions where corporate movement has been restricted by legislation, it might be necessary to reincorporate into a low-tax company through reversing a merger with a foreign corporation ("inversion" similar to a
9572:(CRS), a new international system for the automatic exchange of tax information, to which around 100 jurisdictions have committed. For some taxpayers, CRS is already "live"; for others it is imminent. The goal of this worldwide exchange of tax information is tax transparency, and has aroused concerns about privacy and data breaches due to the sheer volume of information to be exchanged.
9315:
1789:
entity level and at the owner level on one or more types of enterprises. These jurisdictions often rely on the company law of that jurisdiction or other jurisdictions in determining whether an entity's owners are to be taxed directly on the entity income. However, there are notable exceptions, including U.S. rules characterizing entities independently of legal form.
9465:
be due on the income determined under UK principles. Complexities arise in computing the corresponding UK tax. Further, there are certain exceptions which may permit deferral, including a "white list" of permitted countries and a 90% earnings distribution policy of the controlled company. Further, anti-deferral does not apply where there is no tax avoidance motive.
8858:
ends (is lost or terminated) then the CareShield Life coverage also ends, and there are no premium refunds. Singapore also requires its citizens and
Permanent Residents to pay MediShield Life (basic hospitalization insurance) premiums no matter where they live, but Singaporean citizens can opt out of MediShield Life after 5 years of overseas residence.
1793:
regarding what levy is proper. Procedures for dispute resolution vary widely and enforcement issues are far more complicated in the international arena. The ultimate dispute resolution for a taxpayer is to leave the jurisdiction, taking all property that could be seized. For governments, the ultimate resolution may be
9549:. The first pillar is mostly focused on reallocating profits to where they have been generated, and would only apply to a few hundred of the world's largest companies. As a result, it is estimated that taxing rights on more than 125 billion euros would be reallocated to market jurisdictions. The second pillar is the
9826:
As of 2024, the following countries and territories are considered tax havens by
Portugal: American Samoa, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Barbados, Belize, Bermuda, Bolivia, British Virgin Islands, Brunei, Caribbean Netherlands (Bonaire, Saba, Sint Eustatius), Cayman Islands,
9299:
Many jurisdictions require persons paying amounts to nonresidents to collect tax due from a nonresident with respect to certain income by withholding such tax from such payments and remitting the tax to the government. Such levies are generally referred to as withholding taxes. These requirements are
9252:
often gives rise to events that, absent rules to the contrary, may be taxable in a particular system. Most systems contain rules preventing recognition of income or loss from certain types of such events. In the simplest form, contribution of business assets to a subsidiary enterprise may, in certain
9088:
on certain enterprises in certain forms followed by an additional levy on owners of the enterprise upon distribution of such income. For example, the U.S. imposes two levels of tax on foreign individuals or foreign corporations who own a U.S. corporation. First, the U.S. corporation is subject to the
8619:
taxes the salaries of its nonresident citizens in the same manner as for residents, with deductions and progressive rates up to 25%, or with no deductions and a flat rate of 2%, whichever results in a lower tax. It also taxes their foreign income other than salaries at a flat rate of 10%. Tax paid to
9786:
As of 2024, Hungary has tax treaties with the following countries and territories: Albania, Andorra, Armenia, Australia, Austria, Azerbaijan, Bahrain, Belarus, Belgium, Bosnia and
Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France,
9507:
The setting of the amount of related party charges is commonly referred to as transfer pricing. Many jurisdictions have become sensitive to the potential for shifting profits with transfer pricing, and have adopted rules regulating setting or testing of prices or allowance of deductions or inclusion
9441:
income from outside its borders without shifting it to a subsidiary enterprise due to the potential for manipulation of such rules. Where owners of an enterprise are taxed separately from the enterprise, portable income may be shifted from a taxpayer to a subsidiary enterprise to accomplish deferral
9276:
often require this credit. A credit for foreign taxes is subject to manipulation by planners if there are no limits, or weak limits, on such credit. Generally, the credit is at least limited to the tax within the system that the taxpayer would pay on income from outside the jurisdiction. The credit
8504:
Taxing regimes are generally classified as either residence-based or territorial. Most jurisdictions tax income on a residency basis. They need to define "resident" and characterize the income of nonresidents. Such definitions vary by country and type of taxpayer, but usually involve the location of
9464:
The United
Kingdom provides that a UK company is taxed currently on the income of its controlled subsidiary companies managed and controlled outside the UK which are subject to "low" foreign taxes. Low tax is determined as actual tax of less than three-fourths of the corresponding UK tax that would
9436:
Residency systems may provide that residents are not subject to tax on income outside the jurisdiction until that income is remitted to the jurisdiction. Taxpayers in such systems have significant incentives to shift income outside its borders. Depending on the rules of the system, the shifting may
9121:
Gains from sale of tangible personal property are sourced differently in different jurisdictions. The U.S. treats such gains in three distinct manners: a) gain from sale of purchased inventory is sourced based on where title to the goods passes; b) gain from sale of inventory produced by the person
8857:
program. Severely disabled claimants can receive monthly cash benefits for life. The premiums (social insurance taxes) are owed from age 30 (or age of entry if later) to age 67 and are reduced or waived for low income Singaporean citizens. If Singaporean citizenship or Singapore Permanent Residence
8734:
taxes its citizens who move to Monaco as residents of France, according to a treaty signed between the two countries in 1963. However, those who have lived in Monaco continuously since 1957 or since their birth, or who also hold Monégasque nationality, among other cases, are not subject to taxation
8531:
Territorial systems usually tax local income regardless of the residence of the taxpayer. The key problem argued for this type of system is the ability to avoid taxation on portable income by moving it outside of the country. This has led governments to enact hybrid systems to recover lost revenue.
1792:
In order to simplify administration or for other agendas, some governments have imposed "deemed" income regimes. These regimes tax some class of taxpayers according to tax system applicable to other taxpayers but based on a deemed level of income, as if received by the taxpayer. Disputes can arise
1788:
Jurisdictions often impose different income-based levies on enterprises than on individuals. Entities are often taxed in a unified manner on all types of income while individuals are taxed in differing manners depending on the nature or source of the income. Many jurisdictions impose tax at both an
9512:
has adopted (subject to specific country reservations) fairly comprehensive guidelines. These guidelines have been adopted with little modification by many countries. Notably, the U.S. and Canada have adopted rules which depart in some material respects from OECD guidelines, generally by providing
9427:
in the country. Treaties tend to impose limits on taxation of salaries and other income for performance of services. They also tend to have "tie breaker" clauses for resolving conflicts between residency rules. Nearly all treaties have at least skeletal mechanisms for resolving disputes, generally
9133:
on all of their assets, wherever situated. The nonresident aliens are subject to estate tax only on that part of the gross estate which at the time of death is situated in the U.S. Another significant distinction between U.S. citizens/RAs and NRAs is in the exemptions allowed in computing the tax
9080:, and are often motivated by concerns unique to either individuals or corporations. For example, many systems allow taxable income of an individual to be reduced by a fixed amount allowance for other persons supported by the individual (dependents). Such a concept is not relevant for enterprises.
9836:
As of 2024, the following countries and territories are considered tax havens by Spain: American Samoa, Anguilla, Bahrain, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Dominica, Falkland Islands, Fiji, Gibraltar, Guam, Guernsey, Isle of Man, Jersey, Northern Mariana Islands, Palau,
9806:
As of 2024, the following countries and territories are considered tax havens by Italy: Andorra, Anguilla, Antigua and Barbuda, Aruba, Bahamas, Bahrain, Barbados, Belize, Bermuda, British Virgin Islands, Brunei, Caribbean Netherlands (Bonaire, Saba, Sint Eustatius), Cayman Islands, Cook Islands,
9165:
tends to place reliance on the judgment of local accountants for determinations of income under locally accepted accounting principles. Often such jurisdictions have a requirement that financial statements be audited by registered accountants who must opine thereon. Some jurisdictions extend the
9137:
Where differing characterizations of an item of income can result in differing tax results, it is necessary to determine the characterization. Some systems have rules for resolving characterization issues, but in many cases resolution requires judicial intervention. Note that some systems which
9796:
As of 2024, Tajikistan has tax treaties with the following countries: Armenia, Austria, Azerbaijan, Bahrain, Belarus, Belgium, Brunei, China, Czech Republic, Finland, Germany, India, Indonesia, Iran, Jordan, Kazakhstan, Kuwait, Kyrgyzstan, Latvia, Luxembourg, Moldova, Pakistan, Poland, Romania,
9776:
Guam and the Northern Mariana Islands use the same income tax code as the United States, but each territory administers it separately. In the case of nonresident citizens, individuals who acquired United States citizenship by a connection to Guam or the Northern Mariana Islands are taxed by the
1845:
Countries that tax income generally use one of two systems: territorial or residence-based. In the territorial system, only local income – income from a source inside the country – is taxed. In the residence-based system, residents of the country are taxed on their worldwide (local and foreign)
9204:
must provide for rules for allocating such expenses between classes of income. Such classes may be taxable versus non-taxable, or may relate to computations of credits for taxes of other systems (foreign taxes). A system which does not provide such rules is subject to manipulation by potential
8894:
continues taxing its citizens (as well as foreigners who lived there for at least ten years) who move from Sweden to another country as residents of Sweden, for the first five years after moving there, unless they demonstrate that they no longer have essential connections to Sweden. After this
8555:
taxes the foreign income of its nonresident citizens at a reduced flat rate of 2% (income tax rates for local income are progressive from 2 to 30%). It has been reported that Eritrea enforces this tax on its citizens abroad through denial of passports, denial of entry or exit from the country,
8602:
considers all of its nonresident citizens as tax residents, except those who hold another nationality. It taxes the worldwide income of its nonresident citizens using the same tax rates as for residents. However, it may not tax the foreign income of those who reside in countries that have tax
1804:
Other major conceptual differences can exist between tax systems. These include, but are not limited to, assessment vs. self-assessment means of determining and collecting tax; methods of imposing sanctions for violation; sanctions unique to international aspects of the system; mechanisms for
8683:
and the potential seizure of any U.S. accounts and/or U.S.-based assets. The IRS can also exert substantial compliance pressure on nonresident citizens as a result of the FATCA legislation passed in 2010, which compels foreign banks to disclose U.S. account holders or face crippling fines on
9472:
provide that a German individual or company shareholder of a foreign corporation may be subject to current German tax on certain passive income received by the foreign corporation. This provision applies if the foreign corporation is taxed at less than 25% of the passive income, as defined.
8523:
The United Kingdom, prior to 2013, established three categories: non-resident, resident, and resident but not ordinarily resident. From 2013, the categories of resident are limited to non-resident and resident. Residency is established by application of the tests in the Statutory Residency
9064:
Many systems provide for specific exclusions from taxable (chargeable) income. For example, several countries, notably the United States, Cyprus, Luxembourg, Netherlands and Spain, have enacted holding company regimes that exclude from income dividends from certain foreign subsidiaries of
8944:
used to tax its citizens in the same manner as residents, on worldwide income. A new income tax law, passed in 1980 and effective 1981, determined only residence as the basis for taxation of worldwide income. However, since 2006 Mexico taxes based on citizenship in limited situations (see
8717:
continues taxing its citizens who move from Finland to another country as residents of Finland, for the first three years after moving there, unless they demonstrate that they no longer have any ties to Finland. After this period, they are no longer considered residents of Finland for tax
1705:
income. The manner of limitation generally takes the form of a territorial, residence-based, or exclusionary system. Some governments have attempted to mitigate the differing limitations of each of these three broad systems by enacting a hybrid system with characteristics of two or more.
14047:
At least six international accounting firms (BDO, Deloitte, Ernst & Young, Grant Thornton, KPMG, and PriceWaterhouseCoopers) and several law firms have individual country and multi-country guides available, often to non-clients. See the in-country web sites for each for contact
1760:
Systems of taxation vary among governments, making generalization difficult. Specifics are intended as examples, and relate to particular governments and not broadly recognized multinational rules. Taxes may be levied on varying measures of income, including but not limited to
11121:
9101:
received from a non-Hong Kong corporation. Source of income is also important in residency systems that grant credits for taxes of other jurisdictions. Such credit is often limited either by jurisdiction or to the local tax on overall income from other jurisdictions.
9756:
Residents of France who move to Saint Martin are not considered residents of Saint Martin for tax purposes, and continue to be taxed as residents of France, for the first five years after moving there. After this period, they become residents of Saint Martin for tax
9559:
schemes, which are the illegal attempt to reduce taxes, usually through deliberate omission or incorrect reporting, may also take advantage of tax havens with little or no financial reporting. Such schemes became a major issue for governments worldwide during the
9816:
This provision applies to income whose tax in the new country of residence is lower than 75% of the tax that the person would have paid as a resident of Mexico. However, the provision does not apply if the country has a treaty to share tax information with
9223:
Most jurisdictions provide that taxable income may be reduced by amounts expended as interest on loans. By contrast, most do not provide tax relief for distributions to owners. Thus, an enterprise is motivated to finance its subsidiary enterprises through
9083:
Many systems allow for fiscal transparency of certain forms of enterprise. For example, most countries tax partners of a partnership, rather than the partnership itself, on income of the partnership. A common feature of income taxation is imposition of a
9271:
Systems that tax income from outside the system's jurisdiction tend to provide for a unilateral credit or offset for taxes paid to other jurisdictions. Such other jurisdiction taxes are generally referred to within the system as "foreign" taxes. Tax
9022:. These are not true loans, but borrowings to be repaid through an additional 9% income tax, levied above a certain income threshold, until the balance of the loan expires in 30 years. The interest rate is expressed as a punitive addition to the UK
9766:
The United States Virgin Islands do not tax foreign income of nonresident citizens. However, citizens of the United States Virgin Islands are also United States citizens, and the United States taxes their worldwide income regardless of where they
9575:
Expanded Worldwide Planning (EWP) is an element of international taxation created in the wake of tax directives from government tax authorities after the worldwide recession beginning in 2008. At the heart of EWP is a properly constructed
9182:, and other concepts within the tax law. These definitional issues can become very complex. Some jurisdictions following this approach also require business taxpayers to provide a reconciliation of financial statement and taxable incomes.
1713:(where the same income is taxed by different countries) and no taxation (where income is not taxed by any country). Income tax systems may impose tax on local income only or on worldwide income. Generally, where worldwide income is taxed,
11927:
13132:
13088:
9110:(e.g., wages) is generally treated as arising where the services are performed. Financing income (e.g., interest, dividends) is generally treated as arising where the user of the financing resides. Income related to use of
8662:
12049:
9105:
Source of income is where the income is considered to arise under the relevant tax system. The manner of determining the source of income is generally dependent on the nature of income. Income from the performance of
9347:
to German GDP, 1996–2008. Havens in countries with tax information sharing allowing for compliance enforcement have been in decline. The "Big 7" shown are Hong Kong, Ireland, Lebanon, Liberia, Panama, Singapore, and
8673:
forms 3520, 5471, 8621 and 8938. The penalties for failure to file these forms on time are often much higher than the penalties for not paying the tax itself and are far more punitive for nonresidents than for U.S.
8636:
considers all of its citizens as residents for tax purposes, and taxes the worldwide income of its residents. However, it may not tax the foreign income of those who reside in countries that have tax treaties with
14041:
offers subscription services detailing taxation systems of most countries, as well as comprehensive tax treaties, in multiple languages. Also available and searchable by subscription through Thomson subsidiaries.
9686:
on the worldwide business income and assets of its residents who are citizens of Gulf Cooperation Council countries. Saudi Arabia does not impose tax or zakat on income or assets that are not related to business
8788:
continues taxing its citizens who move from Mexico to a tax haven as residents of Mexico, for the first five years after moving there. After this period, they are no longer considered residents of Mexico for tax
8973:
used to tax the foreign income of nonresident citizens at reduced rates of 1 to 3% (income tax rates for residents were 1 to 35% at the time). It abolished this practice in a new revenue code in 1997, effective
9649:
New residents of Saint Barthélemy are considered residents of France for tax purposes, for the first five years after moving there. After this period, they become residents of Saint Barthélemy for tax purposes.
12981:
Decree to reform, add, repeal and establish various provisions of the Tax Code of the Federation, of the Income Tax Law, of the Value-Added Tax Law and of the Law of the Special Tax on Production and Services
8988:
used to tax its citizens in the same manner as residents, on worldwide income. The country passed a personal income tax law in 2007, effective 2009, removing citizenship as a criterion to determine residence.
14038:
13388:, Pierre Boulez, in which a U.S. court determined that income received by a performer relating to sale of recordings of a musical performance was sourced to where such recordings were purchased by consumers.
13215:
The U.S. taxes businesses generally at rates from 15% to 35%. However, the graduated rates for individuals are different from those for corporations. United States Code Title 26 sections 1 and 11, hereafter
8771:
levies inheritance and gift taxes on a worldwide basis for a period of 10 years after residence in Japan ends. These "look back" wealth taxes apply to Japanese citizens and certain other prior residents of
9746:
Puerto Rico does not tax foreign income of nonresident citizens. However, Puerto Rican citizens are also United States citizens, and the United States taxes their worldwide income regardless of where they
13756:
Permanent establishment is defined under most treaties using language identical to the OECD model. Generally, a permanent establishment is any fixed place of business, including an office, warehouse, etc.
12911:
9030:
RPI + 3%), so the value of the loan cannot be inflated away. The loan cannot be repudiated by declaring bankruptcy. The income tax is imposed irrespective of citizenship or residency, which means the UK
8959:
used to tax its citizens on worldwide income regardless of where they resided. A new income tax law, passed in 1997 and effective 1998, determined residence as the basis for taxation of worldwide income.
12444:
12064:
12927:
11859:
9097:
Determining the source of income is of critical importance in a territorial system, as source often determines whether or not the income is taxed. For example, Hong Kong does not tax residents on
1849:
Countries with a residence-based system of taxation usually allow deductions or credits for the tax that residents already pay to other countries on their foreign income. Many countries also sign
13774:
Anti-deferral and other shifting measures have also been combatted by granting broad powers to revenue authorities under "general anti-avoidance" provisions. See a discussion of Canadian GAAR a
8911:
taxes its citizens who are residing abroad to work for the Turkish government or Turkish companies as residents of Turkey, but exempts their income that is already taxed by the country of origin.
12898:
9122:(or certain related persons) is sourced 50% based on title passage and 50% based on location of production and certain assets; c) other gains are sourced based on the residence of the seller.
11037:
9915:
13402:
10380:
8805:
taxes the worldwide inheritance and gifts left by its citizens for the first 10 years after moving from the Netherlands to another country, as if they remained residents of the Netherlands.
9437:
occur by changing the location of activities generating income or by shifting income to separate enterprises owned by the taxpayer. Most residency systems have avoided rules which permit
11488:
10998:
13147:
13085:
11805:
8685:
13640:, Italy taxes dividends paid to nonresidents having voting rights in the company paying the dividends at 27% but taxes dividends paid to nonresidents not having such rights at 12.5%.
12807:[Tax convention between France and the Principality of Monaco – Taxation of income of individuals] (in French). Directorate General of Public Finances of France. 2 June 2021.
11204:
1709:
Many governments tax individuals and/or enterprises on income. Such systems of taxation vary widely, and there are no broad general rules. These variations create the potential for
12083:
10571:
1846:
income, while nonresidents are taxed only on their local income. In addition, a small number of countries also tax the worldwide income of their nonresident citizens in some cases.
13591:, under U.S. rules, the credit is limited to U.S. tax on foreign source taxable income for a particular category. The rules for determining source for taxation of foreign persons (
12182:
12106:
10816:
13421:
10875:
13566:
the credit to the Egyptian income tax "that may have been payable with respect to profits from works performed abroad," but without a thorough definition of terms. Article (54).
1752:) often attempt to determine who should be entitled to tax what. Most tax treaties provide for at least a skeleton mechanism for resolution of disputes between the parties.
12519:
9232:. Many jurisdictions have adopted "thin capitalization" rules to limit such charges. Various approaches include limiting deductibility of interest expense to a portion of
8493:
Residence-based and citizenship-based taxation. Nonresident citizens are taxed in the same manner as residents, but with a limited exemption for foreign income from work.
11644:
13559:
10754:
10403:
9076:
Many tax systems tax individuals in one manner and entities that are not considered fiscally transparent in another. The differences may be as simple as differences in
1748:("anti-deferral" regimes). Deferral is also specifically authorized by some governments for particular social purposes or other grounds. Agreements among governments (
11332:
9118:(e.g., royalties) is generally treated as arising where the property is used. Gains on sale of realty are generally treated as arising where the property is situated.
13170:
11182:
8540:
In the vast majority of countries, citizenship is completely irrelevant for taxation. Very few countries tax the foreign income of nonresident citizens in general:
1865:
The following table summarizes the taxation of local and foreign income of individuals, depending on their residence or citizenship in the country. It includes all
12329:
Security Council, by Vote of 13 in Favour, Adopts Resolution Reinforcing Sanctions Regime against Eritrea 'Calibrated' to Halt All Activities Destabilizing Region
13111:
9396:
has treaties with 56 countries (as of February 2007). Tax treaties tend not to exist, or to be of limited application, when either party regards the other as a
12392:
10906:
10773:
9542:
8825:
as residents of Portugal, for the first five years after moving there. After this period, they are no longer considered residents of Portugal for tax purposes.
11433:
10335:
10269:
9891:
10650:
9388:
Most developed countries have a large number of tax treaties, while developing countries are less well represented in the worldwide tax treaty network. The
12301:
11878:
11856:
11753:
10508:
9158:. Some jurisdictions compute taxable income by reference to financial statement income with specific categories of adjustments, which can be significant.
1693:
of different countries, or the international aspects of an individual country's tax laws as the case may be. Governments usually limit the scope of their
8878:
as residents of Spain, for the first five years after moving there. After this period, they are no longer considered residents of Spain for tax purposes.
13736:
13002:
9859:, the U.S. taxes corporations on their income and their shareholders on dividends distributed from the corporation. See U.S. IRC sections 11, 1, and 61.
9588:. These assets can be located anywhere in the world and at the same time can be brought into compliance with tax authorities worldwide. EWP also brings
8653:
taxes the worldwide income of its nonresident citizens using the same tax rates as for residents. To mitigate double taxation, nonresident citizens may
13888:
13353:
11772:
10957:
8850:
1857:. In the case of corporate income tax, some countries allow an exclusion or deferment of specific items of foreign income from the base of taxation.
11034:
13186:
11837:
11370:
13595:) apply in computing such credit, and detailed rules are provided in regulations (above) for allocating and apportioning expenses to such income.
8567:
12144:
11675:
13413:
The U.S. and many of its states define taxable income independently of financial statement income, but require reconciliation of the two. See,
12297:
Switzerland requires a work permit to be employed in Switzerland. A person working in Switzerland for more than 30 days may be a resident. See
11787:
11317:
9737:
The European and Caribbean Netherlands are separate tax jurisdictions. Both tax worldwide income of residents and local income of nonresidents.
8930:
used to tax the worldwide income of its citizens regardless of where they resided, but abandoned this practice some time between 1933 and 1954.
8680:
12535:
11072:
8992:
In Iran, Iraq, North Korea, the Philippines and Saudi Arabia, citizenship is relevant for the taxation of residents but not for nonresidents.
