1761 taxation catalogue 2010 1761 taxation catalogue 2010

From Kluwer Law International...

International
Taxation
2010
Includes 2008-2009

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www.kluwerlaw.com

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Kluwer Law International is a publishing company dedicated solely to providing
international information to legal practitioners, corporate counsel and business executives.
We are a renowned publisher of books, journals and loose-leafs in areas of international
legal practice. With a list of 21 journals, 61 loose-leafs, and a growing number of online
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2 www.kluwerlaw.com

New Titles

Procedural Rules in Tax Law in the Context Guide to International Transfer Pricing
of European Union and Domestic Law edited by Ceteris US, LLP
edited by Michael Lang, Pasquale Pistone, September 2010, softcover, annual manual
Josef Schuch & Claus Staringer ISBN: 9789041131218
Forthcoming October 2010, hardbound Price: EUR 260.00 / USD 350.00 / GBP 207.00
ISBN: 9789041133762
Approximate Price: Permanent Establishments. A Domestic
EUR 127.00 / USD 172.00 / GBP 102.00 Taxation, Bilateral Tax Treaty and OECD
Perspective
Fiscal Sovereignty of the Member States in edited by Ekkehart Reimer, Stefan Schmid &
an Internal Market: Past and Future Nathalie Urban
edited by Sjaak Jansen August 2010, softcover, annual manual
Forthcoming October 2010, 352 pp., hardbound ISBN: 9789041131232
ISBN: 9789041134035 Price: EUR 260.00 / USD 350.00 / GBP 208.00
Approximate Price:
EUR 127.00 / USD 172.00 / GBP 102.00 The International Tax Law Concept of
Dividend
Tax Amnesties by Marjaana Helminen
edited by Jacques Malherbe July 2010, 304 pp., hardbound
Forthcoming October 2010, hardbound ISBN: 9789041132062
Approximate Price: Series on International Taxation 36
EUR 127.00 / USD 172.00 / GBP 102.00
Transfer Pricing and the Arm's Length
Principle in International Tax Law
Individuals' Income under Double Taxation
by Jens Wittendorff
Conventions:
August 2010, hardbound,
A Brazilian Approach
ISBN: 9789041132703
by Daniel Bellan
Price: EUR 160.00 / USD 216.00 / GBP 128.00
September 2010, 525 pp., hardbound
Series on International Taxation 35
ISBN: 9789041132789
Approximate Price:
European Direct Taxation: Case Law and
EUR 127.00 / USD 172.00 / GBP 102.00
Regulations - 2nd Edition
by Dennis Weber
June 2010, 1632 pp., softcover,
ISBN: 9789041133366
Price: EUR 99.00 / USD 134.00 / GBP 79.00

www.kluwerlaw.com 3

New Titles
Continued

Europe-China Tax Treaties UCITS and Taxation
edited by Michael Lang, Jianwen Liu & Towards Harmonization of the Taxation of
Gongliang Tang UCITS
May 2010, 320 pp., Hardcover, by Raymond P.C. Adema
ISBN: 9789041132161 December 2009, 576 pp., hardbound,
Price: EUR 130.00 / USD 176.00 / GBP 104.00 ISBN: 9789041128393
EUCOTAX Series on European Taxation 26 Price: EUR 130.00 / USD 172.00 / GBP 104.00
EUCOTAX Series on European Taxation 25
Quick Reference to European VAT
Compliance Schwarz on Tax Treaties
edited by Chris Platteeuw & by Jonathan Schwarz
Pedro Pestana da Silva July 2009, 417 pp., softcover,
March 2010, 808 pp., softcover, ISBN: 9789041131751
Price: EUR 208.00 / USD 281.00 / GBP 166.00
Structuring Foreign Investment in US Real
Guide to Global Real Estate Investment Estate Online
Trusts: A Regulatory and Tax Perspective by W. Donald Knight Jr. & Richard Andersen
edited by Stefano Simontacchi & Uwe Stoschek October 2009, ISBN: 9888002175,
February 2010, 584 pp., softcover, Online version now available at
ISBN: 9789041128461 www.kluwerlawonline.com
Price: EUR 265.00 / USD 358.00 / GBP 212.00
International Trust Laws & Analysis Online
Comparative Income Taxation. by William H. Byrnes & Robert J Munro
A Structural Analysis – 3rd Edition October 2009, ISBN: 9888002153,
by Hugh J. Ault & Brian J. Arnold Online version now available at
February 2010, 592 pp., hardbound, www.kluwerlawonline.com
ISBN: 9789041132048
Price: EUR 130.00 / USD 176.00 / GBP 104.00 A Handbook of EU VAT Legislation Online
by Rita de la Feria
China Master Tax Guide 7th Edition September 2009, ISBN: 9888002159,
2009/2010 Online version now available at
CCH www.kluwerlawonline.com
January 2010, 626 pp., hardbound,
ISBN: 9789041132307
Price: EUR 70.00 / USD 95.00 / GBP 56.00

