This guide provides a practical, basic introduction to the tax consequences of transferring executives and specialists from one country to another.

The book describes the difficulties of the current international corporate income tax system. It starts by describing its origins and how changes, such as the development of multinational enterprises and digitalization have created fundamental problems, not foreseen at its inception. These include tax competition—as governments try to attract tax bases through low tax rates or incentives, and profit shifting, as companies avoid tax by reporting profits in jurisdictions with lower tax rates. The book then discusses solutions, including both evolutionary changes to the current system and fundamental reform options. It covers both reform efforts already under way, for example under the Inclusive Framework at the OECD, and potential radical reform ideas developed by academics.

From the dashboard of a practicing CPA, a big-picture view presentation takes a meaningful look at the subject of taxation from the perspective of an international startup and individuals who travel to the US to live here and work on their dreams. Navigating tax rules can be tricky, and it is easy to be blindsided. This book is designed to uncover many of those pitfalls and provide solutions. There are also opportunities to be taken, and we have detailed many of them here. Every startup CEO or financial executive involved in the compliance process should seek guidance from their tax advisers. Without a resource like this book, they may not be well-prepared to know what questions to pose. Over time, many clients expressed a desire for a book that encapsulates the information we provided. We've listened and crafted a book that's easy to read and too valuable to overlook. We have done our best to demystify the tax system for you to be able to deal with each of its confusing twists effectively. Take a deep dive and let us know what you think!

This guide summarizes for executives the personal tax systems in over 130 countries, based on information current to 15 September 1999.

Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.

This report provides an overview of best practices in tax debt management, with a particular emphasis on how to better differentiate debtors when deciding how to best secure payment and what can be done to ensure that payment issues are considered earlier in the compliance and collection process.