13907:"Tax Treaty Obstacles in Implementing the Pillar Two Global Minimum Tax Rules and a Possible Solution for Eliminating the Various Challenges"
13675:
12360:
11485:
10995:
10357:
1321:
14085:
11802:
9872:
13458:
13010:
12611:
11737:
11263:
11201:
3256:
1729:
usually employ international tax specialists, a specialty among both lawyers and accountants, to decrease their worldwide tax liabilities.
12080:
10568:
9797:
Russia, Saudi Arabia, South Korea, Switzerland, Thailand, Turkey, Turkmenistan, Ukraine, United Arab Emirates, United Kingdom, Uzbekistan.
9068:
Some countries, such as Singapore, allow deferment of tax on foreign income of resident corporations until it is remitted to the country.
8509:
The United States taxes its citizens as residents, and provides lengthy, detailed rules for individual residency of foreigners, covering:
8381:
Residence-based and citizenship-based taxation. Nonresident citizens not satisfying exceptions are taxed in the same manner as residents.
14093:
12103:
11588:
11236:
11018:
10813:
10691:
9538:). In addition, transfer pricing may allow for "earnings stripping" as profits are attributed to subsidiaries in low-tax jurisdictions.
9285:
from other jurisdictions. Such computations tend to rely heavily on the source of income and allocation of expense rules of the system.
2783:* Note: In many circumstances, if money is received from abroad, it is considered a Georgian source income and thus subject to taxation.
13986:
13418:
10872:
9150:
as determined under financial accounting concepts of that jurisdiction, with few, if any, modifications. Other jurisdictions determine
8564:
11660:
11508:
13869:
12316:
12167:
11702:
11538:
10556:
1870:
1178:
12504:
10891:
13057:
12965:
12492:
12480:
11298:
11248:
10493:
9728:
is a separate tax jurisdiction, which does not tax income but taxes worldwide assets of residents and local assets of nonresidents.
1043:
1038:
484:
13798:
12568:
1878:
10672:
12445:
Amendment to the Union Tax Law 2023: income tax on salary income received by non-resident Myanmar citizens in foreign Countries
11641:
11302:
10965:
8527:
Switzerland residency may be established by having a permit to be employed in Switzerland for an individual who is so employed.
1392:
985:
211:
13778:
12804:
11351:
11163:
11091:
10288:
9530:
schemes, which are the legal use of rules to reduce taxes, may take advantage of jurisdictions with low or no taxes, known as
9423:. They tend to impose limits on each treaty country in taxing business profits, permitting taxation only in the presence of a
479:
13556:
10789:
10751:
10400:
11457:
11329:
11133:
2425:
No tax on income of resident citizens, residence-based taxation of foreigners, territorial taxation of nonresident citizens.
12456:
11524:
11224:
9697:
8556:
confiscation of assets in Eritrea, and even harassment of relatives living in Eritrea, until the tax is paid. In 2011, the
1592:
778:
13592:
12132:, Economic and Commercial Counsellor's Office of the Embassy of the People's Republic of China in Eritrea, July 24, 2008.
11179:
9837:
Samoa, Seychelles, Solomon Islands, Trinidad and Tobago, Turks and Caicos Islands, United States Virgin Islands, Vanuatu.
9682:
countries (Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates) and of nonresidents. It also imposes
9381:
9016:
1866:
1698:
1467:
10801:
8412:
Residence-based and citizenship-based taxation. Foreign income of nonresident citizens is taxed at a reduced flat rate.
13604:
Materials from one major accounting firm provide a table of over sixty such countries. Such table is not comprehensive.
9565:
8693:
1736:. Jurisdictions often impose rules relating to shifting income among commonly controlled parties, often referred to as
1669:
1532:
660:
172:
13108:
9508:
of income for related party transactions. Many jurisdictions have adopted broadly similar transfer pricing rules. The
13217:
12553:
11721:
9550:
8697:
993:
746:
13519:
Contrast to "integrated" systems providing a credit to enterprise owners for a portion of enterprise level taxation.
13249:
10770:
8354:
Territorial and citizenship-based taxation. Foreign income of nonresident citizens is taxed at a reduced flat rate.
13069:
13042:
An act amending certain provisions of the National Internal Revenue Code of 1977 as amended, and for other purposes
13026:
11057:
10250:
9577:
9253:
circumstances, be treated as a nontaxable event. Rules on structuring and restructuring tend to be highly complex.
8846:
7163:
2685:
463:
14080:
12257:
11740:[Personal Income Tax Code, Article 16 – Residence] (in Portuguese). Tax and Customs Authority of Portugal.
11430:
10727:
10540:
10332:
10266:
9888:
14139:
14134:
12805:"Convention fiscale entre la France et la principauté de Monaco – Imposition des revenus des personnes physiques"
10647:
10528:
9125:
In specific cases, the tax system may diverge for different categories of individuals. U.S. citizen and resident
8654:
8560:
645:
241:
13961:
13765:
See, for example, Singapore's provision that income from outside its borders is not taxed until brought onshore.
11569:
8915:
A few other countries used to tax the foreign income of nonresident citizens, but have abolished this practice:
8439:
Residence-based and citizenship-based taxation. Nonresident citizens are taxed in the same manner as residents.
12596:
12298:
12274:
11875:
11750:
10505:
9708:
are separate tax jurisdictions. All of them tax worldwide income of residents and local income of nonresidents.
9610:
9454:
9400:. There are a number of model tax treaties published by various national and international bodies, such as the
3040:
1597:
1316:
14102:
14031:
Lymer, Andrew and Hasseldine, John, eds., The International Taxation System, Kluwer Academic Publishers (2002)
14028:
Thuronyi, Victor, Kim Brooks, and Borbala Kolozs, Comparative Tax Law, Wolters Kluwer Publishers (2d ed. 2016)
13182:
The rules have changed over the years. For a good explanation of the 2006 changes by a major UK law firm, see
11106:
13713:
Christians, Allison (April 2005). "Tax Treaties for Investment and Aid to Sub-Saharan Africa: A Case Study".
12999:
12946:
12928:
Law no. 88/1933 for the unification of direct contributions and for the establishment of tax on global income
12393:
European Parliament resolution of 6 July 2017 on Eritrea, notably the cases of Abune Antonios and Dawit Isaak
9493:" of countries in which subsidiaries may be organized so that the shareholder is not subject to current tax.
9379:
or other item). In some countries they are also known as double taxation agreements, double tax treaties, or
8505:
the person's main home and number of days the person is physically present in the country. Examples include:
1702:
1602:
566:
35:
14115:
14044:
CCH offers shorter descriptions for fewer countries (at a lower fee) as well as certain computational tools.
13885:
12732:
12420:
11398:
10591:
10447:
9044:
Countries do not necessarily use the same system of taxation for individuals and corporations. For example,
9035:
must track the location and income of all loan holders, wherever they are in the world, for several decades.
7244:
13360:
12984:
12835:
11614:
10544:
10431:
8151:
7109:
1300:
596:
10954:
11282:
8842:
8575:
1542:
1512:
13183:
12980:
11709:, Ministry of Finance, Revenue and Tax Administration of the Turkish Republic of Northern Cyprus, 2010.
10939:
9724:
form one tax jurisdiction, which taxes worldwide income of residents and local income of nonresidents.
9630:
9114:(e.g., rents) is generally treated as arising where the property is situated. Income related to use of
9000:
There are some arrangements for international taxation that are not based on residency or citizenship:
8679:
Like Eritrea, enforcement tactics used by the U.S. government to facilitate tax compliance include the
8578:
expelled Eritrean diplomats in 2013 and 2018, respectively, for collecting the tax. The parliaments of
6208:* Only if the income is received in Malaysia, and was not subject to tax by the jurisdiction of source.
928:
400:
13715:
Northwestern Public Law Research Paper No. 05-10; Northwestern Law & Econ Research Paper No. 05-15
10477:
12141:
11989:
11841:
10435:
9569:
9546:
9516:
7136:
1726:
975:
553:
510:
361:
216:
65:
12864:
12659:
12432:
9281:, or otherwise. Where the foreign tax credit is limited, such limitation may involve computation of
13022:
12868:
12216:
12129:
11145:
11069:
10927:
9679:
9249:
8670:
8477:
4371:
3583:
2249:
1562:
980:
469:
11629:
11386:
10860:
10354:
13679:
13507:
11977:
11894:
11367:
9869:
9442:
or elimination of tax. Such systems tend to have rules to limit such deferral through controlled
9424:
7806:
Territorial taxation in general, but residence-based taxation under the alternative minimum tax.
3895:
1577:
1517:
1028:
1023:
650:
531:
182:
13462:
12942:
11260:
12201:
12152:
11418:
11402:
11355:
9170:. Jurisdictions not relying on financial statement income must attempt to define principles of
9048:
uses a residence-based system for individuals but a territorial system for corporations, while
9032:
4128:
2631:
1732:
With any system of taxation, it is possible to shift or recharacterize income in a manner that
1662:
1487:
1372:
1367:
547:
366:
12468:
9277:
may be limited by category of income, by other jurisdiction or country, based on an effective
8620:
other countries on the same income may be used as a credit against the tax imposed by Myanmar.
14090:
13722:
11825:
11585:
11414:
10308:
8192:
Territorial taxation in general, but residence-based taxation for certain investment income.
8029:* Except income not taxed by other countries of employees of Turkish government or companies.
6586:
4533:
3654:
3175:
2222:
1567:
1492:
1457:
1442:
1362:
1352:
601:
521:
516:
437:
10978:
10524:
10462:
1885:
includes any type of income received by individuals, such as work or investment income, and
12240:", Publication 513 (annual), Internal Revenue Service, U.S. Department of Treasury, page 2.
9155:
8854:
8571:
2276:
1781:(sales less costs of sale), or specific categories of receipts less specific categories of
1587:
1552:
1527:
1407:
1387:
559:
236:
97:
13866:
13820:
13441:
12818:
12408:
12328:
11699:
9446:. Several different approaches have been used by countries for their anti-deferral rules.
8755:
as residents of Italy, unless they demonstrate that they no longer have any ties to Italy.
8:
14005:
13073:
12396:
10622:
10606:
10489:
10376:
10304:
9620:
9443:
9428:
negotiated between the "competent authority" section of each country's taxing authority.
9368:
9218:
9171:
9115:
9107:
8583:
8512:
periods establishing residency (including a formulary calculation involving three years);
7958:
5589:
5124:
1925:
1874:
1770:
1741:
1607:
1507:
1502:
1447:
1432:
1422:
1417:
1412:
1357:
1347:
1342:
1326:
1196:
1142:
950:
458:
13616:, Australia imposes a 10% withholding tax rate on interest, subject to treaty reduction.
12831:
11687:
10703:
10635:
9911:
2195:
11943:
11738:"Código do Imposto sobre o Rendimento das Pessoas Singulares, Artigo 16.º – Residência"
11610:
10739:
9266:
9179:
9023:
8681:
denial of U.S. passports to nonresident U.S. citizens deemed to be delinquent taxpayers
8658:
4776:
1794:
1774:
1718:
1582:
1572:
1557:
1547:
1522:
1472:
1437:
1427:
1397:
1382:
1377:
1232:
1147:
940:
904:
825:
704:
422:
60:
12554:"Worldwide taxation of U.S. citizens living abroad, impact of FATCA and two proposals"
12344:
10715:
9678:
Saudi Arabia taxes the local business income of its residents who are not citizens of
14074:
13926:
13718:
13203:
12590:
12050:
What comprises the spatial aspect of the generating event in the personal income tax?
12016:
11473:
10848:
10836:
10669:
9229:
9111:
4911:
2766:
2357:
1655:
1497:
1482:
1477:
1452:
1402:
1202:
918:
870:
810:
726:
667:
379:
346:
152:
13950:(Report). Organisation for Economic Co-Operation and Development (OECD). 2024-01-09.
12961:
12004:
10490:
Enforcement Regulations for Foreign-Invested Business and Foreign Individual Tax Law
10419:
9705:
9126:
13918:
13775:
12068:
11909:
11160:
10285:
10254:
9899:
9701:
9666:
9662:
9615:
9589:
9545:(OECD) has proposed a two-pillar solution to address tax avoidance schemes used by
9502:
9167:
9162:
6862:
5157:
4992:
3883:
3013:
2141:
1737:
1537:
1462:
1068:
1033:
1013:
830:
798:
672:
526:
277:
13662:
13658:
13654:
13576:
13540:
13528:
13339:
13327:
13277:
13232:
12219:, Tax committee under the Government of the Republic of Tajikistan, 15 March 2023
11261:
A General Guide to Falkland Islands Taxation for Individuals for the Tax Year 2013
10923:
14119:
14097:
13892:
13873:
13782:
13563:
13425:
13190:
13115:
13092:
13006:
12305:
12261:
12148:
12110:
12087:
11959:
11882:
11863:
11809:
11757:
11706:
11648:
11592:
11573:
11492:
11437:
11374:
11339:, Direction of Taxes and Public Contributions of French Polynesia, January 2014.
11336:
11286:
11267:
11208:
11186:
11167:
11076:
11060:, Foreign Investment Promotion Agency of Bosnia and Herzegovina, 26 January 2016.
11041:
11002:
10961:
10879:
10820:
10777:
10758:
10676:
10654:
10575:
10512:
10407:
10384:
10361:
10339:
10292:
10273:
9919:
9895:
9876:
9356:
9294:
9206:
7433:
6777:
6750:
3582:* Only from business activities. ** Only from business activities of citizens of
1854:
1710:
1694:
1631:
1247:
1105:
1100:
840:
803:
714:
679:
581:
505:
341:
301:
267:
177:
167:
162:
157:
75:
13041:
13484:
12364:
12332:
9605:
9581:
9561:
9535:
9401:
9389:
9282:
9201:
9151:
9012:
8853:
premiums no matter where they reside. CareShield Life is a government-operated
8557:
8124:
4695:
3907:
3735:
2384:
2033:
1744:
through use of related parties. A few jurisdictions impose rules limiting such
1190:
1162:
1137:
998:
845:
640:
576:
474:
412:
316:
311:
294:
272:
14025:
Malherbe, Philippe, Elements of International Income Taxation, Bruylant (2015)
1813:
14128:
13930:
13575:
U.S. rules limit the credit by categories based on the nature of the income.
12361:
The Netherlands expels Eritrea's top diplomat over 'diaspora tax' enforcement
9527:
9393:
9191:
8650:
8452:
7541:
6615:
6083:
5019:
2851:
1798:
1733:
1262:
935:
860:
751:
684:
618:
586:
453:
395:
356:
336:
306:
221:
142:
137:
112:
102:
44:
12299:
http://www.taxation.ch/index.cfm/fuseaction/show/temp/default/path/1-534.htm
9138:
allow a credit for foreign taxes source income by reference to foreign law.
12943:
Decree no. 153 of 11 May 1954 regarding the tax on income of the population
12237:
9658:
9450:
9372:
9352:
9339:
8895:
period, they are no longer considered residents of Sweden for tax purposes.
8043:
7931:
7487:
7352:
7325:
4560:
4209:
3565:
2330:
1778:
1722:
1643:
1157:
945:
914:
885:
865:
756:
741:
721:
635:
630:
432:
226:
12962:
The income tax on resident individuals, in Mexico and Spain (generalities)
195:
13947:
13053:
12851:
12376:
9556:
9376:
8970:
8802:
7765:
7568:
7514:
7082:
6974:
6642:
6581:
5701:
5616:
4884:
3627:
3579:
Residence-based taxation of citizens, territorial taxation of foreigners.
3548:
Residence-based taxation of citizens, territorial taxation of foreigners.
3534:
3517:
Residence-based taxation of citizens, territorial taxation of foreigners.
3486:
Residence-based taxation of citizens, territorial taxation of foreigners.
2411:
1952:
1740:
rules. Residency-based systems are subject to taxpayer attempts to defer
1152:
895:
855:
773:
709:
655:
591:
417:
407:
351:
231:
132:
127:
85:
70:
14058:
12854:[Succession Act 1956] (in Dutch). Government of the Netherlands.
12481:
Information for U.S. Citizens or Dual Citizens Residing Outside the U.S.
1785:. Unless otherwise specified, the term "income" should be read broadly.
12254:
12034:
10863:, Iranian National Tax Administration, integrated text of 22 July 2015.
10679:, General Direction of Contributions and Taxes of Guinea-Bissau, 2014.
10657:, General Direction of Contributions and Taxes of Guinea-Bissau, 2014.
9580:(PPLI) policy that allows taxpayers to use the regulatory framework of
9490:
9478:
9309:
9262:
9175:
9147:
9130:
8633:
8425:
8205:
7460:
7217:
6527:
6473:
6446:
6307:
6164:
6137:
5948:
5840:
5211:
4803:
4344:
3993:
3966:
3283:
2658:
1850:
1782:
1766:
1762:
1714:
1257:
1227:
1110:
1095:
1018:
955:
923:
875:
850:
835:
736:
731:
699:
625:
331:
326:
147:
107:
53:
13906:
12899:"MediShield Life Coverage for Singaporeans Permanently Located Abroad"
9564:. Responses to this issue began when the United States introduced the
4641:
13922:
13184:
http://www.freshfields.com/publications/pdfs/2006/corp-tax-reform.pdf
12780:
12380:
11566:
9531:
9482:
9420:
9412:
9397:
9344:
9233:
9077:
9049:
8875:
8838:
8822:
8752:
8384:* Except dual nationals and residents of countries with tax treaties.
8232:
7626:
6334:
6110:
5562:
5346:
5292:
3870:
3789:
3310:
3121:
2878:
2824:
1090:
1008:
1003:
694:
689:
500:
427:
117:
14063:
13700:
12884:
9481:" approach, where income of subsidiaries in countries identified as
14068:
13821:"INTM200000 - International Manual - HMRC internal manual - GOV.UK"
13171:
Monaco might not charge residents income tax, but it's no tax haven
13143:
13119:
13096:
12708:
12635:
12471:, Tax committee under the Government of the Republic of Tajikistan.
12114:
12091:
11947:
11813:
11496:
11212:
11148:, General Administration of Taxes and Properties of Comoros, 2012.
11045:
11022:
11006:
10824:
10579:
10388:
9923:
9721:
9717:
9458:
9438:
9416:
9278:
9273:
9197:
9098:
8956:
8818:
8702:
Several countries tax based on citizenship in specific situations:
8586:
have also expressed their intention to prohibit the practice there.
8313:
7846:
7819:
7707:
7680:
7406:
7379:
6943:
6835:
6419:
6293:* Only if domiciled in Malta or if the income is remitted to Malta.
6222:
6191:
5894:
5481:
5373:
4965:
4749:
4479:
4290:
4263:
4182:
4020:
3600:
3229:
2739:
2712:
2604:
2469:
2428:* Except foreigners and nonresident citizens. ** Except foreigners.
1749:
1745:
1252:
1220:
909:
899:
820:
815:
788:
761:
571:
321:
262:
257:
90:
11790:, Administration of Fiscal Services of Saint Pierre and Miquelon.
11170:, Ministry of Finance and Economic Management of the Cook Islands.
9669:
are separate tax jurisdictions. All of them tax only local income.
5086:
14112:
14034:
Kuntz, Joel D. and Peroni, Robert J.; U.S. International Taxation
13962:"Global Intangible Low-Taxed Income (GILTI): Overview & FAQs"
13886:
Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties
13838:
12660:"Qui sommes-nous ? | Association des Américains Accidentels"
10718:, Legal Information System of the Federated States of Micronesia.
9868:
U.S. Internal Revenue Service (U.S. IRS) Reg. (hereafter 26 CFR)
9593:
9469:
8985:
8927:
8714:
8616:
8599:
8579:
8552:
8398:
8367:
8340:
8259:
8178:
8097:
7985:
7271:
7001:
6696:
6500:
6392:
6056:
6029:
5728:
5508:
5238:
5073:
4938:
4830:
4722:
4587:
4506:
4236:
4074:
4047:
3939:
3816:
3762:
3708:
3681:
3391:
3337:
3067:
2905:
2797:
2577:
2523:
2303:
1979:
1690:
1063:
890:
793:
783:
122:
80:
13987:"Is there room for privacy planning in a tax-transparent world?"
12019:, Law of Pridnestrovian Moldavian Republic, September 30, 2000.
10894:, Chamber of Commerce and Industry of the Republic of Abkhazia.
12539:
12523:
12507:
9625:
9585:
9486:
9392:
has treaties with more than 110 countries and territories. The
9364:
9209:
or branch accounting principles, or may define new principles.
9053:
9045:
8941:
8908:
8891:
8785:
8731:
8070:
8012:
7792:
7734:
7298:
7055:
7028:
6916:
6804:
6361:
6002:
5921:
5813:
5786:
5643:
5427:
5400:
5319:
5119:
4668:
4317:
4155:
3445:
3418:
3202:
2986:
2550:
2496:
2442:
2087:
2060:
2006:
1626:
1272:
1083:
1078:
1073:
880:
768:
11279:
10924:
Filing Information for Individuals in Certain U.S. Possessions
10333:
Individuals whose residence for tax purposes is outside France
12052:, General Directorate of Taxes of Uruguay, 28 November 2016.
9683:
9474:
9355:
exist between many countries on a bilateral basis to prevent
8871:
8768:
8748:
8666:
8286:
7904:
7653:
7595:
7190:
6669:
6554:
6276:
5867:
5755:
5670:
5535:
5454:
5265:
5184:
4857:
4452:
4425:
4101:
3843:
3364:
3148:
3094:
2959:
2932:
2168:
1805:
enforcement and collection of tax; and reporting mechanisms.
1287:
1282:
1277:
1267:
1242:
1237:
1184:
1056:
11440:, Ministry of Economy and Finances of Haiti, December 2013.
9596:
benefits that are set forward in the six principals of EWP.
9166:
audit requirements to include opining on such tax issues as
12185:, National Tax and Customs Administration of Hungary, 2022
11632:, Inland Revenue Department of Montserrat, January 1, 2002.
11189:, Economic and Social Office of Spain in Cuba, March 2013.
9725:
9509:
9405:
9256:
9237:
9225:
8465:
7877:
6889:
6723:
6249:
5975:
5046:
4614:
4398:
3503:
3472:
2114:
14107:
11270:, Falkland Islands Government Taxation Office, 9 May 2013.
10377:
St Kitts Tax Residency: Here's Everything You Need To Know
8518:
exceptions for transitory visits, medical conditions, etc.
1889:
means that the country taxes at least one of these types.
1725:. Limits are almost universally imposed on such credits.
12536:
FBAR Penalties: When Will IRS Let You Off With A Warning?
12348:
11280:
General information about income tax in the Faroe Islands
10636:
Grenada Tax Residency: Here's Everything You Need To Know
10420:
Vanuatu Tax Residency: Here's Everything You Need To Know
9912:
Antigua Tax Residency: Here's Everything You Need To Know
9568:(FATCA) in 2010, and were greatly expanded by the OECD's
9360:
9085:
1686:
27:
12684:
12275:"RDR3: Statutory Residence Test - Publications - GOV.UK"
11525:"Foreign-sourced income (FSI) exemption orders gazetted"
11330:
Territorial solidarity contribution on multiple revenues
8568:
condemning the collection of the Eritrean 'diaspora tax'
13133:"International tax - Brunei Darussalam Highlights 2012"
12756:
9314:
8874:
continues taxing its citizens who move from Spain to a
8751:
continues taxing its citizens who move from Italy to a
13628:, Thailand taxes dividends at 10% and interest at 15%.