4 www.kluwerlaw.com

ELECTRONIC
Intertax General Editor:
Fred C. de Hosson

JOURNALS
International Tax Review

For three decades it has provided 12 issues a year of practical, up-to-date, high-level
international tax information. Intertax aims to enlighten the reader on transnational
tax issues through the following:

I Contributions from a global network of tax experts
I Articles with essential information on both direct and indirect taxation in
countries around the world
I Reports on multinational tax developments emanating from organizations such as
the WTO, the OECD, the United Nations, and the EC
I Special regional coverage features – such as EC Tax Scene, US Tax Scene, and
China Tax Scene – that offer concise overviews of the latest tax news in these
areas
I Special issues focusing on subjects of particular interest, such as abuse of law

Intertax is essential reading for tax practitioners and academics who need a global
opinion on direct and indirect taxation.

2011, Volume 39 (12 issues)
ISSN: 0165-2826
Subscription rate: EUR 973.00 / USD 1298.00 / GBP 715.00 (Print)
Subscription rate: EUR 901.00 / GBP 1201.00 / GBP 662.00 (Online)

www.kluwerlaw.com 5

EC Tax Review edited by
Ben J. Kiekebeld,
JOURNALS

Ernst & Young Tax
Adviser,
The Netherlands

EC Tax Review provides up to date coverage of developments in Community tax law as it
affects member states.
Publishes six times a year, it provides comprehensive and timely analysis enabling you to
anticipate the effect of U tax law on the regime in your country. EC Tax Review offers the
following features:
I Exclusively dedicated to EU tax development, the harmonization of taxation and the
implementation of EC tax laws into national legislation
I Detailed coverage of direct and indirect taxation and social security from a legal and
economic perspective
I Key cases from the European Court of Justice and important national cases
I Directs you to relevant literature from respective EU member states
I A first-class editorial board
I Articles are selected from local experts from member states and Brussels
The quality, timeliness and diversity of its articles make EC Tax Review essential reading for the
European tax lawyer, practitioner, consultant, academic, or accountant.

2011, Volume 20 (6 issues)
ISSN: 0928-2750
Subscription rate: EUR 512.00 / USD 683.00 / GBP 376.00 (Print)
Subscription rate: EUR 474.00 / USD 632.00 / GBP 349.00 (Online)

This journal is also available online at www.kluwerlawonline.com
Please contact our sales department for further information at +31 (0)172 641 562
or at sales@kluwerlaw.com

6 www.kluwerlaw.com

NOW ALSO AVAILABLE ONLINE by
Rita de la Feria
A Handbook of EU VAT
Legislation

A Handbook of EU VAT Legislation provides annotated texts of all EU VAT legislative instruments,
including directives, amendments, derogations, ancillary legislation, and regulations. Texts are
mostly in English, though a few are in French in those cases where an official English version is
not available. Where legislation has been amended, the version presented is always the
consolidated version.
The author’s notes augment this comprehensive documentary material with commentary that

LOOSE-LEAFS
encompasses such matters as European Court of Justice VAT cases; Legislation no longer in
force; and, Legislation in preparation (proposals from the European Commission).
Useful tables include a chronological index of all EU VAT legislation; tables of all relevant
European Court of Justice cases arranged both by case number and by legislative provision; VAT
rates tables, both country-by-country and also by specific goods and services; a table of VAT
terminology in all the languages of the EU; and a list of Web sites that offer information on
both the EU VAT system and VAT in the various Member States.
A Handbook of EU VAT Legislation gives you country-by-country coverage of VAT systems and
rates, derogations, terminology, and much more in each of the 24 EU Member States:
Austria. Belgium. Bulgaria. Cyprus. Czech Republic. Denmark. Estonia. Finland. France. Germany.
Greece. Hungary. Ireland. Italy. Latvia. Lithuania. Luxembourg. Malta. Netherlands. Poland.
Portugal. Romania. Slovakia. Slovenia. Spain. Sweden. United Kingdom.
Plus, in future supplements,
full coverage of EU VAT developments in each of the countries expected to join the EU at a
later stage, such as: Croatia and Turkey.
“Rita de la Feria is to be congratulated on producing such an excellently researched work, one
which I have no hesitation in recommending to those interested in the area of indirect taxation.”
Jim Somers, Partner, Head of Indirect Tax Services, Ernst & Young
“Every indirect tax practitioner should have access to this work. Many will find it an indispensable
reference tool.”
Anthony McClenaghan, VAT Global Partner, Deloitte & Touche
Loose-leaf, 3 volumes and regularly supplemented
First published July 2004
ISBN: 9789041122421
Price: EUR 550.00 / USD 743.00 / GBP 440.00
The online version of this publication is available at www.kluwerlawonline.com.

