Tolley's Worldwide Tax Guide 2019-20
Formerly known as Whillans's Worldwide Taxes, Tolley’s Worldwide Tax Guide is an essential resource. Designed exclusively for the UK tax practitioner, it sets out tax regimes for over 140 of the world’s leading countries. These have been carefully selected to cover all the leading trading nations and offshore jurisdictions, so you don’t need to research each one individually. Usefully it also provides checklists highlighting notable differences to the UK tax system. The 2019-20 edition features 6 new regimes namely Tajikistan, Togo, Benin, Djibouti, Armenia and Sri Lanka.
On a country-by-country basis, each summary addresses the major taxes applicable to business; how taxable income is determined; sundry other related taxation and business issues; and the country's personal tax regime. The final section of each country summary sets out the Double Tax Treaty and Non-Treaty rates of tax withholding relating to the payment of dividends, interest, royalties and other related payments.