12612:"Renouncing American Citizenship Hits All-Time Record"
11511:, Ministry of Foreign Affairs of Liberia, August 2002.
9777:
respective territory, instead of by the United States.
9543:
Organisation for Economic Co-operation and Development
9411:
Treaties tend to provide reduced rates of taxation on
8686:
substantial increase in U.S. citizenship renunciations
13948:
The Global Minimum Tax and the taxation of MNE profit
13904:
12411:, National Tax and Customs Administration of Hungary.
11678:, General Direction of Taxes of Niger, November 2015.
1877:(most of which have separate tax systems), and other
987:
European Union Common Consolidated Corporate Tax Base
13905:
Chand, V.; Turina, A.; Romanovska, K. (2022-02-21).
13737:"Model Tax Convention on Income and on Capital 2014"
12065:
Worldwide Personal Tax and Immigration Guide 2018-19
11751:
General tax code of the Collectivity of Saint Martin
11094:, Ministry of Finances of Burundi, January 1, 2006.
10909:, Sovereign Base Areas Administration, July 7, 2003.
10246:
10244:
10242:
10240:
10238:
10236:
10234:
10232:
10230:
10228:
10226:
10224:
10222:
10220:
10218:
10216:
10214:
10212:
10210:
10208:
10206:
10204:
10202:
10200:
10198:
10196:
10194:
10192:
10190:
10188:
10186:
10184:
10182:
10180:
10178:
10176:
10174:
10172:
10170:
10168:
10166:
10164:
10162:
10160:
10158:
10156:
10154:
10152:
10150:
10148:
10146:
10144:
10142:
10140:
10138:
10136:
10134:
10132:
9248:
The organization or reorganization of portions of a
9240:
in excess of a certain ratio, and other mechanisms.
9056:
and Monaco taxes corporate but not personal income.
1769:
concepts (in many countries this is referred to as '
13419:
California Revenue and Taxation Code sections 17071
12685:"AARO - Association of Americans Resident Overseas"
12520:
FBARs & FATCA Form 8938: Maddening Duplication?
12163:
12161:
12130:
A proclamation to provide for payment of income tax
11866:, National Revenue Authority of Sierra Leone, 2015.
10623:"Foreign Source Income in Georgia • Forbes Georgia"
10364:, Collectivity of Saint Barthélemy, 31 March 2016.
10130:
10128:
10126:
10124:
10122:
10120:
10118:
10116:
10114:
10112:
10110:
10108:
10106:
10104:
10102:
10100:
10098:
10096:
10094:
10092:
10090:
10088:
10086:
10084:
10082:
10080:
10078:
10076:
10074:
10072:
10070:
10068:
10066:
10064:
10062:
10060:
10058:
10056:
10054:
10052:
10050:
10048:
10046:
10044:
10042:
10040:
10038:
10036:
10034:
10032:
10030:
10028:
10026:
10024:
10022:
10020:
10018:
10016:
10014:
10012:
10010:
10008:
10006:
10004:
10002:
10000:
9998:
9996:
9994:
9992:
9990:
9988:
9986:
9984:
9982:
9980:
9978:
9976:
9974:
9972:
9970:
9968:
9966:
9964:
9962:
9960:
9958:
9956:
9954:
9952:
13442:"www.cra-arc.gc.ca/E/pbg/tf/t2sch1/t2sch1-08e.pdf"
12345:Canada expels Eritrea envoy over expat fees claims
11134:No, China does not have citizenship-based taxation
10594:, National Tax Service of Bolivia, 30 April 2014.
9950:
9948:
9946:
9944:
9942:
9940:
9938:
9936:
9934:
9932:
13351:
12551:
12238:Tax Information for Visitors to the United States
11885:, Inland Revenue Division of the Solomon Islands.
11760:, Collectivity of Saint Martin, January 1, 2012.
11458:Individual income 2024 – Instructions for filling
11368:General information about income tax in Greenland
9071:
14126:
13288:26 USC 861(a)(1) and (2) and 862(a)(1) and (2),
13250:"GovHK: How to Report Income in Your Tax Return"
12819:"Information about Inheritance Tax and Gift Tax"
12421:Hungary Now Imposes Tax on Non-Resident Citizens
12158:
10919:
10917:
10915:
10609:, Ministry of Economy and Finances of Djibouti.
14108:OECD - Centre for Tax Policy and Administration
12457:Myanmar's military reaches into migrant pockets
12317:A form of extortion – Eritrea's 2% Diaspora tax
10448:The rip-off of the century in Wallis and Futuna
9929:
9449:In the United States, rules provides that U.S.
1701:or provide for offsets to taxation relating to
13867:UK ICTA Section 28AA and guidelines thereunder
12505:Despite FATCA, FBAR Penalties Still Under Fire
12007:, Pacific Islands Legal Information Institute.
11828:, Pacific Islands Legal Information Institute.
11803:St. Vincent and the Grenadines Highlights 2017
11690:, Pacific Islands Legal Information Institute.
11476:, Pacific Islands Legal Information Institute.
11122:China Wants Taxes Paid by Citizens Living Afar
10851:, Pacific Islands Legal Information Institute.
10839:, Pacific Islands Legal Information Institute.
10742:, Pacific Islands Legal Information Institute.
10706:, Pacific Islands Legal Information Institute.
10559:, Department of Revenue and Customs of Bhutan.
10478:Tax? What Tax? The North Korean Taxation Farce
9485:is subject to current tax to the shareholder.
8655:exclude some of their foreign income from work
13942:
13940:
13678:. U.S. Department of Treasury. Archived from
13109:International tax - Singapore Highlights 2012
13058:Bureau of Internal Revenue of the Philippines
12264:", IR20, Inland Revenue, HMRC, page 6 et seq.
10912:
9015:imposes global income tax on anyone who owes
8659:credit for income tax paid to other countries
7863:* Only if the income is remitted to Thailand.
1663:
14039:International Bureau of Fiscal Documentation
13793:
13791:
13703:, CESifo Working Paper Series No. 3587, p. 9
13510:, et seq. at (hereafter U.S. regulations §)
13011:United Nations Public Administration Network
12183:Individual taxation of foreign-source income
11663:, Juridical documentation of New Caledonia.
10541:Income Tax Act of the Kingdom of Bhutan 2001
10432:10 Things You May Not Know About the Vatican
10251:Worldwide Personal Tax and Immigration Guide
9522:
3257:Saint Helena, Ascension and Tristan da Cunha
13701:"Money at the Docks of Tax Havens: A Guide"
13503:
13501:
13354:"Overview of International Estate Planning"
13301:U.S. IRC sections 861(a)(4) and 862(a)(4),
12178:
12176:
12125:
12123:
11732:
11730:
11249:Summary of Egypt's tax laws and regulations
10790:Island Council (Tristan da Cunha) Ordinance
14006:"HNWIs, FATCA & CRS: Is Privacy Dead?"
13937:
13712:
13086:International tax - France Highlights 2012
12495:, Internal Revenue Service, 28 April 2022.
12469:Agreements on avoidance of double taxation
12377:Riksdag wants to halt Eritrean exile taxes
12030:
12028:
11973:
11971:
11773:General code of territorial collectivities
11313:
11311:
11227:, Ministry of Finance of East Timor, 2008.
10716:Code of the Federated States of Micronesia
10401:Turks and Caicos Islands Personal Taxation
9477:and some other countries have followed a "
1670:
1656:
13884:U.S. Department of the Treasury. (2007).
13788:
13668:
13206:", Inland Revenue Authority of Singapore.
12433:Top Individual Income Tax Rates in Europe
11923:
11921:
11895:Somaliland Inland Revenue Law No. 72/2016
11606:
11604:
10355:Code of Contributions of Saint Barthélemy
10342:, Fiscal Administration of France, 2015.
9431:
9243:
1179:Institute on Taxation and Economic Policy
13531:and long proposed regulations thereunder
13498:
12966:National Autonomous University of Mexico
12761:Stop Extraterritorial American Taxation!
12173:
12168:The 2% tax for Eritreans in the diaspora
12120:
11727:
11453:
11451:
11449:
10515:, Government of Anguilla, March 7, 2011.
10494:World Intellectual Property Organization
10328:
10326:
10324:
10322:
10320:
9338:
9313:
9257:Credits for taxes of other jurisdictions
9141:
5772:* Only citizens and permanent residents.
1812:
14003:
12566:
12212:
12210:
12204:, PricewaterhouseCoopers, 30 June 2022.
12197:
12195:
12025:
11990:Tax assessment, liquidation and control
11968:
11842:Grand and General Council of San Marino
11788:Instructions to fill in your tax return
11308:
11303:Ministry for Foreign Affairs of Finland
11299:The special status of the Åland Islands
7751:* Except former residents, temporarily.
6821:* Except former residents, temporarily.
5105:* Except former residents, temporarily.
1853:with each other to eliminate or reduce
1817:Systems of taxation on personal income
1689:on a person or business subject to the
14127:
13984:
13023:Law of income taxes on natural persons
12423:, The Nestmann Group, October 2, 2012.
12217:Tax Code of the Republic of Tajikistan
11918:
11601:
11136:, Isaac Brock Society, 8 January 2015.
11035:Bosnia and Herzegovina Highlights 2019
9212:
9196:Systems that allow a tax deduction of
13508:U.S. regulations under 26 CFR 1.861-8
12556:. Villanova University School of Law.
11651:, Inland Revenue Department of Nepal.
11519:
11517:
11446:
10966:Australian Department of the Treasury
10802:Appropriation act for the 2018 budget
10317:
10267:Business and Taxation Guide to Monaco
9889:Antigua abolishes personal income tax
9154:without regard to income reported in
1721:are provided for taxes paid to other
12319:, Daniel Berhane, November 20, 2011.
12207:
12192:
12037:, Revenue Administration of Turkey.
12017:Law on the income tax on individuals
11910:Law on the income tax on individuals
11576:, Maldives Inland Revenue Authority.
11318:Finnish citizens and the 3-year rule
10892:Law on the income tax on individuals
10728:Employment and Services Tax Act 2014
9698:Federation of Bosnia and Herzegovina
7612:* Except in tax havens, temporarily.
6960:* Except in tax havens, temporarily.
6378:* Except in tax havens, temporarily.
13985:Knight, Andrew (23 November 2016).
13070:Vietnam: Law on Personal Income Tax
12781:"Tax Fairness For Americans Abroad"
12459:, East Asia Forum, 26 October 2023.
12435:, Tax Foundation, 22 February 2019.
12409:Double taxation treaties of Hungary
12202:Tajikistan – Individual – Residence
11595:, Notary office of Maître Haïdara.
11509:Revenue Code of Liberia Act of 2000
11352:A quick guide to taxation in Gambia
10955:Taxation Options for Norfolk Island
9496:
9382:tax information exchange agreements
9334: Enhanced engagement countries
9328: Accession candidate countries
9092:
1808:
13:
14019:
14004:Garnham, Caroline (22 July 2016).
13810:Part XVII of Chapter IV ICTA 1988.
12552:J. Richard Harvey (1 March 2013).
11527:. Ernst & Young. 20 July 2022.
11514:
11124:, New York Times, January 7, 2015.
9566:Foreign Account Tax Compliance Act
9288:
9236:, disallowing interest expense on
8694:Taxation of non-resident Americans
1879:countries with limited recognition
1822: No income tax on individuals
14:
14151:
14113:United Nations Taxation Committee
14052:
13485:"U.S. IRS Form 1120 Schedule M-3"
12785:Tax Fairness For Americans Abroad
12567:Collins, Erin M. (July 1, 2024).
12493:United States Income Tax Treaties
11058:Bosnia and Herzegovina tax system
10804:, Ministry of Finance of Somalia.
10792:, Government of Tristan da Cunha.
10780:, Government of Ascension Island.
8821:taxes its citizens who move to a
8698:Taxation of United States persons
1685:is the study or determination of
994:Global minimum corporate tax rate
13997:
13978:
13954:
13898:
13878:
13856:
13831:
13813:
13804:
13768:
13759:
13750:
13729:
13706:
13693:
13676:"History of the U.S. Tax System"
13643:
13631:
13619:
13607:
13598:
13582:
13569:
13546:
13534:
13522:
13513:
13477:
13451:
13434:
13407:
13391:
13378:
13345:
13333:
13321:
13314:26 USC 861(a)(6) and 862(a)(6),
13308:
13295:
13282:
13267:
13242:
13222:
13209:
13196:
13176:
13164:
13125:
13102:
13079:
13063:
13047:
13035:
13027:Constitutional Court of Bulgaria
13016:
12993:
12974:
12955:
12936:
12921:
12905:
12891:
12877:
12858:
12844:
12825:
12811:
12797:
12773:
12749:
12725:
12701:
12677:
12652:
12628:
12609:
12603:
12560:
12545:
12529:
12513:
12498:
12486:
12474:
12462:
12450:
12438:
12426:
12414:
12402:
12386:
12370:
12354:
12338:
12322:
12310:
12291:
12267:
12243:
12226:
12135:
12097:
12074:
12058:
12043:
12010:
11998:
11983:
11953:
11937:
11903:
11888:
11869:
11850:
11831:
11819:
11796:
11781:
11766:
11744:
11107:Report on internship at DRIDCNNE
9830:
9820:
9810:
9800:
9790:
9780:
9770:
9760:
9750:
9740:
9578:Private placement life insurance
9005:
8978:
8963:
8949:
8934:
8920:
8901:
8884:
8864:
8831:
8811:
8795:
8778:
8761:
8741:
8724:
8707:
8643:
8626:
8609:
8592:
8545:
8515:start and end date of residency;
8470:
8458:
8445:
8418:
8391:
8360:
8333:
8306:
8279:
8252:
8225:
8198:
8171:
8144:
8117:
8090:
8063:
8036:
8005:
7978:
7951:
7924:
7897:
7870:
7839:
7812:
7785:
7758:
7727:
7700:
7673:
7646:
7619:
7588:
7561:
7534:
7507:
7480:
7453:
7426:
7399:
7372:
7345:
7318:
7291:
7264:
7237:
7210:
7183:
7164:Saint Vincent and the Grenadines
7156:
7129:
7102:
7075:
7048:
7021:
6994:
6967:
6936:
6909:
6882:
6855:
6828:
6797:
6770:
6743:
6716:
6689:
6662:
6635:
6608:
6574:
6547:
6520:
6493:
6466:
6439:
6412:
6385:
6354:
6327:
6300:
6269:
6242:
6215:
6184:
6157:
6130:
6103:
6076:
6049:
6022:
5995:
5968:
5941:
5914:
5887:
5860:
5833:
5806:
5779:
5748:
5721:
5694:
5663:
5636:
5609:
5582:
5555:
5528:
5501:
5474:
5447:
5420:
5393:
5366:
5339:
5312:
5285:
5258:
5231:
5204:
5177:
5150:
5112:
5079:
5066:
5039:
5012:
4985:
4958:
4931:
4904:
4877:
4850:
4823:
4796:
4769:
4742:
4715:
4688:
4661:
4634:
4607:
4580:
4553:
4526:
4499:
4472:
4445:
4418:
4391:
4364:
4337:
4310:
4283:
4256:
4229:
4202:
4175:
4148:
4121:
4094:
4067:
4040:
4013:
3986:
3959:
3932:
3900:
3888:
3876:
3863:
3836:
3809:
3782:
3755:
3728:
3701:
3674:
3647:
3620:
3593:
3558:
3527:
3496:
3465:
3438:
3411:
3384:
3357:
3330:
3303:
3276:
3249:
3222:
3195:
3168:
3141:
3114:
3087:
3060:
3033:
3006:
2979:
2952:
2925:
2898:
2871:
2844:
2817:
2790:
2759:
2732:
2705:
2686:Democratic Republic of the Congo
2678:
2651:
2624:
2597:
2570:
2543:
2516:
2489:
2462:
2435:
2404:
2377:
2350:
2323:
2296:
2269:
2242:
2215:
2188:
2161:
2134:
2107:
2080:
2053:
2026:
1999:
1972:
1945:
1918:
1637:
1625:
464:Base erosion and profit shifting
34:
13359:. Valley Lawyer. Archived from
12901:. Singapore Ministry of Health.
12887:. Singapore Ministry of Health.
12821:. National Tax Agency of Japan.
11715:
11693:
11681:
11669:
11654:
11635:
11623:
11579:
11560:
11531:
11502:
11479:
11467:
11424:
11408:
11392:
11380:
11361:
11345:
11323:
11292:
11273:
11254:
11242:
11230:
11218:
11195:
11173:
11154:
11139:
11127:
11115:
11100:
11085:
11063:
11051:
11028:
11012:
10989:
10971:
10948:
10933:
10900:
10885:
10866:
10854:
10842:
10830:
10807:
10795:
10783:
10764:
10745:
10733:
10721:
10709:
10697:
10685:
10663:
10641:
10629:
10615:
10600:
10585:
10562:
10550:
10534:
10529:Organization of American States
10518:
10499:
10483:
10471:
10463:Moroccan Sahara, that tax haven
10456:
10441:
10425:
10413:
10394:
10370:
10348:
9731:
9711:
9690:
9672:
9652:
9643:
9039:
1755:
242:Optimal capital income taxation
13054:National Internal Revenue Code
12947:Chamber of Deputies of Romania
12885:"CareShield Life (Web Portal)"
11978:Unlimited tax liability Sweden
11722:Unlimited tax liability Norway
11092:General code of taxes and fees
10557:Personal Income Tax Guide Book
10506:Interim Stabilisation Levy Act
10298:
10279:
10260:
9905:
9882:
9862:
9850:
9611:List of countries by tax rates
9455:Controlled Foreign Corporation
9172:income and expense recognition
9072:Individuals versus enterprises
8535:
1860:
1801:or dissolution of the entity.
1317:List of countries by tax rates
1:
12985:Chamber of Deputies of Mexico
12836:Chamber of Deputies of Mexico
12733:"HOME - REPUBLICANS OVERSEAS"
12483:, Retrieved November 28, 2013
11775:, Legifrance, July 26, 2012.
11615:Chamber of Deputies of Mexico
11320:, Finnish Tax Administration.
10907:The Income Tax Ordinance 2003
10761:, Government of Saint Helena.
10545:Ministry of Finance of Bhutan
10305:A French island without taxes
9844:
9185:
8849:born in 1980 or later to pay
8847:Singapore Permanent Residents
3925:* Except temporary residents.
747:Natural resources consumption
12912:Noncooperative jurisdictions
12142:State of Eritrea Tax Summary
11962:, Lovdata, August 10, 2012.
11225:A guide for income taxpayers
9059:
8657:from U.S. taxation and take
8499:
8152:United States Virgin Islands
1867:United Nations member states
597:United States as a tax haven
7:
14069:UK HM Revenue & Customs
14064:India Income Tax Department
12255:Residents and non-residents
9599:
9303:
10:
14156:
13352:Robert F. Klueger (2012).
12636:"American Citizens Abroad"
12595:: CS1 maint: url-status (
12447:, VDB Loi, 5 October 2023.
11897:, Republic of Somaliland.
11611:Tax Code of the Federation
11486:Kyrgyzstan Highlights 2017
11460:, Revenue Agency of Italy
10996:Bangladesh Highlights 2017
10607:General Code of Taxes 2011
9631:Minimum corporate tax rate
9547:multinational corporations
9500:
9343:Ratio of German assets in
9307:
9292:
9260:
9216:
9189:
9163:financial statement income
9161:A jurisdiction relying on
8691:
8327:Residence-based taxation.
8300:Residence-based taxation.
8273:Residence-based taxation.
8246:Residence-based taxation.
8219:Residence-based taxation.
8165:Residence-based taxation.
8138:Residence-based taxation.
8111:Residence-based taxation.
8084:Residence-based taxation.
8057:Residence-based taxation.
7999:Residence-based taxation.
7972:Residence-based taxation.
7945:Residence-based taxation.
7918:Residence-based taxation.
7891:Residence-based taxation.
7833:Residence-based taxation.
7779:Residence-based taxation.
7721:Residence-based taxation.
7694:Residence-based taxation.
7667:Residence-based taxation.
7640:Residence-based taxation.
7582:Residence-based taxation.
7555:Residence-based taxation.
7528:Residence-based taxation.
7501:Residence-based taxation.
7474:Residence-based taxation.
7447:Residence-based taxation.
7420:Residence-based taxation.
7393:Residence-based taxation.
7366:Residence-based taxation.
7339:Residence-based taxation.
7312:Residence-based taxation.
7285:Residence-based taxation.
7258:Residence-based taxation.
7231:Residence-based taxation.
7204:Residence-based taxation.
7177:Residence-based taxation.
7150:Residence-based taxation.
7123:Residence-based taxation.
7096:Residence-based taxation.
7069:Residence-based taxation.
7042:Residence-based taxation.
7015:Residence-based taxation.
6988:Residence-based taxation.
6930:Residence-based taxation.
6903:Residence-based taxation.
6876:Residence-based taxation.
6849:Residence-based taxation.
6791:Residence-based taxation.
6764:Residence-based taxation.
6737:Residence-based taxation.
6710:Residence-based taxation.
6683:Residence-based taxation.
6656:Residence-based taxation.
6629:Residence-based taxation.
6602:Residence-based taxation.
6568:Residence-based taxation.
6541:Residence-based taxation.
6514:Residence-based taxation.
6487:Residence-based taxation.
6460:Residence-based taxation.
6433:Residence-based taxation.
6406:Residence-based taxation.
6348:Residence-based taxation.
6321:Residence-based taxation.
6263:Residence-based taxation.
6236:Residence-based taxation.
6178:Residence-based taxation.
6151:Residence-based taxation.
6124:Residence-based taxation.
6097:Residence-based taxation.
6070:Residence-based taxation.
6043:Residence-based taxation.
6016:Residence-based taxation.
5989:Residence-based taxation.
5962:Residence-based taxation.
5935:Residence-based taxation.
5908:Residence-based taxation.
5881:Residence-based taxation.
5854:Residence-based taxation.
5827:Residence-based taxation.
5800:Residence-based taxation.
5742:Residence-based taxation.
5715:Residence-based taxation.
5657:Residence-based taxation.
5630:Residence-based taxation.
5603:Residence-based taxation.
5576:Residence-based taxation.
5549:Residence-based taxation.
5522:Residence-based taxation.
5495:Residence-based taxation.
5468:Residence-based taxation.
5441:Residence-based taxation.
5414:Residence-based taxation.
5387:Residence-based taxation.
5360:Residence-based taxation.
5333:Residence-based taxation.
5306:Residence-based taxation.
5279:Residence-based taxation.
5252:Residence-based taxation.
5225:Residence-based taxation.
5198:Residence-based taxation.
5171:Residence-based taxation.
5060:Residence-based taxation.
5033:Residence-based taxation.
5006:Residence-based taxation.
4979:Residence-based taxation.
4952:Residence-based taxation.
4925:Residence-based taxation.
4898:Residence-based taxation.
4871:Residence-based taxation.
4844:Residence-based taxation.
4817:Residence-based taxation.
4790:Residence-based taxation.
4763:Residence-based taxation.
4736:Residence-based taxation.
4709:Residence-based taxation.
4682:Residence-based taxation.
4655:Residence-based taxation.
4628:Residence-based taxation.
4601:Residence-based taxation.
4574:Residence-based taxation.
4547:Residence-based taxation.
4520:Residence-based taxation.