www.kluwerlaw.com 7

William H. Byrnes &
International Trust Laws and Analysis Robert J. Munro
Company Laws, Wealth Management,
& Tax Planning Strategies

International Trust Laws and Analysis provides all the legal, tax, and estate-planning intelligence
necessary for professional advisers to recommend offshore jurisdictions to their clients – as well as
the tools to establish and operate trusts in compliance with all applicable rules and regulations. The
full text of the trust laws of 60 countries is included with clear, concise comparison charts aimed at
reducing research time. The 29 vital elements of each jurisdiction's laws are analyzed in detail:
1. Legislative Background 2. Formation 3. Exempt Tax Status 4. Minimum Assets 5. Residency
LOOSE-LEAFS

Requirement 6. Registration 7. Revocable or Irrevocable; Void or Voidable 8. Settlor as Beneficiary
9. Perpetuity Period 10. Wait and See Provision 11. Accumulations 12. Beneficiaries 13. Trustees and
Trustee Companies 14. Enforcers 15. Protectors 16. Confidentiality Rules 17. Financial Disclosure
18. Redomiciliation 19. Government and Private Fees 20. Exchange Control 21. Tax Treaties 22.
Restrictions 23. Asset Protection 24. Fraudulent Dispositions 25. Time Limit to Bring Suit 26. Foreign
Court Awards 27. Forced Heirship 28. Other Types of Trusts 29. Government Control.
This major reference work is a definitive guide to the formation of offshore trusts. The mainwork
has been completely been updated with all latest country information and new legislation.
The work will be kept-up-to-date through quarterly supplements:
I Tracking key changes and developments in foreign trust laws and practices
I New analytical information will be included on:
• prominent trust and company case law
• company law
• wealth management
• tax planning
Countries included: Andorra. Anguilla. Antigua and Barbuda. Aruba. Australia. Austria. Bahamas.
Barbados. Belize. Bermuda. British Virgin Islands. Brunei. Cayman Islands. China. Cook Islands. Costa
Rica. Cyprus. Dominica. Gibraltar. Grenada. Guernsey. Hong Kong. Ireland. Isle of Man. Israel. Jersey.
Labuan. Liechtenstein. Macau. Madeira. Malaysia. Malta. Marshall Islands. Mauritius. Monaco.
Montserrat. Nauru. Netherlands Antilles. Nevis. New Zealand. Niue. Panama. Prince Edward Island.
Russia. St. Kitts. St. Lucia. St. Vincent and Grenadines. Samoa. Seychelles. Singapore. Switzerland.
Turks and Caicos Islands. United Kingdom. United States (Alaska, California, Colorado, Delaware,
Montana, Nevada, New York, Rhode Island). Vanuatu. Hague Convention on Trusts (includes
Netherlands, Portugal, Italy, France, Belgium, Spain, Luxembourg, etc.).
Loose-leaf, 7 volumes
First published June 2001 and updated three times a year.
ISBN: 9789041198303
Price: EUR 1,170.00 / USD 1,580.00 / GBP 936.00

This loose-leaf publication was relaunched in September 2009 with updates scheduled for
up to 4 times a year. The online version is now available at www.kluwerlawonline.com.