4493:Residence-based taxation.
4466:Residence-based taxation.
4439:Residence-based taxation.
4412:Residence-based taxation.
4385:Residence-based taxation.
4358:Residence-based taxation.
4331:Residence-based taxation.
4304:Residence-based taxation.
4277:Residence-based taxation.
4250:Residence-based taxation.
4223:Residence-based taxation.
4196:Residence-based taxation.
4169:Residence-based taxation.
4142:Residence-based taxation.
4115:Residence-based taxation.
4088:Residence-based taxation.
4061:Residence-based taxation.
4034:Residence-based taxation.
4007:Residence-based taxation.
3980:Residence-based taxation.
3953:Residence-based taxation.
3857:Residence-based taxation.
3830:Residence-based taxation.
3803:Residence-based taxation.
3776:Residence-based taxation.
3749:Residence-based taxation.
3722:Residence-based taxation.
3695:Residence-based taxation.
3668:Residence-based taxation.
3641:Residence-based taxation.
3614:Residence-based taxation.
1727:Multinational corporations
511:Offshore financial centres
401:Repatriation tax avoidance
16:Taxation between countries
14071:(formerly Inland Revenue)
13342:. (other examples needed)
12569:"Most serious problem #8"
11661:Tax code of New Caledonia
10942:, Government of Andorra.
9570:Common Reporting Standard
9523:Tax avoidance and evasion
9363:levied twice on the same
9129:decedents are subject to
8026:Residence-based taxation.
7860:Residence-based taxation.
7748:Residence-based taxation.
7609:Residence-based taxation.
7137:Saint Pierre and Miquelon
6957:Residence-based taxation.
6818:Residence-based taxation.
6375:Residence-based taxation.
6290:Residence-based taxation.
6205:Residence-based taxation.
5769:Residence-based taxation.
5684:Residence-based taxation.
5140:Residence-based taxation.
5102:Residence-based taxation.
3923:Residence-based taxation.
1903:
1900:
1897:
1894:
976:Financial transaction tax
66:Property tax equalization
14081:U.S. law by code section
14077:(non-technical guidance)
13991:International Investment
13739:. OECD. October 30, 2015
12640:American Citizens Abroad
12576:taxpayeradvocate.irs.gov
11928:Residence of individuals
11431:Summary of fiscal policy
11399:Taxes on personal income
11251:, Oxford Business Group.
11202:Dominica Highlights 2017
11109:, Odilon Wakanga, 2009.
10979:"Norfolk Island Reforms"
10928:Internal Revenue Service
10730:, Republic of Nauru Law.
9680:Gulf Cooperation Council
9636:
9250:multinational enterprise
8995:
8478:Northern Mariana Islands
4372:Central African Republic
2398:No personal income tax.
2371:No personal income tax.
2344:No personal income tax.
2317:No personal income tax.
2290:No personal income tax.
2263:No personal income tax.
2250:Turks and Caicos Islands
2236:No personal income tax.
2209:No personal income tax.
2182:No personal income tax.
2155:No personal income tax.
2128:No personal income tax.
2101:No personal income tax.
2074:No personal income tax.
2047:No personal income tax.
2020:No personal income tax.
1993:No personal income tax.
1966:No personal income tax.
1939:No personal income tax.
1901:Taxes foreign income of
1795:confiscation of property
1322:Tax revenue to GDP ratio
981:Currency transaction tax
567:Liechtenstein tax affair
14075:UK International Manual
13000:Personal income tax act
12737:republicansoverseas.com
12170:, DSP-groep, June 2017.
12081:Uruguay Highlights 2018
11387:Direct Taxes (Sark) Law
10882:, Deloitte, April 2020.
10569:Bolivia Highlights 2017
9425:permanent establishment
9146:Some jurisdictions tax
9052:does the opposite, and
8735:as residents of France.
5687:* Except in tax havens.
1840: Citizenship-based
1029:Permanent establishment
1024:Exchange of Information
532:Financial Secrecy Index
183:Medical savings account
14140:Taxation-related lists
14135:International taxation
14091:USTC post-94 decisions
13966:tax.thomsonreuters.com
13204:What is taxable income
12914:, Tax Agency of Spain
12865:Ordinance no. 150/2004
12153:PricewaterhouseCoopers
11960:Law on tax in Svalbard
11930:, Tax Agency of Spain
11419:PricewaterhouseCoopers
11403:PricewaterhouseCoopers
11356:PricewaterhouseCoopers
9517:Arm's length principle
9432:Anti-deferral measures
9349:
9336:
9244:Enterprise restructure
4129:Bosnia and Herzegovina
3459:Territorial taxation.
3432:Territorial taxation.
3405:Territorial taxation.
3378:Territorial taxation.
3351:Territorial taxation.
3324:Territorial taxation.
3297:Territorial taxation.
3270:Territorial taxation.
3243:Territorial taxation.
3216:Territorial taxation.
3189:Territorial taxation.
3162:Territorial taxation.
3135:Territorial taxation.
3108:Territorial taxation.
3081:Territorial taxation.
3054:Territorial taxation.
3027:Territorial taxation.
3000:Territorial taxation.
2973:Territorial taxation.
2946:Territorial taxation.
2919:Territorial taxation.
2892:Territorial taxation.
2865:Territorial taxation.
2838:Territorial taxation.
2811:Territorial Taxation.
2753:Territorial taxation.
2726:Territorial taxation.
2699:Territorial taxation.
2672:Territorial taxation.
2645:Territorial taxation.
2632:British Virgin Islands
2618:Territorial taxation.
2591:Territorial taxation.
2564:Territorial taxation.
2537:Territorial taxation.
2510:Territorial taxation.
2483:Territorial taxation.
2456:Territorial taxation.
1912:non-resident citizens
1842:
1683:International taxation
929:Vehicle miles traveled
548:Ireland as a tax haven
362:Private tax collection
13843:www.oecd-ilibrary.org
13699:Shafik Hebous (2011)
13044:, PhilippineLaw.info.
12104:Yemen Highlights 2017
11992:, eRegulations Togo.
11944:Sudan Highlights 2012
11876:2008 Income Tax Guide
11389:, Government of Sark.
11237:Egypt Highlights 2019
11019:Benin Highlights 2015
10940:Individual income tax
10837:Income Tax Rules 1997
10814:Syria Highlights 2017
10692:Libya Highlights 2019
10648:Professional Tax Code
10480:, Yoo Gwan Hee, 2008.
10309:Le Monde diplomatique
10295:, OnlinePitcairn.com.
9513:more detailed rules.
9342:
9317:
9293:Further information:
9261:Further information:
9190:Further information:
9142:Definitions of income
8570:. The governments of
7245:São Tomé and Príncipe
6587:Caribbean Netherlands
3655:Akrotiri and Dhekelia
2780:Territorial taxation.
2223:Saint Kitts and Nevis
1895:Country or territory
1875:dependent territories
1834: Residence-based
1816:
1742:recognition of income
602:Panama as a tax haven
554:Ireland v. Commission
522:Conduit and sink OFCs
517:Offshore magic circle
438:Unreported employment
14103:USSC cases 1937-1975
12383:, February 24, 2012.
11844:, 16 December 2013.
10873:Iraq Highlights 2020
10771:Income Tax Ordinance
10752:Income Tax Ordinance
10740:Revenue and Taxation
9444:foreign corporations
9156:financial statements
8855:disability insurance
5125:overseas departments
3551:* Except foreigners.
3520:* Except foreigners.
3489:* Except foreigners.
2277:United Arab Emirates
1593:United Arab Emirates
1335:Individual Countries
1044:Foreign revenue rule
841:Inheritance (estate)
560:Leprechaun economics
13447:. 27 November 2019.
13074:Library of Congress
12869:Diário da República
12852:"Successiewet 1956"
12397:European Parliament
12335:, December 5, 2011.
11857:Income Tax Act 2000
11826:Income Tax Act 1974
11688:Income Tax Act 1961
11642:Income Tax Act 2000
11474:Income Tax Act 1990
11421:, 13 February 2017.
11405:, 13 February 2017.
10849:Income Tax Act 1992
10704:Income Tax Act 1989
10625:. 24 November 2021.
9870:§§301.7701-2 and -3
9621:Functional currency
9584:to structure their
9219:Thin capitalization
9213:Thin capitalization
9176:asset cost recovery
9116:intangible property
7959:Trinidad and Tobago
5143:* Except in Monaco.
1926:Antigua and Barbuda
1898:Taxes local income
1632:Business portal
1327:Tax rates in Europe
1197:Tax Justice Network
1143:Dhammika Dharmapala
651:Airport improvement
459:Transfer mispricing
250:Distribution of Tax
22:Part of a series on
14118:2017-07-11 at the
14096:2009-06-15 at the
14010:Private Client Hub
13891:2013-06-06 at the
13872:2009-06-07 at the
13781:2010-02-15 at the
13562:2009-10-07 at the
13424:2009-06-13 at the
13189:2022-08-11 at the
13114:2013-06-03 at the
13091:2012-10-25 at the
13005:2014-01-04 at the
12709:"Democrats Abroad"
12367:, 17 January 2018.
12304:2009-06-27 at the
12260:2009-06-29 at the
12147:2016-10-22 at the
12109:2017-02-21 at the
12086:2018-12-24 at the
11881:2017-06-29 at the
11862:2017-02-21 at the
11838:General income tax
11808:2017-02-21 at the
11756:2013-06-04 at the
11705:2013-09-27 at the
11647:2016-09-15 at the
11591:2017-12-15 at the
11572:2021-01-12 at the
11491:2017-02-21 at the
11436:2017-05-17 at the
11373:2016-12-22 at the
11335:2016-05-08 at the
11285:2012-04-09 at the
11266:2017-02-21 at the
11207:2017-02-21 at the
11185:2020-01-14 at the
11180:Tax System of Cuba
11166:2017-08-23 at the
11079:, Legiburkina.bf.
11075:2017-07-12 at the
11040:2019-05-26 at the
11001:2017-02-21 at the
10960:2012-10-08 at the
10878:2020-06-15 at the
10819:2017-02-21 at the
10776:2019-05-26 at the
10757:2019-05-26 at the
10675:2017-02-21 at the
10653:2017-02-21 at the
10574:2017-08-23 at the
10525:Response by Belize
10511:2016-12-07 at the
10406:2017-08-23 at the
10383:2017-02-21 at the
10360:2017-02-21 at the
10338:2017-02-21 at the
10291:2007-09-10 at the
10272:2017-11-25 at the
9918:2017-02-21 at the
9902:, 22 January 2016.
9894:2017-08-23 at the
9875:2010-04-21 at the
9551:global minimum tax
9350:
9337:
9322: OECD members
9267:Foreign tax credit
9024:Retail Price Index
6552:
4777:Dominican Republic
1904:Notes and sources
1873:, their inhabited
1843:
1233:Eight per thousand
1148:James R. Hines Jr.
1039:European Union FTT
61:Government revenue
13911:World Tax Journal
13465:on 6 October 2014
13459:"Auditors - GBA4"
12526:, April 10, 2012.
12510:, March 12, 2012.
12069:Ernst & Young
11539:"FSIE Guidelines"
11358:, September 2013.
10465:, Omar El Hyani.
10255:Ernst & Young
9112:tangible property
8497:
8496:
8481:
6590:
5128:
5090:
4912:Equatorial Guinea
3911:
2358:Wallis and Futuna
1828: Territorial
1715:reductions of tax
1680:
1679:
1615:
1614:
1211:
1210:
1203:Tax Policy Center
951:Negative (income)
727:Environmental tax
609:
608:
527:Financial centres
347:Tax investigation
285:
284:
153:Tax harmonization
14147:
14014:
14013:
14001:
13995:
13994:
13982:
13976:
13975:
13973:
13972:
13958:
13952:
13951:
13944:
13935:
13934:
13923:10.59403/33wxjhc
13902:
13896:
13882:
13876:
13860:
13854:
13853:
13851:
13849:
13835:
13829:
13828:
13817:
13811:
13808:
13802:
13799:sections 951-964
13795:
13786:
13772:
13766:
13763:
13757:
13754:
13748:
13747:
13745:
13744:
13733:
13727:
13726:
13710:
13704:
13697:
13691:
13690:
13688:
13687:
13672:
13666:
13647:
13641:
13635:
13629:
13623:
13617:
13611:
13605:
13602:
13596:
13593:sections 861-865
13586:
13580:
13573:
13567:
13550:
13544:
13538:
13532:
13526:
13520:
13517:
13511:
13505:
13496:
13495:
13489:
13481:
13475:
13474:
13472:
13470:
13461:. Archived from
13455:
13449:
13448:
13446:
13438:
13432:
13411:
13405:
13395:
13389:
13382:
13376:
13375:
13373:
13371:
13366:on July 26, 2014
13365:
13358:
13349:
13343:
13337:
13331:
13325:
13319:
13312:
13306:
13299:
13293:
13286:
13280:
13278:26 USC 861(a)(3)
13271:
13265:
13264:
13262:
13260:
13246:
13240:
13226:
13220:
13213:
13207:
13200:
13194:
13180:
13174:
13168:
13162:
13161:
13159:
13158:
13152:
13146:. Archived from
13137:
13129:
13123:
13106:
13100:
13083:
13077:
13067:
13061:
13051:
13045:
13039:
13033:
13032:
13020:
13014:
12997:
12991:
12990:
12987:, 28 June 2006.
12978:
12972:
12971:
12959:
12953:
12952:
12940:
12934:
12933:
12925:
12919:
12917:
12909:
12903:
12902:
12895:
12889:
12888:
12881:
12875:
12873:
12862:
12856:
12855:
12848:
12842:
12840:
12829:
12823:
12822:
12815:
12809:
12808:
12801:
12795:
12794:
12792:
12791:
12777:
12771:
12770:
12768:
12767:
12753:
12747:
12746:
12744:
12743:
12729:
12723:
12722:
12720:
12719:
12713:Democrats Abroad
12705:
12699:
12698:
12696:
12695:
12681:
12675:
12674:
12672:
12671:
12656:
12650:
12649:
12647:
12646:
12632:
12626:
12625:
12623:
12622:
12610:Wood, Robert W.
12607:
12601:
12600:
12594:
12586:
12584:
12582:
12573:
12564:
12558:
12557:
12549:
12543:
12533:
12527:
12517:
12511:
12502:
12496:
12490:
12484:
12478:
12472:
12466:
12460:
12454:
12448:
12442:
12436:
12430:
12424:
12418:
12412:
12406:
12400:
12390:
12384:
12374:
12368:
12358:
12352:
12342:
12336:
12326:
12320:
12314:
12308:
12295:
12289:
12288:
12286:
12285:
12271:
12265:
12247:
12241:
12230:
12224:
12222:
12214:
12205:
12199:
12190:
12188:
12180:
12171:
12165:
12156:
12139:
12133:
12127:
12118:
12101:
12095:
12078:
12072:
12071:, November 2018.
12062:
12056:
12055:
12047:
12041:
12040:
12032:
12023:
12022:
12014:
12008:
12002:
11996:
11995:
11987:
11981:
11975:
11966:
11965:
11957:
11951:
11941:
11935:
11933:
11925:
11916:
11915:
11907:
11901:
11900:
11892:
11886:
11873:
11867:
11854:
11848:
11847:
11835:
11829:
11823:
11817:
11800:
11794:
11793:
11785:
11779:
11778:
11770:
11764:
11763:
11748:
11742:
11741:
11734:
11725:
11719:
11713:
11712:
11697:
11691:
11685:
11679:
11676:General Tax Code
11673:
11667:
11666:
11658:
11652:
11639:
11633:
11627:
11621:
11619:
11608:
11599:
11598:
11586:General tax code
11583:
11577:
11564:
11558:
11557:
11555:
11553:
11543:
11535:
11529:
11528:
11521:
11512:
11506:
11500:
11483:
11477:
11471:
11465:
11463:
11455:
11444:
11443:
11428:
11422:
11412:
11406:
11396:
11390:
11384:
11378:
11365:
11359:
11349:
11343:
11342:
11327:
11321:
11315:
11306:
11296:
11290:
11277:
11271:
11258:
11252:
11246:
11240:
11234:
11228:
11222:
11216:
11199:
11193:
11192:
11177:
11171:
11158:
11152:
11151:
11146:General tax code
11143:
11137:
11131:
11125:
11119:
11113:
11112:
11104:
11098:
11097:
11089:
11083:
11082:
11067:
11061:
11055:
11049:
11032:
11026:
11016:
11010:
10993:
10987:
10986:
10975:
10969:
10952:
10946:
10945:
10937:
10931:
10921:
10910:
10904:
10898:
10897:
10889:
10883:
10870:
10864:
10861:Direct Taxes Act
10858:
10852:
10846:
10840:
10834:
10828:
10811:
10805:
10799:
10793:
10787:
10781:
10768:
10762:
10749:
10743:
10737:
10731:
10725:
10719:
10713:
10707:
10701:
10695:
10689:
10683:
10682:
10670:Capital Tax Code
10667:
10661:
10660:
10645:
10639:
10633:
10627:
10626:
10619:
10613:
10612:
10604:
10598:
10597:
10589:
10583:
10566:
10560:
10554:
10548:
10538:
10532:
10522:
10516:
10503:
10497:
10487:
10481:
10475:
10469:
10468:
10460:
10454:
10453:
10445:
10439:
10438:, 12 March 2013.
10429:
10423:
10417:
10411:
10398:
10392:
10374:
10368:
10367:
10352:
10346:
10345:
10330:
10315:
10314:
10311:, January 2006.
10302:
10296:
10283:
10277:
10276:, Praxity, 2011.
10264:
10258:
10248:
9927:
9909:
9903:
9900:Jamaica Observer
9886:
9880:
9866:
9860:
9854:
9838:
9834:
9828:
9824:
9818:
9814:
9808:
9804:
9798:
9794:
9788:
9784:
9778:
9774:
9768:
9764:
9758:
9754:
9748:
9744:
9738:
9735:
9729:
9715:
9709:
9702:Republika Srpska
9694:
9688:
9676:
9670:
9667:Tristan da Cunha
9663:Ascension Island
9656:
9650:
9647:
9616:Tax equalization
9590:asset protection
9503:Transfer pricing
9497:Transfer pricing
9333:
9327:
9321:
9168:transfer pricing
9093:Source of income
9026:inflation rate (
9011:
9009:
9008:
8984:
8982:
8981:
8968:
8967:
8966:
8955:
8953:
8952:
8940:
8938:
8937:
8926:
8924:
8923:
8907:
8905:
8904:
8890:
8888:
8887:
8870:
8868:
8867:
8837:
8835:
8834:
8817:
8815:
8814:
8800:
8799:
8798:
8784:
8782:
8781:
8767:
8765:
8764:
8747:
8745:
8744:
8730:
8728:
8727:
8713:
8711:
8710:
8648:
8647:
8646:
8632:
8630:
8629:
8615:
8613:
8612:
8598:
8596:
8595:
8561:Security Council
8551:
8549:
8548:
8476:
8474:
8473:
8464:
8462:
8461:
8455:
8451:
8449:
8448:
8424:
8422:
8421:
8397:
8395:
8394:
8385:
8366:
8364:
8363:
8339:
8337:
8336:
8312:
8310:
8309:
8285:
8283:
8282:
8258:
8256:
8255:
8231:
8229:
8228:
8204:
8202:
8201:
8177:
8175:
8174:
8150:
8148:
8147:
8123:
8121:
8120:
8096:
8094:
8093:
8069:
8067:
8066:
8042:
8040:
8039:
8030:
8011:
8009:
8008:
7984:
7982:
7981:
7957:
7955:
7954:
7930:
7928:
7927:
7903:
7901:
7900:
7876:
7874:
7873:
7864:
7845:
7843:
7842:
7818:
7816:
7815:
7791:
7789:
7788:
7764:
7762:
7761:
7752:
7733:
7731:
7730:
7706:
7704:
7703:
7679:
7677:
7676:
7652:
7650:
7649:
7625:
7623:
7622:
7613:
7594:
7592:
7591:
7567:
7565:
7564:
7540:
7538:
7537:
7513:
7511:
7510:
7486:
7484:
7483:
7459:
7457:
7456:
7432:
7430:
7429:
7405:
7403:
7402:
7378:
7376:
7375:
7351:
7349:
7348:
7324:
7322:
7321:
7297:
7295:
7294:
7270:
7268:
7267:
7243:
7241:
7240:
7216:
7214:
7213:
7189:
7187:
7186:
7162:
7160:
7159:
7135:
7133:
7132:
7108:
7106:
7105:
7081:
7079:
7078:
7054:
7052:
7051:
7027:
7025:
7024:
7000:
6998:
6997:
6973:
6971:
6970:
6961:
6942:
6940:
6939:
6915:
6913:
6912:
6888:
6886:
6885:
6863:Papua New Guinea
6861:
6859:
6858:
6834:
6832:
6831:
6822:
6803:
6801:
6800:
6776:
6774:
6773:
6749:
6747:
6746:
6722:
6720:
6719:
6695:
6693:
6692:
6668:
6666:
6665:
6641:
6639:
6638:
6614:
6612:
6611:
6584:
6580:
6578:
6577:
6553:
6551:
6550:
6526:
6524:
6523:
6499:
6497:
6496:
6472:
6470:
6469:
6445:
6443:
6442:
6418:
6416:
6415:
6391:
6389:
6388:
6379:
6360:
6358:
6357:
6333:
6331:
6330:
6306:
6304:
6303:
6294:
6275:
6273:
6272:
6248:
6246:
6245:
6221:
6219:
6218:
6209:
6190:
6188:
6187:
6163:
6161:
6160:
6136:
6134:
6133:
6109:
6107:
6106:
6082:
6080:
6079:
6055:
6053:
6052:
6028:
6026:
6025:
6001:
5999:
5998:
5974:
5972:
5971:
5947:
5945:
5944:
5920:
5918:
5917:
5893:
5891:
5890:
5866:
5864:
5863:
5839:
5837:
5836:
5812:
5810:
5809:
5785:
5783:
5782:
5773:
5754:
5752:
5751:
5727:
5725:
5724:
5700:
5698:
5697:
5688:
5669:
5667:
5666:
5642:
5640:
5639:
5615:
5613:
5612:
5588:
5586:
5585:
5561:
5559:
5558:
5534:
5532:
5531:
5507:
5505:
5504:
5480:
5478:
5477:
5453:
5451:
5450:
5426:
5424:
5423:
5399:
5397:
5396:
5372:
5370:
5369:
5345:
5343:
5342:
5318:
5316:
5315:
5291:
5289:
5288:
5264:
5262:
5261:
5237:
5235:
5234:
5210:
5208:
5207:
5183:
5181:
5180:
5158:French Polynesia
5156:
5154:
5153:
5144:
5122:
5118:
5116:
5115:
5106:
5085:
5083:
5082:
5076:
5072:
5070:
5069:
5045:
5043:
5042:
5018:
5016:
5015:
4993:Falkland Islands
4991:
4989:
4988:
4964:
4962:
4961:
4937:
4935:
4934:
4910:
4908:
4907:
4883:
4881:
4880:
4856:
4854:
4853:
4829:
4827:
4826:
4802:
4800:
4799:
4775:
4773:
4772:
4748:
4746:
4745:
4721:
4719:
4718:
4694:
4692:
4691:
4667:
4665:
4664:
4640:
4638:
4637:
4613:
4611:
4610:
4586:
4584:
4583:
4559:
4557:
4556:
4532:
4530:
4529:
4505:
4503:
4502:
4478:
4476:
4475:
4451:
4449:
4448:
4424:
4422:
4421:
4397:
4395:
4394:
4370:
4368:
4367:
4343:
4341:
4340:
4316:
4314:
4313:
4289:
4287:
4286:
4262:
4260:
4259:
4235:
4233:
4232:
4208:
4206:
4205:
4181:
4179:
4178:
4154:
4152:
4151:
4127:
4125:
4124:
4100:
4098:
4097:
4073:
4071:
4070:
4046:
4044:
4043:
4019:
4017:
4016:
3992:
3990:
3989:
3965:
3963:
3962:
3938:
3936:
3935:
3926:
3906:
3904:
3903:
3894:
3892:
3891:
3884:Christmas Island
3882:
3880:
3879:
3873:
3869:
3867:
3866:
3842:
3840:
3839:
3815:
3813:
3812:
3788:
3786:
3785:
3761:
3759:
3758:
3734:
3732:
3731:
3707:
3705:
3704:
3680:
3678:
3677:
3653:
3651:
3650:
3626:
3624:
3623:
3599:
3597:
3596:
3587:
3564:
3562:
3561:
3552:
3533:
3531:
3530:
3521:
3502:
3500:
3499:
3490:
3471:
3469:
3468:
3444:
3442:
3441:
3417:
3415:
3414:
3390:
3388:
3387:
3363:
3361:
3360:
3336:
3334:
3333:
3309:
3307:
3306:
3282:
3280:
3279:
3255:
3253:
3252:
3228:
3226:
3225:
3201:
3199:
3198:
3174:
3172:
3171:
3147:
3145:
3144:
3120:
3118:
3117:
3093:
3091:
3090:
3066:
3064:
3063:
3039:
3037:
3036:
3014:Marshall Islands
3012:
3010:
3009:
2985:
2983:
2982:
2958:
2956:
2955:
2931:
2929:
2928:
2904:
2902:
2901:
2877:
2875:
2874:
2850:
2848:
2847:
2823:
2821:
2820:
2796:
2794:
2793:
2784:
2765:
2763:
2762:
2738:
2736:
2735:
2711:
2709:
2708:
2684:
2682:
2681:
2657:
2655:
2654:
2630:
2628:
2627:
2603:
2601:
2600:
2576:
2574:
2573:
2549:
2547:
2546:
2522:
2520:
2519:
2495:
2493:
2492:
2468:
2466:
2465:
2441:
2439:
2438:
2429:
2410:
2408:
2407:
2383:
2381:
2380:
2356:
2354:
2353:
2329:
2327:
2326:
2302:
2300:
2299:
2275:
2273:
2272:
2248:
2246:
2245:
2221:
2219:
2218:
2196:Saint Barthélemy
2194:
2192:
2191:
2167:
2165:
2164:
2142:Pitcairn Islands
2140:
2138:
2137:
2113:
2111:
2110:
2086:
2084:
2083:
2059:
2057:
2056:
2032:
2030:
2029:
2005:
2003:
2002:
1978:
1976:
1975:
1951:
1949:
1948:
1924:
1922:
1921:
1892:
1891:
1881:. In the table,
1839:
1833:
1827:
1821:
1809:Taxation systems
1738:transfer pricing
1734:reduces taxation
1703:extraterritorial
1672:
1665:
1658:
1644:Money portal
1642:
1641:
1640:
1630:
1629:
1306:
1305:
1127:
1126:
1034:Transfer pricing
1014:Tax equalization
988:
936:Corporate profit
572:Luxembourg Leaks
506:Corporate havens
385:
384:
201:
200:
38:
19:
18:
14155:
14154:
14150:
14149:
14148:
14146:
14145:
14144:
14125:
14124:
14120:Wayback Machine
14098:Wayback Machine
14055:
14022:
14020:Further reading
14017:
14002:
13998:
13983:
13979:
13970:
13968:
13960:
13959:
13955:
13946:
13945:
13938:
13903:
13899:
13893:Wayback Machine
13883:
13879:
13874:Wayback Machine
13861:
13857:
13847:
13845:
13839:"Site homepage"
13837:
13836:
13832:
13819:
13818:
13814:
13809:
13805:
13796:
13789:
13783:Wayback Machine
13773:
13769:
13764:
13760:
13755:
13751:
13742:
13740:
13735:
13734:
13730:
13711:
13707:
13698:
13694:
13685:
13683:
13674:
13673:
13669:
13648:
13644:
13636:
13632:
13624:
13620:
13612:
13608:
13603:
13599:
13587:
13583:
13574:
13570:
13564:Wayback Machine
13551:
13547:
13539:
13535:
13527:
13523:
13518:
13514:
13506:
13499:
13487:
13483:
13482:
13478:
13468:
13466:
13457:
13456:
13452:
13444:
13440:
13439:
13435:
13426:Wayback Machine
13412:
13408:
13396:
13392:
13383:
13379:
13369:
13367:
13363:
13356:
13350:
13346:
13338:
13334:
13326:
13322:
13313:
13309:
13300:
13296:
13287:
13283:
13272:
13268:
13258:
13256:
13248:
13247:
13243:
13227:
13223:
13218:26 USC 1 and 11
13214:
13210:
13201:
13197:
13191:Wayback Machine
13181:
13177:
13169:
13165:
13156:
13154:
13150:
13135:
13131:
13130:
13126:
13116:Wayback Machine
13107:
13103:
13093:Wayback Machine
13084:
13080:
13068:
13064:
13052:
13048:
13040:
13036:
13030:
13021:
13017:
13007:Wayback Machine
12998:
12994:
12988:
12979:
12975:
12969:
12960:
12956:
12950:
12941:
12937:
12931:
12926:
12922:
12915:
12910:
12906:
12897:
12896:
12892:
12883:
12882:
12878:
12872:(in Portuguese)
12871:
12863:
12859:
12850:
12849:
12845:
12838:
12830:
12826:
12817:
12816:
12812:
12803:
12802:
12798:
12789:
12787:
12779:
12778:
12774:
12765:
12763:
12755:
12754:
12750:
12741:
12739:
12731:
12730:
12726:
12717:
12715:
12707:
12706:
12702:
12693:
12691:
12683:
12682:
12678:
12669:
12667:
12658:
12657:
12653:
12644:
12642:
12634:
12633:
12629:
12620:
12618:
12608:
12604:
12588:
12587:
12580:
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12542:, June 4, 2012.
12534:
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11999:
11993:
11988:
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11980:, Nordisk eTax.
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9489:has adopted a "
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9335:
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9207:cost accounting
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6744:
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2000:
1998:
1973:
1971:
1946:
1944:
1919:
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1871:observer states
1863:
1855:double taxation
1841:
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1825:
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1811:
1758:
1719:foreign credits
1711:double taxation
1697:in some manner
1695:income taxation
1676:
1638:
1636:
1624:
1617:
1616:
1303:
1293:
1292:
1248:Fiscus Judaicus
1223:
1213:
1212:
1171:Advocacy groups
1124:
1116:
1115:
1106:Trade agreement
1101:Free-trade zone
1059:
1049:
1048:
986:
971:
961:
960:
621:
611:
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582:Paradise Papers
423:Debtors' prison
382:
372:
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342:Tax preparation
302:Revenue service
297:
287:
286:
198:
188:
187:
168:Double taxation
163:Tax withholding
158:Tax competition
76:Non-tax revenue
56:
17:
12:
11:
5:
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14137:
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14053:External links
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12832:Income Tax Law
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12399:, 6 July 2017.
12385:
12369:
12365:Deutsche Welle
12353:
12337:
12333:United Nations
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12187:(in Hungarian)
12172:
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12134:
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12073:
12057:
12042:
12035:Income Tax Law
12024:
12009:
12005:Income Tax Act
11997:
11982:
11967:
11964:(in Norwegian)
11952:
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11917:
11902:
11887:
11868:
11849:
11830:
11818:
11795:
11780:
11765:
11743:
11726:
11724:, Nordisk eTax
11714:
11700:Income Tax Act
11692:
11680:
11668:
11653:
11634:
11630:Income Tax Act
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10286:Pitcairn Today
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9706:Brčko District
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9606:Public finance
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9582:life insurance
9562:2008 recession
9536:reverse merger
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9390:United Kingdom
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9283:taxable income
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8181:
8167:
8166:
8163:
8160:
8157:
8154:
8140:
8139:
8136:
8133:
8130:
8127:
8125:United Kingdom
8113:
8112:
8109:
8106:
8103:
8100:
8086:
8085:
8082:
8079:
8076:
8073:
8059:
8058:
8055:
8052:
8049:
8046:
8032:
8031:
8024:
8021:
8018:
8015:
8001:
8000:
7997:
7994:
7991:
7988:
7974:
7973:
7970:
7967:
7964:
7961:
7947:
7946:
7943:
7940:
7937:
7934:
7920:
7919:
7916:
7913:
7910:
7907:
7893:
7892:
7889:
7886:
7883:
7880:
7866:
7865:
7858:
7855:
7852:
7849:
7835:
7834:
7831:
7828:
7825:
7822:
7808:
7807:
7804:
7801:
7798:
7795:
7781:
7780:
7777:
7774:
7771:
7768:
7754:
7753:
7746:
7743:
7740:
7737:
7723:
7722:
7719:
7716:
7713:
7710:
7696:
7695:
7692:
7689:
7686:
7683:
7669:
7668:
7665:
7662:
7659:
7656:
7642:
7641:
7638:
7635:
7632:
7629:
7615:
7614:
7607:
7604:
7601:
7598:
7584:
7583:
7580:
7577:
7574:
7571:
7557:
7556:
7553:
7550:
7547:
7544:
7530:
7529:
7526:
7523:
7520:
7517:
7503:
7502:
7499:
7496:
7493:
7490:
7476:
7475:
7472:
7469:
7466:
7463:
7449:
7448:
7445:
7442:
7439:
7436:
7422:
7421:
7418:
7415:
7412:
7409:
7395:
7394:
7391:
7388:
7385:
7382:
7368:
7367:
7364:
7361:
7358:
7355:
7341:
7340:
7337:
7334:
7331:
7328:
7314:
7313:
7310:
7307:
7304:
7301:
7287:
7286:
7283:
7280:
7277:
7274:
7260:
7259:
7256:
7253:
7250:
7247:
7233:
7232:
7229:
7226:
7223:
7220:
7206:
7205:
7202:
7199:
7196:
7193:
7179:
7178:
7175:
7172:
7169:
7166:
7152:
7151:
7148:
7145:
7142:
7139:
7125:
7124:
7121:
7118:
7115:
7112:
7098:
7097:
7094:
7091:
7088:
7085:
7071:
7070:
7067:
7064:
7061:
7058:
7044:
7043:
7040:
7037:
7034:
7031:
7017:
7016:
7013:
7010:
7007:
7004:
6990:
6989:
6986:
6983:
6980:
6977:
6963:
6962:
6955:
6952:
6949:
6946:
6932:
6931:
6928:
6925:
6922:
6919:
6905:
6904:
6901:
6898:
6895:
6892:
6878:
6877:
6874:
6871:
6868:
6865:
6851:
6850:
6847:
6844:
6841:
6838:
6824:
6823:
6816:
6813:
6810:
6807:
6793:
6792:
6789:
6786:
6783:
6780:
6766:
6765:
6762:
6759:
6756:
6753:
6739:
6738:
6735:
6732:
6729:
6726:
6712:
6711:
6708:
6705:
6702:
6699:
6685:
6684:
6681:
6678:
6675:
6672:
6658:
6657:
6654:
6651:
6648:
6645:
6631:
6630:
6627:
6624:
6621:
6618:
6604:
6603:
6600:
6597:
6594:
6591:
6570:
6569:
6566:
6563:
6560:
6557:
6543:
6542:
6539:
6536:
6533:
6530:
6516:
6515:
6512:
6509:
6506:
6503:
6489:
6488:
6485:
6482:
6479:
6476:
6462:
6461:
6458:
6455:
6452:
6449:
6435:
6434:
6431:
6428:
6425:
6422:
6408:
6407:
6404:
6401:
6398:
6395:
6381:
6380:
6373:
6370:
6367:
6364:
6350:
6349:
6346:
6343:
6340:
6337:
6323:
6322:
6319:
6316:
6313:
6310:
6296:
6295:
6288:
6285:
6282:
6279:
6265:
6264:
6261:
6258:
6255:
6252:
6238:
6237:
6234:
6231:
6228:
6225:
6211:
6210:
6203:
6200:
6197:
6194:
6180:
6179:
6176:
6173:
6170:
6167:
6153:
6152:
6149:
6146:
6143:
6140:
6126:
6125:
6122:
6119:
6116:
6113:
6099:
6098:
6095:
6092:
6089:
6086:
6072:
6071:
6068:
6065:
6062:
6059:
6045:
6044:
6041:
6038:
6035:
6032:
6018:
6017:
6014:
6011:
6008:
6005:
5991:
5990:
5987:
5984:
5981:
5978:
5964:
5963:
5960:
5957:
5954:
5951:
5937:
5936:
5933:
5930:
5927:
5924:
5910:
5909:
5906:
5903:
5900:
5897:
5883:
5882:
5879:
5876:
5873:
5870:
5856:
5855:
5852:
5849:
5846:
5843:
5829:
5828:
5825:
5822:
5819:
5816:
5802:
5801:
5798:
5795:
5792:
5789:
5775:
5774:
5767:
5764:
5761:
5758:
5744:
5743:
5740:
5737:
5734:
5731:
5717:
5716:
5713:
5710:
5707:
5704:
5690:
5689:
5682:
5679:
5676:
5673:
5659:
5658:
5655:
5652:
5649:
5646:
5632:
5631:
5628:
5625:
5622:
5619:
5605:
5604:
5601:
5598:
5595:
5592:
5578:
5577:
5574:
5571:
5568:
5565:
5551:
5550:
5547:
5544:
5541:
5538:
5524:
5523:
5520:
5517:
5514:
5511:
5497:
5496:
5493:
5490:
5487:
5484:
5470:
5469:
5466:
5463:
5460:
5457:
5443:
5442:
5439:
5436:
5433:
5430:
5416:
5415:
5412:
5409:
5406:
5403:
5389:
5388:
5385:
5382:
5379:
5376:
5362:
5361:
5358:
5355:
5352:
5349:
5335:
5334:
5331:
5328:
5325:
5322:
5308:
5307:
5304:
5301:
5298:
5295:
5281:
5280:
5277:
5274:
5271:
5268:
5254:
5253:
5250:
5247:
5244:
5241:
5227:
5226:
5223:
5220:
5217:
5214:
5200:
5199:
5196:
5193:
5190:
5187:
5173:
5172:
5169:
5166:
5163:
5160:
5146:
5145:
5138:
5135:
5132:
5129:
5108:
5107:
5100:
5097:
5094:
5091:
5062:
5061:
5058:
5055:
5052:
5049:
5035:
5034:
5031:
5028:
5025:
5022:
5008:
5007:
5004:
5001:
4998:
4995:
4981:
4980:
4977:
4974:
4971:
4968:
4954:
4953:
4950:
4947:
4944:
4941:
4927:
4926:
4923:
4920:
4917:
4914:
4900:
4899:
4896:
4893:
4890:
4887:
4873:
4872:
4869:
4866:
4863:
4860:
4846:
4845:
4842:
4839:
4836:
4833:
4819:
4818:
4815:
4812:
4809:
4806:
4792:
4791:
4788:
4785:
4782:
4779:
4765:
4764:
4761:
4758:
4755:
4752:
4738:
4737:
4734:
4731:
4728:
4725:
4711:
4710:
4707:
4704:
4701:
4698:
4696:Czech Republic
4684:
4683:
4680:
4677:
4674:
4671:
4657:
4656:
4653:
4650:
4647:
4644:
4630:
4629:
4626:
4623:
4620:
4617:
4603:
4602:
4599:
4596:
4593:
4590:
4576:
4575:
4572:
4569:
4566:
4563:
4549:
4548:
4545:
4542:
4539:
4536:
4522:
4521:
4518:
4515:
4512:
4509:
4495:
4494:
4491:
4488:
4485:
4482:
4468:
4467:
4464:
4461:
4458:
4455:
4441:
4440:
4437:
4434:
4431:
4428:
4414:
4413:
4410:
4407:
4404:
4401:
4387:
4386:
4383:
4380:
4377:
4374:
4360:
4359:
4356:
4353:
4350:
4347:
4333:
4332:
4329:
4326:
4323:
4320:
4306:
4305:
4302:
4299:
4296:
4293:
4279:
4278:
4275:
4272:
4269:
4266:
4252:
4251:
4248:
4245:
4242:
4239:
4225:
4224:
4221:
4218:
4215:
4212:
4198:
4197:
4194:
4191:
4188:
4185:
4171:
4170:
4167:
4164:
4161:
4158:
4144:
4143:
4140:
4137:
4134:
4131:
4117:
4116:
4113:
4110:
4107:
4104:
4090:
4089:
4086:
4083:
4080:
4077:
4063:
4062:
4059:
4056:
4053:
4050:
4036:
4035:
4032:
4029:
4026:
4023:
4009:
4008:
4005:
4002:
3999:
3996:
3982:
3981:
3978:
3975:
3972:
3969:
3955:
3954:
3951:
3948:
3945:
3942:
3928:
3927:
3921:
3918:
3915:
3912:
3908:Norfolk Island
3859:
3858:
3855:
3852:
3849:
3846:
3832:
3831:
3828:
3825:
3822:
3819:
3805:
3804:
3801:
3798:
3795:
3792:
3778:
3777:
3774:
3771:
3768:
3765:
3751:
3750:
3747:
3744:
3741:
3738:
3736:American Samoa
3724:
3723:
3720:
3717:
3714:
3711:
3697:
3696:
3693:
3690:
3687:
3684:
3670:
3669:
3666:
3663:
3660:
3657:
3643:
3642:
3639:
3636:
3633:
3630:
3616:
3615:
3612:
3609:
3606:
3603:
3589:
3588:
3577:
3574:
3571:
3568:
3554:
3553:
3546:
3543:
3540:
3537:
3523:
3522:
3515:
3512:
3509:
3506:
3492:
3491:
3484:
3481:
3478:
3475:
3461:
3460:
3457:
3454:
3451:
3448:
3434:
3433:
3430:
3427:
3424:
3421:
3407:
3406:
3403:
3400:
3397:
3394:
3380:
3379:
3376:
3373:
3370:
3367:
3353:
3352:
3349:
3346:
3343:
3340:
3326:
3325:
3322:
3319:
3316:
3313:
3299:
3298:
3295:
3292:
3289:
3286:
3272:
3271:
3268:
3265:
3262:
3259:
3245:
3244:
3241:
3238:
3235:
3232:
3218:
3217:
3214:
3211:
3208:
3205:
3191:
3190:
3187:
3184:
3181:
3178:
3164:
3163:
3160:
3157:
3154:
3151:
3137:
3136:
3133:
3130:
3127:
3124:
3110:
3109:
3106:
3103:
3100:
3097:
3083:
3082:
3079:
3076:
3073:
3070:
3056:
3055:
3052:
3049:
3046:
3043:
3029:
3028:
3025:
3022:
3019:
3016:
3002:
3001:
2998:
2995:
2992:
2989:
2975:
2974:
2971:
2968:
2965:
2962:
2948:
2947:
2944:
2941:
2938:
2935:
2921:
2920:
2917:
2914:
2911:
2908:
2894:
2893:
2890:
2887:
2884:
2881:
2867:
2866:
2863:
2860:
2857:
2854:
2840:
2839:
2836:
2833:
2830:
2827:
2813:
2812:
2809:
2806:
2803:
2800:
2786:
2785:
2778:
2775:
2772:
2769:
2755:
2754:
2751:
2748:
2745:
2742:
2728:
2727:
2724:
2721:
2718:
2715:
2701:
2700:
2697:
2694:
2691:
2688:
2674:
2673:
2670:
2667:
2664:
2661:
2647:
2646:
2643:
2640:
2637:
2634:
2620:
2619:
2616:
2613:
2610:
2607:
2593:
2592:
2589:
2586:
2583:
2580:
2566:
2565:
2562:
2559:
2556:
2553:
2539:
2538:
2535:
2532:
2529:
2526:
2512:
2511:
2508:
2505:
2502:
2499:
2485:
2484:
2481:
2478:
2475:
2472:
2458:
2457:
2454:
2451:
2448:
2445:
2431:
2430:
2423:
2420:
2417:
2414:
2400:
2399:
2396:
2393:
2390:
2387:
2385:Western Sahara
2373:
2372:
2369:
2366:
2363:
2360:
2346:
2345:
2342:
2339:
2336:
2333:
2319:
2318:
2315:
2312:
2309:
2306:
2292:
2291:
2288:
2285:
2282:
2279:
2265:
2264:
2261:
2258:
2255:
2252:
2238:
2237:
2234:
2231:
2228:
2225:
2211:
2210:
2207:
2204:
2201:
2198:
2184:
2183:
2180:
2177:
2174:
2171:
2157:
2156:
2153:
2150:
2147:
2144:
2130:
2129:
2126:
2123:
2120:
2117:
2103:
2102:
2099:
2096:
2093:
2090:
2076:
2075:
2072:
2069:
2066:
2063:
2049:
2048:
2045:
2042:
2039:
2036:
2034:Cayman Islands
2022:
2021:
2018:
2015:
2012:
2009:
1995:
1994:
1991:
1988:
1985:
1982:
1968:
1967:
1964:
1961:
1958:
1955:
1941:
1940:
1937:
1934:
1931:
1928:
1914:
1913:
1910:
1906:
1905:
1902:
1899:
1896:
1862:
1859:
1836:
1830:
1824:
1818:
1810:
1807:
1775:gross receipts
1757:
1754:
1678:
1677:
1675:
1674:
1667:
1660:
1652:
1649:
1648:
1647:
1646:
1634:
1619:
1618:
1613:
1612:
1611:
1610:
1605:
1600:
1598:United Kingdom
1595:
1590:
1585:
1580:
1575:
1570:
1565:
1560:
1555:
1550:
1545:
1540:
1535:
1530:
1525:
1520:
1515:
1510:
1505:
1500:
1495:
1490:
1485:
1480:
1475:
1470:
1465:
1460:
1455:
1450:
1445:
1440:
1435:
1430:
1425:
1420:
1415:
1410:
1405:
1400:
1395:
1390:
1385:
1380:
1375:
1370:
1365:
1360:
1355:
1350:
1345:
1337:
1336:
1332:
1331:
1330:
1329:
1324:
1319:
1311:
1310:
1304:
1299:
1298:
1295:
1294:
1291:
1290:
1285:
1280:
1275:
1270:
1265:
1260:
1255:
1250:
1245:
1240:
1235:
1230:
1224:
1219:
1218:
1215:
1214:
1209:
1208:
1207:
1206:
1200:
1194:
1191:Tax Foundation
1188:
1182:
1173:
1172:
1168:
1167:
1166:
1165:
1163:Gabriel Zucman
1160:
1155:
1150:
1145:
1140:
1138:Mihir A. Desai
1132:
1131:
1125:
1122:
1121:
1118:
1117:
1114:
1113:
1108:
1103:
1098:
1093:
1088:
1087:
1086:
1081:
1071:
1066:
1060:
1055:
1054:
1051:
1050:
1047:
1046:
1041:
1036:
1031:
1026:
1021:
1016:
1011:
1006:
1001:
999:Robin Hood tax
996:
991:
983:
978:
972:
967:
966:
963:
962:
959:
958:
953:
948:
943:
941:Excess profits
938:
933:
932:
931:
926:
921:
912:
907:
893:
888:
883:
878:
873:
868:
863:
858:
853:
848:
843:
838:
833:
828:
826:Gross receipts
823:
818:
813:
808:
807:
806:
801:
796:
791:
786:
781:
776:
766:
765:
764:
759:
754:
749:
744:
739:
734:
724:
719:
718:
717:
712:
707:
702:
697:
692:
687:
677:
676:
675:
665:
664:
663:
658:
653:
643:
638:
633:
628:
622:
617:
616:
613:
612:
607:
606:
605:
604:
599:
594:
589:
584:
579:
577:Offshore Leaks
574:
569:
564:
563:
562:
557:
542:
541:
540:Major examples
537:
536:
535:
534:
529:
524:
519:
514:
508:
503:
495:
494:
490:
489:
488:
487:
482:
477:
475:Dutch Sandwich
472:
467:
461:
456:
448:
447:
443:
442:
441:
440:
435:
430:
425:
420:
415:
413:Tax resistance
410:
405:
404:
403:
390:
389:
383:
378:
377:
374:
373:
370:
369:
364:
359:
354:
349:
344:
339:
334:
329:
324:
319:
317:Taxable income
314:
312:Tax assessment
309:
304:
298:
293:
292:
289:
288:
283:
282:
281:
280:
275:
270:
265:
260:
252:
251:
247:
246:
245:
244:
239:
234:
229:
224:
219:
214:
206:
205:
204:General Theory
199:
194:
193:
190:
189:
186:
185:
180:
175:
173:Representation
170:
165:
160:
155:
150:
145:
140:
135:
130:
125:
120:
115:
110:
105:
100:
95:
94:
93:
83:
78:
73:
68:
63:
57:
52:
51:
48:
47:
40:
39:
31:
30:
24:
23:
15:
9:
6:
4:
3:
2:
14152:
14141:
14138:
14136:
14133:
14132:
14130:
14121:
14117:
14114:
14111:
14109:
14106:
14104:
14101:
14099:
14095:
14092:
14089:
14087:
14084:
14082:
14079:
14076:
14073:
14070:
14067:
14065:
14062:
14060:
14059:Hong Kong IRD
14057:
14056:
14046:
14043:
14040:
14036:
14033:
14030:
14027:
14024:
14023:
14011:
14007:
14000:
13992:
13988:
13981:
13967:
13963:
13957:
13949:
13943:
13941:
13932:
13928:
13924:
13920:
13916:
13912:
13908:
13901:
13894:
13890:
13887:
13881:
13875:
13871:
13868:
13864:
13859:
13844:
13840:
13834:
13826:
13822:
13816:
13807:
13800:
13794:
13792:
13784:
13780:
13777:
13771:
13762:
13753:
13738:
13732:
13724:
13720:
13716:
13709:
13702:
13696:
13682:on 2010-11-27
13681:
13677:
13671:
13664:
13660:
13656:
13652:
13646:
13639:
13634:
13627:
13622:
13615:
13610:
13601:
13594:
13590:
13585:
13578:
13572:
13565:
13561:
13558:
13554:
13549:
13542:
13537:
13530:
13529:26 USC 163(j)
13525:
13516:
13509:
13504:
13502:
13493:
13486:
13480:
13464:
13460:
13454:
13443:
13437:
13430:
13427:
13423:
13420:
13416:
13410:
13404:
13403:India’s rules
13400:
13394:
13387:
13381:
13362:
13355:
13348:
13341:
13340:26 USC 865(a)
13336:
13329:
13328:26 USC 863(b)
13324:
13317:
13311:
13304:
13298:
13291:
13285:
13279:
13275:
13270:
13255:
13251:
13245:
13238:
13234:
13230:
13225:
13219:
13212:
13205:
13199:
13192:
13188:
13185:
13179:
13172:
13167:
13153:on 2012-10-25
13149:
13145:
13141:
13134:
13128:
13121:
13117:
13113:
13110:
13105:
13098:
13094:
13090:
13087:
13082:
13075:
13071:
13066:
13059:
13055:
13050:
13043:
13038:
13028:
13024:
13019:
13012:
13008:
13004:
13001:
12996:
12986:
12982:
12977:
12967:
12963:
12958:
12951:(in Romanian)
12948:
12944:
12939:
12932:(in Romanian)
12929:
12924:
12913:
12908:
12900:
12894:
12886:
12880:
12870:
12866:
12861:
12853:
12847:
12837:
12833:
12828:
12820:
12814:
12806:
12800:
12786:
12782:
12776:
12762:
12758:
12752:
12738:
12734:
12728:
12714:
12710:
12704:
12690:
12686:
12680:
12665:
12661:
12655:
12641:
12637:
12631:
12617:
12613:
12606:
12598:
12592:
12577:
12570:
12563:
12555:
12548:
12541:
12537:
12532:
12525:
12521:
12516:
12509:
12506:
12501:
12494:
12489:
12482:
12477:
12470:
12465:
12458:
12453:
12446:
12441:
12434:
12429:
12422:
12417:
12410:
12405:
12398:
12394:
12389:
12382:
12378:
12373:
12366:
12362:
12357:
12350:
12346:
12341:
12334:
12330:
12325:
12318:
12313:
12307:
12303:
12300:
12294:
12280:
12276:
12270:
12263:
12259:
12256:
12252:
12246:
12239:
12235:
12229:
12218:
12213:
12211:
12203:
12198:
12196:
12184:
12179:
12177:
12169:
12164:
12162:
12154:
12150:
12146:
12143:
12138:
12131:
12126:
12124:
12116:
12112:
12108:
12105:
12100:
12093:
12089:
12085:
12082:
12077:
12070:
12066:
12061:
12051:
12046:
12036:
12031:
12029:
12018:
12013:
12006:
12001:
11991:
11986:
11979:
11974:
11972:
11961:
11956:
11949:
11945:
11940:
11929:
11924:
11922:
11911:
11906:
11896:
11891:
11884:
11880:
11877:
11872:
11865:
11861:
11858:
11853:
11843:
11839:
11834:
11827:
11822:
11815:
11811:
11807:
11804:
11799:
11789:
11784:
11774:
11769:
11759:
11755:
11752:
11747:
11739:
11733:
11731:
11723:
11718:
11708:
11704:
11701:
11696:
11689:
11684:
11677:
11672:
11662:
11657:
11650:
11646:
11643:
11638:
11631:
11626:
11616:
11612:
11607:
11605:
11594:
11590:
11587:
11582:
11575:
11571:
11568:
11563:
11547:
11540:
11534:
11526:
11520:
11518:
11510:
11505:
11498:
11494:
11490:
11487:
11482:
11475:
11470:
11459:
11454:
11452:
11450:
11439:
11435:
11432:
11427:
11420:
11416:
11411:
11404:
11400:
11395:
11388:
11383:
11376:
11372:
11369:
11364:
11357:
11353:
11348:
11338:
11334:
11331:
11326:
11319:
11314:
11312:
11304:
11300:
11295:
11288:
11284:
11281:
11276:
11269:
11265:
11262:
11257:
11250:
11245:
11238:
11233:
11226:
11221:
11214:
11210:
11206:
11203:
11198:
11188:
11184:
11181:
11176:
11169:
11165:
11162:
11157:
11147:
11142:
11135:
11130:
11123:
11118:
11108:
11103:
11093:
11088:
11078:
11074:
11071:
11066:
11059:
11054:
11047:
11043:
11039:
11036:
11031:
11024:
11020:
11015:
11008:
11004:
11000:
10997:
10992:
10984:
10980:
10974:
10967:
10963:
10959:
10956:
10951:
10941:
10936:
10929:
10925:
10920:
10918:
10916:
10908:
10903:
10893:
10888:
10881:
10877:
10874:
10869:
10862:
10857:
10850:
10845:
10838:
10833:
10826:
10822:
10818:
10815:
10810:
10803:
10798:
10791:
10786:
10779:
10775:
10772:
10767:
10760:
10756:
10753:
10748:
10741:
10736:
10729:
10724:
10717:
10712:
10705:
10700:
10693:
10688:
10678:
10674:
10671:
10666:
10656:
10652:
10649:
10644:
10637:
10632:
10624:
10618:
10608:
10603:
10593:
10588:
10581:
10577:
10573:
10570:
10565:
10558:
10553:
10546:
10542:
10537:
10530:
10526:
10521:
10514:
10510:
10507:
10502:
10495:
10491:
10486:
10479:
10474:
10464:
10459:
10449:
10444:
10437:
10433:
10428:
10421:
10416:
10409:
10405:
10402:
10397:
10390:
10386:
10382:
10378:
10373:
10363:
10359:
10356:
10351:
10341:
10337:
10334:
10329:
10327:
10325:
10323:
10321:
10310:
10306:
10301:
10294:
10290:
10287:
10282:
10275:
10271:
10268:
10263:
10256:
10252:
10247:
10245:
10243:
10241:
10239:
10237:
10235:
10233:
10231:
10229:
10227:
10225:
10223:
10221:
10219:
10217:
10215:
10213:
10211:
10209:
10207:
10205:
10203:
10201:
10199:
10197:
10195:
10193:
10191:
10189:
10187:
10185:
10183:
10181:
10179:
10177:
10175:
10173:
10171:
10169:
10167:
10165:
10163:
10161:
10159:
10157:
10155:
10153:
10151:
10149:
10147:
10145:
10143:
10141:
10139:
10137:
10135:
10133:
10131:
10129:
10127:
10125:
10123:
10121:
10119:
10117:
10115:
10113:
10111:
10109:
10107:
10105:
10103:
10101:
10099:
10097:
10095:
10093:
10091:
10089:
10087:
10085:
10083:
10081:
10079:
10077:
10075:
10073:
10071:
10069:
10067:
10065:
10063:
10061:
10059:
10057:
10055:
10053:
10051:
10049:
10047:
10045:
10043:
10041:
10039:
10037:
10035:
10033:
10031:
10029:
10027:
10025:
10023:
10021:
10019:
10017:
10015:
10013:
10011:
10009:
10007:
10005:
10003:
10001:
9999:
9997:
9995:
9993:
9991:
9989:
9987:
9985:
9983:
9981:
9979:
9977:
9975:
9973:
9971:
9969:
9967:
9965:
9963:
9961:
9959:
9957:
9955:
9953:
9951:
9949:
9947:
9945:
9943:
9941:
9939:
9937:
9935:
9933:
9925:
9921:
9917:
9913:
9908:
9901:
9897:
9893:
9890:
9885:
9878:
9874:
9871:
9865:
9858:
9853:
9849:
9833:
9823:
9813:
9803:
9793:
9783:
9773:
9763:
9753:
9743:
9734:
9727:
9723:
9719:
9714:
9707:
9703:
9699:
9693:
9685:
9681:
9675:
9668:
9664:
9660:
9655:
9646:
9642:
9632:
9629:
9627:
9624:
9622:
9619:
9617:
9614:
9612:
9609:
9607:
9604:
9603:
9597:
9595:
9591:
9587:
9583:
9579:
9573:
9571:
9567:
9563:
9558:
9554:
9552:
9548:
9544:
9539:
9537:
9533:
9529:
9528:Tax avoidance
9520:
9518:
9514:
9511:
9504:
9494:
9492:
9488:
9484:
9480:
9476:
9471:
9466:
9462:
9460:
9456:
9452:
9447:
9445:
9440:
9429:
9426:
9422:
9418:
9414:
9409:
9407:
9403:
9399:
9395:
9394:United States
9391:
9386:
9384:
9383:
9378:
9374:
9370:
9366:
9362:
9358:
9354:
9346:
9341:
9316:
9311:
9301:
9296:
9286:
9284:
9280:
9275:
9268:
9264:
9254:
9251:
9241:
9239:
9235:
9231:
9227:
9220:
9210:
9208:
9203:
9200:in computing
9199:
9193:
9192:Tax deduction
9183:
9181:
9177:
9173:
9169:
9164:
9159:
9157:
9153:
9149:
9139:
9135:
9132:
9128:
9123:
9119:
9117:
9113:
9109:
9103:
9100:
9090:
9087:
9081:
9079:
9069:
9066:
9057:
9055:
9051:
9047:
9034:
9029:
9025:
9021:
9020:
9014:
9003:
9002:
9001:
8993:
8987:
8976:
8972:
8961:
8958:
8947:
8943:
8932:
8929:
8918:
8917:
8916:
8910:
8899:
8898:
8893:
8882:
8881:
8877:
8873:
8862:
8861:
8856:
8852:
8848:
8844:
8841:requires its
8840:
8829:
8828:
8824:
8820:
8809:
8808:
8804:
8793:
8792:
8787:
8776:
8775:
8770:
8759:
8758:
8754:
8750:
8739:
8738:
8733:
8722:
8721:
8716:
8705:
8704:
8703:
8699:
8695:
8687:
8682:
8678:
8677:
8672:
8668:
8664:
8660:
8656:
8652:
8651:United States
8641:
8640:
8635:
8624:
8623:
8618:
8607:
8606:
8601:
8590:
8589:
8585:
8581:
8577:
8573:
8569:
8566:
8562:
8559:
8554:
8543:
8542:
8541:
8533:
8526:
8522:
8517:
8514:
8511:
8510:
8508:
8507:
8506:
8492:
8489:
8486:
8483:
8479:
8467:
8454:
8453:United States
8443:
8442:
8438:
8435:
8432:
8429:
8427:
8416:
8415:
8411:
8408:
8405:
8402:
8400:
8389:
8388:
8380:
8377:
8374:
8371:
8369:
8358:
8357:
8353:
8350:
8347:
8344:
8342:
8331:
8330:
8326:
8323:
8320:
8317:
8315:
8304:
8303:
8299:
8296:
8293:
8290:
8288:
8277:
8276:
8272:
8269:
8266:
8263:
8261:
8250:
8249:
8245:
8242:
8239:
8236:
8234:
8223:
8222:
8218:
8215:
8212:
8209:
8207:
8196:
8195:
8191:
8188:
8185:
8182:
8180:
8169:
8168:
8164:
8161:
8158:
8155:
8153:
8142:
8141:
8137:
8134:
8131:
8128:
8126:
8115:
8114:
8110:
8107:
8104:
8101:
8099:
8088:
8087:
8083:
8080:
8077:
8074:
8072:
8061:
8060:
8056:
8053:
8050:
8047:
8045:
8034:
8033:
8025:
8022:
8019:
8016:
8014:
8003:
8002:
7998:
7995:
7992:
7989:
7987:
7976:
7975:
7971:
7968:
7965:
7962:
7960:
7949:
7948:
7944:
7941:
7938:
7935:
7933:
7922:
7921:
7917:
7914:
7911:
7908:
7906:
7895:
7894:
7890:
7887:
7884:
7881:
7879:
7868:
7867:
7859:
7856:
7853:
7850:
7848:
7837:
7836:
7832:
7829:
7826:
7823:
7821:
7810:
7809:
7805:
7802:
7799:
7796:
7794:
7783:
7782:
7778:
7775:
7772:
7769:
7767:
7756:
7755:
7747:
7744:
7741:
7738:
7736:
7725:
7724:
7720:
7717:
7714:
7711:
7709:
7698:
7697:
7693:
7690:
7687:
7684:
7682:
7671:
7670:
7666:
7663:
7660:
7657:
7655:
7644:
7643:
7639:
7636:
7633:
7630:
7628:
7617:
7616:
7608:
7605:
7602:
7599:
7597:
7586:
7585:
7581:
7578:
7575:
7572:
7570:
7559:
7558:
7554:
7551:
7548:
7545:
7543:
7542:South Ossetia
7532:
7531:
7527:
7524:
7521:
7518:
7516:
7505:
7504:
7500:
7497:
7494:
7491:
7489:
7478:
7477:
7473:
7470:
7467:
7464:
7462:
7451:
7450:
7446:
7443:
7440:
7437:
7435:
7424:
7423:
7419:
7416:
7413:
7410:
7408:
7397:
7396:
7392:
7389:
7386:
7383:
7381:
7370:
7369:
7365:
7362:
7359:
7356:
7354:
7343:
7342:
7338:
7335:
7332:
7329:
7327:
7316:
7315:
7311:
7308:
7305:
7302:
7300:
7289:
7288:
7284:
7281:
7278:
7275:
7273:
7262:
7261:
7257:
7254:
7251:
7248:
7246:
7235:
7234:
7230:
7227:
7224:
7221:
7219:
7208:
7207:
7203:
7200:
7197:
7194:
7192:
7181:
7180:
7176:
7173:
7170:
7167:
7165:
7154:
7153:
7149:
7146:
7143:
7140:
7138:
7127:
7126:
7122:
7119:
7116:
7113:
7111:
7100:
7099:
7095:
7092:
7089:
7086:
7084:
7073:
7072:
7068:
7065:
7062:
7059:
7057:
7046:
7045:
7041:
7038:
7035:
7032:
7030:
7019:
7018:
7014:
7011:
7008:
7005:
7003:
6992:
6991:
6987:
6984:
6981:
6978:
6976:
6965:
6964:
6956:
6953:
6950:
6947:
6945:
6934:
6933:
6929:
6926:
6923:
6920:
6918:
6907:
6906:
6902:
6899:
6896:
6893:
6891:
6880:
6879:
6875:
6872:
6869:
6866:
6864:
6853:
6852:
6848:
6845:
6842:
6839:
6837:
6826:
6825:
6817:
6814:
6811:
6808:
6806:
6795:
6794:
6790:
6787:
6784:
6781:
6779:
6768:
6767:
6763:
6760:
6757:
6754:
6752:
6741:
6740:
6736:
6733:
6730:
6727:
6725:
6714:
6713:
6709:
6706:
6703:
6700:
6698:
6687:
6686:
6682:
6679:
6676:
6673:
6671:
6660:
6659:
6655:
6652:
6649:
6646:
6644:
6633:
6632:
6628:
6625:
6622:
6619:
6617:
6616:New Caledonia
6606:
6605:
6601:
6598:
6595:
6592:
6588:
6583:
6572:
6571:
6567:
6564:
6561:
6558:
6556:
6545:
6544:
6540:
6537:
6534:
6531:
6529:
6518:
6517:
6513:
6510:
6507:
6504:
6502:
6491:
6490:
6486:
6483:
6480:
6477:
6475:
6464:
6463:
6459:
6456:
6453:
6450:
6448:
6437:
6436:
6432:
6429:
6426:
6423:
6421:
6410:
6409:
6405:
6402:
6399:
6396:
6394:
6383:
6382:
6374:
6371:
6368:
6365:
6363:
6352:
6351:
6347:
6344:
6341:
6338:
6336:
6325:
6324:
6320:
6317:
6314:
6311:
6309:
6298:
6297:
6289:
6286:
6283:
6280:
6278:
6267:
6266:
6262:
6259:
6256:
6253:
6251:
6240:
6239:
6235:
6232:
6229:
6226:
6224:
6213:
6212:
6204:
6201:
6198:
6195:
6193:
6182:
6181:
6177:
6174:
6171:
6168:
6166:
6155:
6154:
6150:
6147:
6144:
6141:
6139:
6128:
6127:
6123:
6120:
6117:
6114:
6112:
6101:
6100:
6096:
6093:
6090:
6087:
6085:
6084:Liechtenstein
6074:
6073:
6069:
6066:
6063:
6060:
6058:
6047:
6046:
6042:
6039:
6036:
6033:
6031:
6020:
6019:
6015:
6012:
6009:
6006:
6004:
5993:
5992:
5988:
5985:
5982:
5979:
5977:
5966:
5965:
5961:
5958:
5955:
5952:
5950:
5939:
5938:
5934:
5931:
5928:
5925:
5923:
5912:
5911:
5907:
5904:
5901:
5898:
5896:
5885:
5884:
5880:
5877:
5874:
5871:
5869:
5858:
5857:
5853:
5850:
5847:
5844:
5842:
5831:
5830:
5826:
5823:
5820:
5817:
5815:
5804:
5803:
5799:
5796:
5793:
5790:
5788:
5777:
5776:
5768:
5765:
5762:
5759:
5757:
5746:
5745:
5741:
5738:
5735:
5732:
5730:
5719:
5718:
5714:
5711:
5708:
5705:
5703:
5692:
5691:
5683:
5680:
5677:
5674:
5672:
5661:
5660:
5656:
5653:
5650:
5647:
5645:
5634:
5633:
5629:
5626:
5623:
5620:
5618:
5607:
5606:
5602:
5599:
5596:
5593:
5591:
5580:
5579:
5575:
5572:
5569:
5566:
5564:
5553:
5552:
5548:
5545:
5542:
5539:
5537:
5526:
5525:
5521:
5518:
5515:
5512:
5510:
5499:
5498:
5494:
5491:
5488:
5485:
5483:
5472:
5471:
5467:
5464:
5461:
5458:
5456:
5445:
5444:
5440:
5437:
5434:
5431:
5429:
5418:
5417:
5413:
5410:
5407:
5404:
5402:
5391:
5390:
5386:
5383:
5380:
5377:
5375:
5364:
5363:
5359:
5356:
5353:
5350:
5348:
5337:
5336:
5332:
5329:
5326:
5323:
5321:
5310:
5309:
5305:
5302:
5299:
5296:
5294:
5283:
5282:
5278:
5275:
5272:
5269:
5267:
5256:
5255:
5251:
5248:
5245:
5242:
5240:
5229:
5228:
5224:
5221:
5218:
5215:
5213:
5202:
5201:
5197:
5194:
5191:
5188:
5186:
5175:
5174:
5170:
5167:
5164:
5161:
5159:
5148:
5147:
5139:
5136:
5133:
5130:
5126:
5121:
5110:
5109:
5101:
5098:
5095:
5092:
5088:
5075:
5064:
5063:
5059:
5056:
5053:
5050:
5048:
5037:
5036:
5032:
5029:
5026:
5023:
5021:
5020:Faroe Islands
5010:
5009:
5005:
5002:
4999:
4996:
4994:
4983:
4982:
4978:
4975:
4972:
4969:
4967:
4956:
4955:
4951:
4948:
4945:
4942:
4940:
4929:
4928:
4924:
4921:
4918:
4915:
4913:
4902:
4901:
4897:
4894:
4891:
4888:
4886:
4875:
4874:
4870:
4867:
4864:
4861:
4859:
4848:
4847:
4843:
4840:
4837:
4834:
4832:
4821:
4820:
4816:
4813:
4810:
4807:
4805:
4794:
4793:
4789:
4786:
4783:
4780:
4778:
4767:
4766:
4762:
4759:
4756:
4753:
4751:
4740:
4739:
4735:
4732:
4729:
4726:
4724:
4713:
4712:
4708:
4705:
4702:
4699:
4697:
4686:
4685:
4681:
4678:
4675:
4672:
4670:
4659:
4658:
4654:
4651:
4648:
4645:
4643:
4632:
4631:
4627:
4624:
4621:
4618:
4616:
4605:
4604:
4600:
4597:
4594:
4591:
4589:
4578:
4577:
4573:
4570:
4567:
4564:
4562:
4551:
4550:
4546:
4543:
4540:
4537:
4535:
4524:
4523:
4519:
4516:
4513:
4510:
4508:
4497:
4496:
4492:
4489:
4486:
4483:
4481:
4470:
4469:
4465:
4462:
4459:
4456:
4454:
4443:
4442:
4438:
4435:
4432:
4429:
4427:
4416:
4415:
4411:
4408:
4405:
4402:
4400:
4389:
4388:
4384:
4381:
4378:
4375:
4373:
4362:
4361:
4357:
4354:
4351:
4348:
4346:
4335:
4334:
4330:
4327:
4324:
4321:
4319:
4308:
4307:
4303:
4300:
4297:
4294:
4292:
4281:
4280:
4276:
4273:
4270:
4267:
4265:
4254:
4253:
4249:
4246:
4243:
4240:
4238:
4227:
4226:
4222:
4219:
4216:
4213:
4211:
4200:
4199:
4195:
4192:
4189:
4186:
4184:
4173:
4172:
4168:
4165:
4162:
4159:
4157:
4146:
4145:
4141:
4138:
4135:
4132:
4130:
4119:
4118:
4114:
4111:
4108:
4105:
4103:
4092:
4091:
4087:
4084:
4081:
4078:
4076:
4065:
4064:
4060:
4057:
4054:
4051:
4049:
4038:
4037:
4033:
4030:
4027:
4024:
4022:
4011:
4010:
4006:
4003:
4000:
3997:
3995:
3984:
3983:
3979:
3976:
3973:
3970:
3968:
3957:
3956:
3952:
3949:
3946:
3943:
3941:
3930:
3929:
3922:
3919:
3916:
3913:
3909:
3897:
3896:Cocos Islands
3885:
3872:
3861:
3860:
3856:
3853:
3850:
3847:
3845:
3834:
3833:
3829:
3826:
3823:
3820:
3818:
3807:
3806:
3802:
3799:
3796:
3793:
3791:
3780:
3779:
3775:
3772:
3769:
3766:
3764:
3753:
3752:
3748:
3745:
3742:
3739:
3737:
3726:
3725:
3721:
3718:
3715:
3712:
3710:
3699:
3698:
3694:
3691:
3688:
3685:
3683:
3672:
3671:
3667:
3664:
3661:
3658:
3656:
3645:
3644:
3640:
3637:
3634:
3631:
3629:
3618:
3617:
3613:
3610:
3607:
3604:
3602:
3591:
3590:
3585:
3578:
3575:
3572:
3569:
3567:
3556:
3555:
3547:
3544:
3541:
3538:
3536:
3525:
3524:
3516:
3513:
3510:
3507:
3505:
3494:
3493:
3485:
3482:
3479:
3476:
3474:
3463:
3462:
3458:
3455:
3452:
3449:
3447:
3436:
3435:
3431:
3428:
3425:
3422:
3420:
3409:
3408:
3404:
3401:
3398:
3395:
3393:
3382:
3381:
3377:
3374:
3371:
3368:
3366:
3355:
3354:
3350:
3347:
3344:
3341:
3339:
3328:
3327:
3323:
3320:
3317:
3314:
3312:
3301:
3300:
3296:
3293:
3290:
3287:
3285:
3274:
3273:
3269:
3266:
3263:
3260:
3258:
3247:
3246:
3242:
3239:
3236:
3233:
3231:
3220:
3219:
3215:
3212:
3209:
3206:
3204:
3193:
3192:
3188:
3185:
3182:
3179:
3177:
3166:
3165:
3161:
3158:
3155:
3152:
3150:
3139:
3138:
3134:
3131:
3128:
3125:
3123:
3112:
3111:
3107:
3104:
3101:
3098:
3096:
3085:
3084:
3080:
3077:
3074:
3071:
3069:
3058:
3057:
3053:
3050:
3047:
3044:
3042:
3031:
3030:
3026:
3023:
3020:
3017:
3015:
3004:
3003:
2999:
2996:
2993:
2990:
2988:
2977:
2976:
2972:
2969:
2966:
2963:
2961:
2950:
2949:
2945:
2942:
2939:
2936:
2934:
2923:
2922:
2918:
2915:
2912:
2909:
2907:
2896:
2895:
2891:
2888:
2885:
2882:
2880:
2869:
2868:
2864:
2861:
2858:
2855:
2853:
2852:Guinea-Bissau
2842:
2841:
2837:
2834:
2831:
2828:
2826:
2815:
2814:
2810:
2807:
2804:
2801:
2799:
2788:
2787:
2779:
2776:
2773:
2770:
2768:
2757:
2756:
2752:
2749:
2746:
2743:
2741:
2730:
2729:
2725:
2722:
2719:
2716:
2714:
2703:
2702:
2698:
2695:
2692:
2689:
2687:
2676:
2675:
2671:
2668:
2665:
2662:
2660:
2649:
2648:
2644:
2641:
2638:
2635:
2633:
2622:
2621:
2617:
2614:
2611:
2608:
2606:
2595:
2594:
2590:
2587:
2584:
2581:
2579:
2568:
2567:
2563:
2560:
2557:
2554:
2552:
2541:
2540:
2536:
2533:
2530:
2527:
2525:
2514:
2513:
2509:
2506:
2503:
2500:
2498:
2487:
2486:
2482:
2479:
2476:
2473:
2471:
2460:
2459:
2455:
2452:
2449:
2446:
2444:
2433:
2432:
2424:
2421:
2418:
2415:
2413:
2402:
2401:
2397:
2394:
2391:
2388:
2386:
2375:
2374:
2370:
2367:
2364:
2361:
2359:
2348:
2347:
2343:
2340:
2337:
2334:
2332:
2321:
2320:
2316:
2313:
2310:
2307:
2305:
2294:
2293:
2289:
2286:
2283:
2280:
2278:
2267:
2266:
2262:
2259:
2256:
2253:
2251:
2240:
2239:
2235:
2232:
2229:
2226:
2224:
2213:
2212:
2208:
2205:
2202:
2199:
2197:
2186:
2185:
2181:
2178:
2175:
2172:
2170:
2159:
2158:
2154:
2151:
2148:
2145:
2143:
2132:
2131:
2127:
2124:
2121:
2118:
2116:
2105:
2104:
2100:
2097:
2094:
2091:
2089:
2078:
2077:
2073:
2070:
2067:
2064:
2062:
2051:
2050:
2046:
2043:
2040:
2037:
2035:
2024:
2023:
2019:
2016:
2013:
2010:
2008:
1997:
1996:
1992:
1989:
1986:
1983:
1981:
1970:
1969:
1965:
1962:
1959:
1956:
1954:
1943:
1942:
1938:
1935:
1932:
1929:
1927:
1916:
1915:
1911:
1908:
1907:
1893:
1890:
1888:
1884:
1880:
1876:
1872:
1868:
1858:
1856:
1852:
1847:
1815:
1806:
1802:
1800:
1799:incarceration
1796:
1790:
1786:
1784:
1780:
1779:gross margins
1776:
1772:
1768:
1764:
1753:
1751:
1747:
1743:
1739:
1735:
1730:
1728:
1724:
1723:jurisdictions
1720:
1716:
1712:
1707:
1704:
1700:
1699:territorially
1696:
1692:
1688:
1684:
1673:
1668:
1666:
1661:
1659:
1654:
1653:
1651:
1650:
1645:
1635:
1633:
1628:
1623:
1622:
1621:
1620:
1609:
1606:
1604:
1603:United States
1601:
1599:
1596:
1594:
1591:
1589:
1586:
1584:
1581:
1579:
1576:
1574:
1571:
1569:
1566:
1564:
1561:
1559:
1556:
1554:
1551:
1549:
1546:
1544:
1541:
1539:
1536:
1534:
1531:
1529:
1526:
1524:
1521:
1519:
1516:
1514:
1511:
1509:
1506:
1504:
1501:
1499:
1496:
1494:
1491:
1489:
1486:
1484:
1481:
1479:
1476:
1474:
1471:
1469:
1466:
1464:
1461:
1459:
1456:
1454:
1451:
1449:
1446:
1444:
1441:
1439:
1436:
1434:
1431:
1429:
1426:
1424:
1421:
1419:
1416:
1414:
1411:
1409:
1406:
1404:
1401:
1399:
1396:
1394:
1391:
1389:
1386:
1384:
1381:
1379:
1376:
1374:
1371:
1369:
1366:
1364:
1361:
1359:
1356:
1354:
1351:
1349:
1346:
1344:
1341:
1340:
1339:
1338:
1334:
1333:
1328:
1325:
1323:
1320:
1318:
1315:
1314:
1313:
1312:
1309:All Countries
1308:
1307:
1302:
1297:
1296:
1289:
1286:
1284:
1281:
1279:
1276:
1274:
1271:
1269:
1266:
1264:
1263:Tolerance tax
1261:
1259:
1256:
1254:
1251:
1249:
1246:
1244:
1241:
1239:
1236:
1234:
1231:
1229:
1226:
1225:
1222:
1217:
1216:
1204:
1201:
1198:
1195:
1192:
1189:
1186:
1183:
1180:
1177:
1176:
1175:
1174:
1170:
1169:
1164:
1161:
1159:
1156:
1154:
1151:
1149:
1146:
1144:
1141:
1139:
1136:
1135:
1134:
1133:
1129:
1128:
1120:
1119:
1112:
1109:
1107:
1104:
1102:
1099:
1097:
1094:
1092:
1089:
1085:
1082:
1080:
1077:
1076:
1075:
1072:
1070:
1067:
1065:
1062:
1061:
1058:
1053:
1052:
1045:
1042:
1040:
1037:
1035:
1032:
1030:
1027:
1025:
1022:
1020:
1017:
1015:
1012:
1010:
1007:
1005:
1002:
1000:
997:
995:
992:
989:
984:
982:
979:
977:
974:
973:
970:
969:International
965:
964:
957:
954:
952:
949:
947:
944:
942:
939:
937:
934:
930:
927:
925:
922:
920:
916:
913:
911:
908:
906:
903:
902:
901:
897:
894:
892:
889:
887:
884:
882:
879:
877:
874:
872:
871:Resource rent
869:
867:
864:
862:
859:
857:
854:
852:
849:
847:
844:
842:
839:
837:
834:
832:
829:
827:
824:
822:
819:
817:
814:
812:
809:
805:
802:
800:
797:
795:
792:
790:
787:
785:
782:
780:
777:
775:
772:
771:
770:
767:
763:
760:
758:
755:
753:
750:
748:
745:
743:
740:
738:
735:
733:
730:
729:
728:
725:
723:
720:
716:
713:
711:
708:
706:
703:
701:
698:
696:
693:
691:
688:
686:
683:
682:
681:
678:
674:
671:
670:
669:
668:Capital gains
666:
662:
659:
657:
654:
652:
649:
648:
647:
644:
642:
639:
637:
634:
632:
629:
627:
624:
623:
620:
615:
614:
603:
600:
598:
595:
593:
590:
588:
587:Panama Papers
585:
583:
580:
578:
575:
573:
570:
568:
565:
561:
558:
556:
555:
551:
550:
549:
546:
545:
544:
543:
539:
538:
533:
530:
528:
525:
523:
520:
518:
515:
512:
509:
507:
504:
502:
499:
498:
497:
496:
492:
491:
486:
483:
481:
478:
476:
473:
471:
468:
465:
462:
460:
457:
455:
454:Tax inversion
452:
451:
450:
449:
445:
444:
439:
436:
434:
431:
429:
426:
424:
421:
419:
416:
414:
411:
409:
406:
402:
399:
398:
397:
396:Tax avoidance
394:
393:
392:
391:
387:
386:
381:
380:Noncompliance
376:
375:
368:
365:
363:
360:
358:
357:Tax collector
355:
353:
350:
348:
345:
343:
340:
338:
337:Tax residence
335:
333:
330:
328:
325:
323:
320:
318:
315:
313:
310:
308:
307:Revenue stamp
305:
303:
300:
299:
296:
291:
290:
279:
276:
274:
271:
269:
266:
264:
261:
259:
256:
255:
254:
253:
249:
248:
243:
240:
238:
235:
233:
230:
228:
225:
223:
222:Tax incidence
220:
218:
217:Excess burden
215:
213:
210:
209:
208:
207:
203:
202:
197:
192:
191:
184:
181:
179:
176:
174:
171:
169:
166:
164:
161:
159:
156:
154:
151:
149:
146:
144:
143:Tax incentive
141:
139:
138:Tax advantage
136:
134:
131:
129:
126:
124:
121:
119:
116:
114:
111:
109:
106:
104:
101:
99:
98:Tax threshold
96:
92:
89:
88:
87:
84:
82:
79:
77:
74:
72:
69:
67:
64:
62:
59:
58:
55:
50:
49:
46:
45:fiscal policy
43:An aspect of
42:
41:
37:
33:
32:
29:
26:
25:
21:
20:
14009:
13999:
13990:
13980:
13969:. Retrieved
13965:
13956:
13914:
13910:
13900:
13880:
13862:
13858:
13846:. Retrieved
13842:
13833:
13824:
13815:
13806:
13770:
13761:
13752:
13741:. Retrieved
13731:
13714:
13708:
13695:
13684:. Retrieved
13680:the original
13670:
13650:
13645:
13637:
13633:
13625:
13621:
13613:
13609:
13600:
13588:
13584:
13571:
13557:Egypt limits
13552:
13548:
13536:
13524:
13515:
13491:
13479:
13467:. Retrieved
13463:the original
13453:
13436:
13428:
13414:
13409:
13398:
13393:
13385:
13380:
13368:. Retrieved
13361:the original
13347:
13335:
13323:
13315:
13310:
13302:
13297:
13289:
13284:
13273:
13269:
13257:. Retrieved
13253:
13244:
13236:
13228:
13224:
13211:
13198:
13178:
13166:
13155:. Retrieved
13148:the original
13140:deloitte.com
13139:
13127:
13104:
13081:
13065:
13049:
13037:
13018:
12995:
12989:(in Spanish)
12976:
12970:(in Spanish)
12957:
12938:
12923:
12916:(in Spanish)
12907:
12893:
12879:
12860:
12846:
12839:(in Spanish)
12827:
12813:
12799:
12788:. Retrieved
12784:
12775:
12764:. Retrieved
12760:
12751:
12740:. Retrieved
12736:
12727:
12716:. Retrieved
12712:
12703:
12692:. Retrieved
12689:www.aaro.org
12688:
12679:
12668:. Retrieved
12663:
12654:
12643:. Retrieved
12639:
12630:
12619:. Retrieved
12615:
12605:
12579:. Retrieved
12575:
12562:
12547:
12531:
12515:
12500:
12488:
12476:
12464:
12452:
12440:
12428:
12416:
12404:
12388:
12372:
12356:
12340:
12324:
12312:
12293:
12282:. Retrieved
12278:
12269:
12250:
12245:
12233:
12228:
12137:
12099:
12076:
12060:
12054:(in Spanish)
12045:
12039:(in Turkish)
12021:(in Russian)
12012:
12000:
11985:
11955:
11939:
11932:(in Spanish)
11914:(in Russian)
11912:, Zakon.kz.
11905:
11890:
11871:
11852:
11846:(in Italian)
11833:
11821:
11798:
11783:
11768:
11746:
11717:
11711:(in Turkish)
11695:
11683:
11671:
11656:
11637:
11625:
11618:(in Spanish)
11581:
11562:
11550:. Retrieved
11545:
11533:
11504:
11481:
11469:
11462:(in Italian)
11426:
11410:
11394:
11382:
11363:
11347:
11325:
11294:
11275:
11256:
11244:
11232:
11220:
11197:
11191:(in Spanish)
11175:
11156:
11141:
11129:
11117:
11102:
11087:
11065:
11053:
11030:
11014:
10991:
10982:
10973:
10950:
10944:(in Catalan)
10935:
10902:
10896:(in Russian)
10887:
10868:
10856:
10844:
10832:
10809:
10797:
10785:
10766:
10747:
10735:
10723:
10711:
10699:
10687:
10665:
10643:
10631:
10617:
10602:
10596:(in Spanish)
10587:
10564:
10552:
10536:
10520:
10501:
10485:
10473:
10458:
10443:
10427:
10415:
10396:
10372:
10350:
10300:
10281:
10262:
9907:
9884:
9864:
9856:
9852:
9832:
9822:
9812:
9802:
9792:
9782:
9772:
9762:
9752:
9742:
9733:
9713:
9692:
9674:
9659:Saint Helena
9654:
9645:
9574:
9555:
9540:
9526:
9515:
9506:
9467:
9463:
9451:shareholders
9448:
9435:
9410:
9387:
9380:
9373:capital gain
9353:Tax treaties
9351:
9348:Switzerland.
9298:
9270:
9247:
9228:rather than
9222:
9195:
9160:
9145:
9136:
9124:
9120:
9104:
9096:
9082:
9075:
9067:
9063:
9043:
9040:Corporations
9027:
9018:
8999:
8991:
8914:
8701:
8539:
8530:
8503:
8044:Turkmenistan
7932:Transnistria
7763:
7488:South Africa
7353:Sint Maarten
7326:Sierra Leone
7110:Saint Martin
4561:Cook Islands
4210:Burkina Faso
3566:Saudi Arabia
2331:Vatican City
1886:
1882:
1864:
1851:tax treaties
1848:
1844:
1803:
1791:
1787:
1765:under local
1759:
1756:Introduction
1731:
1708:
1682:
1681:
1563:South Africa
1158:Joel Slemrod
968:
831:Hypothecated
799:Sugary drink
673:Expatriation
552:
470:Double Irish
433:Black market
278:Proportional
227:Laffer curve
212:Price effect
14048:information
13825:hmrc.gov.uk
13797:Subpart F (
13776:CTF article
12757:"SEAT Home"
12666:(in French)
12664:AssoConnect
11994:(in French)
11899:(in Somali)
11792:(in French)
11777:(in French)
11762:(in French)
11665:(in French)
11597:(in French)
11442:(in French)
11341:(in French)
11239:, Deloitte.
11150:(in French)
11111:(in French)
11096:(in French)
11081:(in French)
10694:, Deloitte.
10611:(in French)
10467:(in French)
10452:(in French)
10379:, iGlobal.
10366:(in French)
10344:(in French)
10313:(in French)
9914:, iGlobal.
9687:activities.
9557:Tax evasion
9377:inheritance
9134:liability.
9017:UK student
8971:Philippines
8803:Netherlands
8637:Tajikistan.
8576:Netherlands
8536:Citizenship
8456:(including
7766:Switzerland
7569:South Sudan
7515:South Korea
7083:Saint Lucia
6975:Puerto Rico
6643:New Zealand
6582:Netherlands
5702:Ivory Coast
5617:Isle of Man
5123:(including
5077:(including
4885:El Salvador
3874:(including
3628:Afghanistan
3535:Philippines
2412:North Korea
1861:Individuals
1578:Switzerland
1543:Philippines
1518:New Zealand
1513:Netherlands
1153:Ronen Palan
896:User charge
715:Value-added
680:Consumption
592:Swiss Leaks
480:Single Malt
418:Tax shelter
408:Tax evasion
367:Tax farming
352:Tax shelter
268:Progressive
232:Optimal tax
133:Tax amnesty
128:Tax holiday
86:Tax bracket
71:Tax revenue
14129:Categories
13971:2024-04-29
13743:2016-08-15
13686:2006-10-31
13655:26 USC 871
13577:26 USC 904
13541:26 USC 351
13254:www.gov.hk
13233:26 USC 701
13157:2012-09-09
12790:2024-07-01
12766:2024-07-01
12742:2024-07-01
12718:2024-07-01
12694:2024-07-01
12670:2024-07-01
12645:2024-07-01
12621:2024-07-01
12284:2016-02-18
12279:www.gov.uk
12221:(in Tajik)
11567:Income Tax
11161:Income Tax
10638:, iGlobal.
10422:, iGlobal.
9845:References
9532:tax havens
9491:white list
9483:tax havens
9479:black list
9345:tax havens
9310:Tax treaty
9263:Tax credit
9186:Deductions
9148:net income
9131:estate tax
8692:See also:
8674:residents.
8634:Tajikistan
8565:resolution
8426:Tajikistan
8206:Uzbekistan
7461:Somaliland
7218:San Marino
6528:Mozambique
6474:Montserrat
6447:Montenegro
6308:Mauritania
6165:Madagascar
6138:Luxembourg
5949:Kyrgyzstan
5841:Kazakhstan
4804:East Timor
4345:Cape Verde
3994:Bangladesh
3967:Azerbaijan
3586:countries.
3284:Seychelles
3041:Micronesia
2659:Costa Rica
1783:reductions
1767:accounting
1763:net income
1488:Kazakhstan
1373:Bangladesh
1368:Azerbaijan
1301:By country
1258:Temple tax
1228:Church tax
1111:ATA Carnet
1096:Free trade
1091:Tariff war
1019:Tax treaty
905:Congestion
846:Land value
737:Eco-tariff
705:Television
661:Solidarity
641:Ad valorem
501:Tax havens
332:Tax shield
327:Tax refund
295:Collection
273:Regressive
148:Tax reform
14086:U.S. regs
13931:2352-9237
12930:, Lege5.
12381:The Local
11415:Residence
10410:, Lowtax.
9757:purposes.
9468:Rules in
9439:deferring
9421:royalties
9413:dividends
9398:tax haven
9234:cash flow
9078:tax rates
9060:Exclusion
9050:Singapore
8876:tax haven
8839:Singapore
8823:tax haven
8789:purposes.
8753:tax haven
8718:purposes.
8563:passed a
8500:Residency
8233:Venezuela
7627:Sri Lanka
6335:Mauritius
6111:Lithuania
5563:Indonesia
5347:Greenland
5293:Gibraltar
3871:Australia
3790:Argentina
3311:Singapore
3176:Palestine
3122:Nicaragua
2879:Hong Kong
2825:Guatemala
1909:residents
1568:Sri Lanka
1533:Palestine
1493:Lithuania
1458:Indonesia
1443:Hong Kong
1363:Australia
1353:Argentina
1221:Religious
1009:Spahn tax
1004:Tobin tax
861:Pigouvian
779:Cigarette
752:Severance
685:Departure
493:Locations
446:Corporate
428:Smuggling
196:Economics
118:Tax shift
113:Deduction
103:Exemption
14116:Archived
14094:Archived
13889:Archived
13870:Archived
13779:Archived
13560:Archived
13422:Archived
13370:June 26,
13187:Archived
13144:Deloitte
13120:Deloitte
13112:Archived
13097:Deloitte
13089:Archived
13003:Archived
12591:cite web
12302:Archived
12258:Archived
12145:Archived
12115:Deloitte
12107:Archived
12092:Deloitte
12084:Archived
11948:Deloitte
11879:Archived
11860:Archived
11814:Deloitte
11806:Archived
11754:Archived
11703:Archived
11645:Archived
11589:Archived
11570:Archived
11497:Deloitte
11489:Archived
11434:Archived
11371:Archived
11333:Archived
11283:Archived
11264:Archived
11213:Deloitte
11205:Archived
11183:Archived
11164:Archived
11073:Archived
11070:Tax code
11046:Deloitte
11038:Archived
11023:Deloitte
11007:Deloitte
10999:Archived
10958:Archived
10876:Archived
10825:Deloitte
10817:Archived
10774:Archived
10755:Archived
10673:Archived
10651:Archived
10580:Deloitte
10572:Archived
10509:Archived
10404:Archived
10389:Deloitte
10381:Archived
10358:Archived
10336:Archived
10289:Archived
10270:Archived
9924:Deloitte
9916:Archived
9892:Archived
9873:Archived
9722:Alderney
9718:Guernsey
9600:See also
9459:tax rate
9417:interest
9404:and the
9385:(TIEA).
9304:Treaties
9279:tax rate
9274:treaties
9198:expenses
9180:matching
9108:services
8957:Bulgaria
8843:citizens
8819:Portugal
8582:and the
8574:and the
8468:and the
8314:Zimbabwe
7847:Thailand
7820:Tanzania
7708:Svalbard
7681:Suriname
7407:Slovenia
7380:Slovakia
6944:Portugal
6836:Pakistan
6420:Mongolia
6223:Maldives
6192:Malaysia
5895:Kiribati
5482:Honduras
5374:Guernsey
4966:Ethiopia
4750:Dominica
4480:Colombia
4291:Cameroon
4264:Cambodia
4183:Bulgaria
4021:Barbados
3601:Abkhazia
3230:Paraguay
2740:Eswatini
2713:Djibouti
2605:Botswana
2470:Anguilla
1750:treaties
1746:deferral
1691:tax laws
1588:Tanzania
1553:Portugal
1528:Pakistan
1408:Colombia
1388:Bulgaria
1253:Leibzoll
1130:Academic
1123:Research
946:Windfall
886:Turnover
866:Property
816:Georgist
762:Stumpage
757:Steering
742:Landfill
722:Dividend
646:Aviation
636:Per unit
631:Indirect
322:Tax lien
258:Tax rate
237:Theories
91:Flat tax
54:Policies
28:Taxation
13848:8 March
13492:irs.gov
13469:8 March
13259:8 March
12581:July 1,
12155:, 2014.
11552:8 March
11289:, TAKS.
10968:, 2003.
10592:Law 843
10436:History
9817:Mexico.
9594:privacy
9470:Germany
9230:capital
8986:Vietnam
8945:above).
8928:Romania
8715:Finland
8617:Myanmar
8600:Hungary
8553:Eritrea
8399:Myanmar
8368:Hungary
8341:Eritrea
8260:Vietnam
8179:Uruguay
8098:Ukraine
7986:Tunisia
7272:Senegal
7002:Romania
6697:Nigeria
6501:Morocco
6393:Moldova
6057:Liberia
6030:Lesotho
5729:Jamaica
5590:Ireland
5509:Iceland
5239:Germany
5074:Finland
4939:Estonia
4831:Ecuador
4723:Denmark
4642:Curaçao
4588:Croatia
4507:Comoros
4237:Burundi
4075:Belgium
4048:Belarus
3940:Austria
3817:Armenia
3763:Andorra
3709:Algeria
3682:Albania
3392:Tokelau
3338:Somalia
3068:Namibia
2906:Lebanon
2798:Grenada
2767:Georgia
2578:Bolivia
2524:Bermuda
2304:Vanuatu
1980:Bahrain
1953:Bahamas
1608:Uruguay
1508:Namibia
1503:Morocco
1468:Ireland
1448:Iceland
1433:Germany
1423:Finland
1418:Denmark
1413:Croatia
1358:Armenia
1348:Algeria
1343:Albania
990:(CCCTB)
856:Payroll
811:General
804:Tobacco
774:Alcohol
710:Tourist
656:Landing
388:General
123:Tax cut
81:Tax law
13929:
13723:705541
13721:
13661:, and
13429:et seq
13237:et seq
12616:Forbes
12540:Forbes
12524:Forbes
12508:Forbes
11548:. 2022
9626:Tariff
9586:assets
9487:Sweden
9419:, and
9369:profit
9365:income
9332:
9326:
9320:
9054:Brunei
9046:France
9010:
8983:
8954:
8942:Mexico
8939:
8925:
8909:Turkey
8906:
8892:Sweden
8889:
8869:
8836:
8816:
8786:Mexico
8783:
8772:Japan.
8766:
8746:
8732:France
8729:
8712:
8669:, and
8631:
8614:
8597:
8580:Sweden
8572:Canada
8550:
8475:
8463:
8450:
8423:
8396:
8365:
8338:
8311:
8284:
8257:
8230:
8203:
8176:
8149:
8122:
8095:
8071:Uganda
8068:
8041:
8013:Turkey
8010:
7983:
7956:
7929:
7902:
7875:
7844:
7817:
7793:Taiwan
7790:
7735:Sweden
7732:
7705:
7678:
7651:
7624:
7593:
7566:
7539:
7512:
7485:
7458:
7431:
7404:
7377:
7350:
7323:
7299:Serbia
7296:
7269:
7242:
7215:
7188:
7161:
7134:
7107:
7080:
7056:Rwanda
7053:
7029:Russia
7026:
6999:
6972:
6941:
6917:Poland
6914:
6887:
6860:
6833:
6805:Norway
6802:
6775:
6748:
6721:
6694:
6667:
6640:
6613:
6579:
6525:
6498:
6471:
6444:
6417:
6390:
6362:Mexico
6359:
6332:
6305:
6274:
6247:
6220:
6189:
6162:
6135:
6108:
6081:
6054:
6027:
6003:Latvia
6000:
5973:
5946:
5922:Kosovo
5919:
5892:
5865:
5838:
5814:Jordan
5811:
5787:Jersey
5784:
5753:
5726:
5699:
5668:
5644:Israel
5641:
5614:
5587:
5560:
5533:
5506:
5479:
5452:
5428:Guyana
5425:
5401:Guinea
5398:
5371:
5344:
5320:Greece
5317:
5290:
5263:
5236:
5212:Gambia
5209:
5182:
5155:
5120:France
5117:
5084:
5071:
5044:
5017:
4990:
4963:
4936:
4909:
4882:
4855:
4828:
4801:
4774:
4747:
4720:
4693:
4669:Cyprus
4666:
4639:
4612:
4585:
4558:
4531:
4504:
4477:
4450:
4423:
4396:
4369:
4342:
4318:Canada
4315:
4288:
4261:
4234:
4207:
4180:
4156:Brazil
4153:
4126:
4099:
4072:
4045:
4018:
3991:
3964:
3937:
3905:
3893:
3881:
3868:
3841:
3814:
3787:
3760:
3733:
3706:
3679:
3652:
3625:
3598:
3563:
3532:
3501:
3470:
3446:Zambia
3443:
3419:Tuvalu
3416:
3389:
3362:
3335:
3308:
3281:
3254:
3227:
3203:Panama
3200:
3173:
3146:
3119:
3092:
3065:
3038:
3011:
2987:Malawi
2984:
2957:
2930:
2903:
2876:
2849:
2822:
2795:
2764:
2737:
2710:
2683:
2656:
2629:
2602:
2575:
2551:Bhutan
2548:
2521:
2497:Belize
2494:
2467:
2443:Angola
2440:
2409:
2382:
2355:
2328:
2301:
2274:
2247:
2220:
2193:
2166:
2139:
2112:
2088:Monaco
2085:
2061:Kuwait
2058:
2031:
2007:Brunei
2004:
1977:
1950:
1923:
1883:income
1838:
1832:
1826:
1820:
1771:profit
1583:Taiwan
1573:Sweden
1558:Russia
1548:Poland
1523:Norway
1473:Israel
1438:Greece
1428:France
1398:Canada
1383:Brazil
1378:Bhutan
1273:Kharaj
1181:(ITEP)
1084:Export
1079:Import
1074:Tariff
1064:Custom
956:Wealth
881:Surtax
876:Single
851:Luxury
836:Income
769:Excise
732:Carbon
626:Direct
513:(OFCs)
466:(BEPS)
178:Unions
108:Credit
13917:(1).
13649:See,
13488:(PDF)
13445:(PDF)
13397:See,
13384:See,
13364:(PDF)
13357:(PDF)
13316:supra
13303:supra
13290:supra
13274:Supra
13151:(PDF)
13136:(PDF)
12572:(PDF)
12249:See,
12234:e.g.,
12232:See,
11542:(PDF)
9767:live.
9747:live.
9684:zakat
9637:Notes
9475:Japan
9453:of a
9361:taxes
9226:loans
9127:alien
9019:loans
8996:Other
8974:1998.
8872:Spain
8769:Japan
8749:Italy
8667:FATCA
8524:Test.
8287:Yemen
7905:Tonga
7654:Sudan
7596:Spain
7191:Samoa
6670:Niger
6555:Nepal
6277:Malta
5868:Kenya
5756:Japan
5671:Italy
5536:India
5455:Haiti
5266:Ghana
5185:Gabon
5087:Åland
4858:Egypt
4534:Congo
4453:China
4426:Chile
4102:Benin
3844:Aruba
3573:Yes**
3365:Syria
3149:Palau
3095:Nauru
2960:Macau
2933:Libya
2169:Qatar
1498:Malta
1483:Japan
1478:Italy
1453:India
1403:China
1288:Zakat
1283:Nisab
1278:Khums
1268:Jizya
1243:Tithe
1238:Teind
1199:(TJN)
1185:Oxfam
1057:Trade
700:Stamp
695:Sales
690:Hotel
619:Types
14037:The
13927:ISSN
13863:E.g.
13850:2023
13719:SSRN
13663:1441
13651:e.g.
13638:E.g.
13626:E.g.
13614:E.g.
13589:E.g.
13553:E.g.
13471:2023
13415:e.g.
13399:e.g.
13386:e.g.
13372:2014
13261:2023
13229:E.g.
12597:link
12583:2024
12251:e.g.
11554:2023
9857:E.g.
9726:Sark
9720:and
9704:and
9696:The
9665:and
9592:and
9541:The
9510:OECD
9406:OECD
9265:and
9238:debt
9086:levy
9033:HMRC
9028:e.g.
8969:The
8845:and
8801:The
8696:and
8663:FBAR
8649:The
8466:Guam
8378:Yes*
7878:Togo
7854:Yes*
6890:Peru
6724:Niue
6284:Yes*
6250:Mali
6199:Yes*
5976:Laos
5763:Yes*
5047:Fiji
4615:Cuba
4399:Chad
3917:Yes*
3898:and
3570:Yes*
3542:Yes*
3511:Yes*
3504:Iraq
3480:Yes*
3473:Iran
2419:No**
2115:Oman
1869:and
1773:'),
1538:Peru
1463:Iran
1205:(US)
1193:(US)
1187:(UK)
1069:Duty
924:Toll
919:GNSS
915:Road
910:Fuel
821:Gift
789:Meat
485:CAIA
263:Flat
13919:doi
13659:881
12349:BBC
12253:, "
11546:PWC
8671:IRS
8490:Yes
8487:Yes
8484:Yes
8436:Yes
8433:Yes
8430:Yes
8409:Yes
8406:Yes
8403:Yes
8375:Yes
8372:Yes
8351:Yes
8345:Yes
8321:Yes
8318:Yes
8294:Yes
8291:Yes
8267:Yes
8264:Yes
8240:Yes
8237:Yes
8213:Yes
8210:Yes
8186:Yes
8183:Yes
8159:Yes
8156:Yes
8132:Yes
8129:Yes
8105:Yes
8102:Yes
8078:Yes
8075:Yes
8051:Yes
8048:Yes
8023:No*
8020:Yes
8017:Yes
7993:Yes
7990:Yes
7966:Yes
7963:Yes
7939:Yes
7936:Yes
7912:Yes
7909:Yes
7885:Yes
7882:Yes
7851:Yes
7827:Yes
7824:Yes
7800:Yes
7797:Yes
7773:Yes
7770:Yes
7745:No*
7742:Yes
7739:Yes
7715:Yes
7712:Yes
7688:Yes
7685:Yes
7661:Yes
7658:Yes
7634:Yes
7631:Yes
7606:No*
7603:Yes
7600:Yes
7576:Yes
7573:Yes
7549:Yes
7546:Yes
7522:Yes
7519:Yes
7495:Yes
7492:Yes
7468:Yes
7465:Yes
7441:Yes
7438:Yes
7414:Yes
7411:Yes
7387:Yes
7384:Yes
7360:Yes
7357:Yes
7333:Yes
7330:Yes
7306:Yes
7303:Yes
7279:Yes
7276:Yes
7252:Yes
7249:Yes
7225:Yes
7222:Yes
7198:Yes
7195:Yes
7171:Yes
7168:Yes
7144:Yes
7141:Yes
7117:Yes
7114:Yes
7090:Yes
7087:Yes
7063:Yes
7060:Yes
7036:Yes
7033:Yes
7009:Yes
7006:Yes
6982:Yes
6979:Yes
6954:No*
6951:Yes
6948:Yes
6924:Yes
6921:Yes
6897:Yes
6894:Yes
6870:Yes
6867:Yes
6843:Yes
6840:Yes
6815:No*
6812:Yes
6809:Yes
6785:Yes
6782:Yes
6758:Yes
6755:Yes
6731:Yes
6728:Yes
6704:Yes
6701:Yes
6677:Yes
6674:Yes
6650:Yes
6647:Yes
6623:Yes
6620:Yes
6596:Yes
6593:Yes
6562:Yes
6559:Yes
6535:Yes
6532:Yes
6508:Yes
6505:Yes
6481:Yes
6478:Yes
6454:Yes
6451:Yes
6427:Yes
6424:Yes
6400:Yes
6397:Yes
6372:No*
6369:Yes
6366:Yes
6342:Yes
6339:Yes
6315:Yes
6312:Yes
6281:Yes
6257:Yes
6254:Yes
6230:Yes
6227:Yes
6196:Yes
6172:Yes
6169:Yes
6145:Yes
6142:Yes
6118:Yes
6115:Yes
6091:Yes
6088:Yes
6064:Yes
6061:Yes
6037:Yes
6034:Yes
6010:Yes
6007:Yes
5983:Yes
5980:Yes
5956:Yes
5953:Yes
5929:Yes
5926:Yes
5902:Yes
5899:Yes
5875:Yes
5872:Yes
5848:Yes
5845:Yes
5821:Yes
5818:Yes
5794:Yes
5791:Yes
5760:Yes
5736:Yes
5733:Yes
5709:Yes
5706:Yes
5681:No*
5678:Yes
5675:Yes
5651:Yes
5648:Yes
5624:Yes
5621:Yes
5597:Yes
5594:Yes
5570:Yes
5567:Yes
5543:Yes
5540:Yes
5516:Yes
5513:Yes
5489:Yes
5486:Yes
5462:Yes
5459:Yes
5435:Yes
5432:Yes
5408:Yes
5405:Yes
5381:Yes
5378:Yes
5354:Yes
5351:Yes
5327:Yes
5324:Yes
5300:Yes
5297:Yes
5273:Yes
5270:Yes
5246:Yes
5243:Yes
5219:Yes
5216:Yes
5192:Yes
5189:Yes
5165:Yes
5162:Yes
5137:No*
5134:Yes
5131:Yes
5099:No*
5096:Yes
5093:Yes
5054:Yes
5051:Yes
5027:Yes
5024:Yes
5000:Yes
4997:Yes
4973:Yes
4970:Yes
4946:Yes
4943:Yes
4919:Yes
4916:Yes
4892:Yes
4889:Yes
4865:Yes
4862:Yes
4838:Yes
4835:Yes
4811:Yes
4808:Yes
4784:Yes
4781:Yes
4757:Yes
4754:Yes
4730:Yes
4727:Yes
4703:Yes
4700:Yes
4676:Yes
4673:Yes
4649:Yes
4646:Yes
4622:Yes
4619:Yes
4595:Yes
4592:Yes
4568:Yes
4565:Yes
4541:Yes
4538:Yes
4514:Yes
4511:Yes
4487:Yes
4484:Yes
4460:Yes
4457:Yes
4433:Yes
4430:Yes
4406:Yes
4403:Yes
4379:Yes
4376:Yes
4352:Yes
4349:Yes
4325:Yes
4322:Yes
4298:Yes
4295:Yes
4271:Yes
4268:Yes
4244:Yes
4241:Yes
4217:Yes
4214:Yes
4190:Yes
4187:Yes
4163:Yes
4160:Yes
4136:Yes
4133:Yes
4109:Yes
4106:Yes
4082:Yes
4079:Yes
4055:Yes
4052:Yes
4028:Yes
4025:Yes
4001:Yes
3998:Yes
3974:Yes
3971:Yes
3947:Yes
3944:Yes
3914:Yes
3851:Yes
3848:Yes
3824:Yes
3821:Yes
3797:Yes
3794:Yes
3770:Yes
3767:Yes
3743:Yes
3740:Yes
3716:Yes
3713:Yes
3689:Yes
3686:Yes
3662:Yes
3659:Yes
3635:Yes
3632:Yes
3608:Yes
3605:Yes
3584:GCC
3539:Yes
3508:Yes
3477:Yes
3450:Yes
3423:Yes
3396:Yes
3369:Yes
3342:Yes
3315:Yes
3288:Yes
3261:Yes
3234:Yes
3207:Yes
3180:Yes
3153:Yes
3126:Yes
3099:Yes
3072:Yes
3045:Yes
3018:Yes
2991:Yes
2964:Yes
2937:Yes
2910:Yes
2883:Yes
2856:Yes
2829:Yes
2802:Yes
2771:Yes
2744:Yes
2717:Yes
2690:Yes
2663:Yes
2636:Yes
2609:Yes
2582:Yes
2555:Yes
2528:Yes
2501:Yes
2474:Yes
2447:Yes
2416:No*
1887:yes
1717:or
1687:tax
1393:BVI
900:fee
891:Use
794:Sin
784:Fat
14131::
14008:.
13989:.
13964:.
13939:^
13925:.
13915:14
13913:.
13909:.
13865:,
13841:.
13823:.
13790:^
13717:.
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13318:.)
13276:.
13252:.
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13231:,
13142:.
13138:.
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13029:.
13025:,
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12983:,
12968:.
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12949:.
12945:,
12867:,
12834:,
12783:.
12759:.
12735:.
12711:.
12687:.
12662:.
12638:.
12614:.
12593:}}
12589:{{
12574:.
12538:,
12522:,
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12277:.
12209:^
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12175:^
12160:^
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12122:^
12113:,
12090:,
12067:,
12027:^
11970:^
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11920:^
11840:,
11812:,
11729:^
11613:,
11603:^
11544:.
11516:^
11495:,
11448:^
11417:,
11401:,
11354:,
11310:^
11301:,
11211:,
11044:,
11021:,
11005:,
10981:.
10964:,
10926:,
10914:^
10823:,
10578:,
10543:,
10527:,
10492:,
10434:,
10387:,
10319:^
10307:,
10253:,
9931:^
9922:,
9898:,
9700:,
9661:,
9461:.
9415:,
9408:.
9375:,
9371:,
9367:,
9178:,
9174:,
8665:,
8348:No
8324:No
8297:No
8270:No
8243:No
8216:No
8189:No
8162:No
8135:No
8108:No
8081:No
8054:No
7996:No
7969:No
7942:No
7915:No
7888:No
7857:No
7830:No
7803:No
7776:No
7718:No
7691:No
7664:No
7637:No
7579:No
7552:No
7525:No
7498:No
7471:No
7444:No
7417:No
7390:No
7363:No
7336:No
7309:No
7282:No
7255:No
7228:No
7201:No
7174:No
7147:No
7120:No
7093:No
7066:No
7039:No
7012:No
6985:No
6927:No
6900:No
6873:No
6846:No
6788:No
6761:No
6734:No
6707:No
6680:No
6653:No
6626:No
6599:No
6565:No
6538:No
6511:No
6484:No
6457:No
6430:No
6403:No
6345:No
6318:No
6287:No
6260:No
6233:No
6202:No
6175:No
6148:No
6121:No
6094:No
6067:No
6040:No
6013:No
5986:No
5959:No
5932:No
5905:No
5878:No
5851:No
5824:No
5797:No
5766:No
5739:No
5712:No
5654:No
5627:No
5600:No
5573:No
5546:No
5519:No
5492:No
5465:No
5438:No
5411:No
5384:No
5357:No
5330:No
5303:No
5276:No
5249:No
5222:No
5195:No
5168:No
5057:No
5030:No
5003:No
4976:No
4949:No
4922:No
4895:No
4868:No
4841:No
4814:No
4787:No
4760:No
4733:No
4706:No
4679:No
4652:No
4625:No
4598:No
4571:No
4544:No
4517:No
4490:No
4463:No
4436:No
4409:No
4382:No
4355:No
4328:No
4301:No
4274:No
4247:No
4220:No
4193:No
4166:No
4139:No
4112:No
4085:No
4058:No
4031:No
4004:No
3977:No
3950:No
3920:No
3886:,
3854:No
3827:No
3800:No
3773:No
3746:No
3719:No
3692:No
3665:No
3638:No
3611:No
3576:No
3545:No
3514:No
3483:No
3456:No
3453:No
3429:No
3426:No
3402:No
3399:No
3375:No
3372:No
3348:No
3345:No
3321:No
3318:No
3294:No
3291:No
3267:No
3264:No
3240:No
3237:No
3213:No
3210:No
3186:No
3183:No
3159:No
3156:No
3132:No
3129:No
3105:No
3102:No
3078:No
3075:No
3051:No
3048:No
3024:No
3021:No
2997:No
2994:No
2970:No
2967:No
2943:No
2940:No
2916:No
2913:No
2889:No
2886:No
2862:No
2859:No
2835:No
2832:No
2808:No
2805:No
2777:No
2774:No
2750:No
2747:No
2723:No
2720:No
2696:No
2693:No
2669:No
2666:No
2642:No
2639:No
2615:No
2612:No
2588:No
2585:No
2561:No
2558:No
2534:No
2531:No
2507:No
2504:No
2480:No
2477:No
2453:No
2450:No
2422:No
2395:No
2392:No
2389:No
2368:No
2365:No
2362:No
2341:No
2338:No
2335:No
2314:No
2311:No
2308:No
2287:No
2284:No
2281:No
2260:No
2257:No
2254:No
2233:No
2230:No
2227:No
2206:No
2203:No
2200:No
2179:No
2176:No
2173:No
2152:No
2149:No
2146:No
2125:No
2122:No
2119:No
2098:No
2095:No
2092:No
2071:No
2068:No
2065:No
2044:No
2041:No
2038:No
2017:No
2014:No
2011:No
1990:No
1987:No
1984:No
1963:No
1960:No
1957:No
1936:No
1933:No
1930:No
1797:,
1777:,
14012:.
13993:.
13974:.
13933:.
13921::
13895:.
13852:.
13827:.
13801:)
13785:.
13746:.
13725:.
13689:.
13665:.
13543:.
13494:.
13473:.
13431:.
13374:.
13330:.
13305:.
13292:.
13263:.
13239:.
13202:"
13193:.
13173:.
13160:.
13122:.
13099:.
13076:.
13060:.
13013:.
12918:.
12874:.
12841:.
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12769:.
12745:.
12721:.
12697:.
12673:.
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12624:.
12599:)
12585:.
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12223:.
12189:.
12117:.
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11950:.
11934:.
11816:.
11620:.
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11464:.
11305:.
11215:.
11048:.
11025:.
11009:.
10985:.
10930:.
10827:.
10582:.
10547:.
10531:.
10496:.
10391:.
10257:.
9926:.
9879:.
9359:(
8480:)
6589:)
5127:)
5089:)
3910:)
1671:e
1664:t
1657:v
917:/
898:/
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