8 www.kluwerlaw.com

W. Donald Knight Jr.
Structuring Foreign Investment & Richard Andersen

in US Real Estate

This timely and highly practical resource is designed to explore the considerations that are of
unique concern to foreign individuals and entities making US real estate investments. To that
end it details the US income, estate and gift tax aspects of inbound investment in US real
property and the various structural techniques that may be employed to reduce or eliminate US
tax liability under these domestic laws. This work's single-minded focus on real estate, the
encyclopedic coverage of relevant tax considerations, and extensive materials on non-tax issues

LOOSE-LEAFS
(asset protection, non-tax reporting, limits on foreign ownership of U.S, real estate, etc.) make it
an essential resource for non-US investors and their advisers.
Structuring Foreign Investment in US Real Estate covers:
I General rules for taxing inbound investments by non-US persons
I System for taxing operating income from foreign-owned US real estate
I Regime for taxing dispositions of US real estate by non-US owners
I Withholding obligations of purchasers of US real estate from non-US sellers
I Impact of tax treaty network on US taxation of inbound real estate investment
I Limitations on non-US ownership of US real estate
I Reporting obligations for non-US owners of US real estate
I Planning for acquisitions and dispositions of US real estate by non-US persons
I Estate and gift tax planning for foreign-owned US real estate
This one-volume loose-leaf answer questions, such as:
I How is direct foreign investment in US real estate taxed?
I How is portfolio investment in US real estate taxed?
I What are the seller’s and buyer’s tax obligations when foreign-owned US real estate
changes hands?
I What planning techniques are available to non-US persons for holding and disposing of US
real estate?
I What reporting obligations are associated with foreign ownership of US real estate?
I Are there limitations on the ability of non-US persons to own US real estate?
I What impact do tax treaties have on planning for foreign investment in US real estate?
I What state and local tax issues arise on inbound investment in US real estate?
I What estate and gift planning should be done for non-US owners of US real estate?
January 2009, Loose-leaf, 1 volume
ISBN: 9789041128102
Price: EUR 325.00 / USD 439.00 / GBP 260.00

www.kluwerlaw.com 9

NEW CCH

China Master Tax Guide
7th Edition 2009/2010

China can seem complex for market entrants; but now it’s easy to be sure-footed.
CCH’s China Master Tax Guide 2009/10 – with its unbeatable combination of
up-to-date, step-by-step guidance and crystal-clear graphic treatment of procedural
detail – lays out the law of China taxation in clear, non-academic English, making it
the fastest, easiest way for practitioners to ensure the speediest progress and the
most favorable outcome in China tax matters. The Guide is expertly authored by the
professionals at Deloitte Touche Tohmatsu, who use their on-the-ground experience
to make the book truly useful for day-to-day work.
Highlighting recent changes in the revenue laws, the Guide offers expert guidance
through tax legislation and circular references, revised tax rates for existing and newly
introduced tax categories, and a list of the double tax treaties which China has
ratified with other countries. Accountants and business and tax lawyers will depend
on the Guide to find out:
I exactly what tax applies to whom under what circumstances;
I how to calculate specific tax liabilities;
I how unsettled tax issues have been and are currently interpreted; and
I when necessary, how to proceed and in what forum.
. . . and much more. To support its superb information base and expert guidance,
the Guide is:
BOOKS

I completely up-to-date, including analysis of the formidable new Enterprise
Income Tax Law;
I packed with worked examples highlighting issues that arise in practice; and
I superbly indexed and organised for quick answers.
It goes without saying that, as always with CCH’s Master Tax Guides, the Guide
provides matchless analysis of relevant legislation – covering direct and indirect taxes,
payment, objection, appeal, all the essential issues – as well as such practical details
as tax rates, deadlines, and administrative procedures, all collated in a user-friendly,
at-a-glance format. And all in plain, easy-to-follow English.

January 2010, 626 pp., hardbound,
ISBN: 9789041132307
Price: EUR 70.00 / USD 95.00 / GBP 56.00

10 www.kluwerlaw.com

NEW by
Hugh J. Ault &
Comparative Income Taxation Brian J. Arnold

A Structural Analysis 3rd Edition

The purpose of this book is to compare different solutions adopted by nine
industrialized countries to common problems of income tax design. As in other legal
domains, comparative study of income taxation can provide fresh perspectives from
which to examine a particular national system. Increasing economic globalization also
makes understanding foreign tax systems relevant to a growing set of transnational
business transactions.

Comparative study is, however, notoriously difficult. Full understanding of a foreign
tax system may require mastery not only of a foreign language, but also of foreign
business and legal cultures. It would be the work of a lifetime for a single individual to
achieve that level of understanding of the nine income taxes compared in this
volume. Suppose, however, that an international group of tax law professors, each
expert in his own national system, were asked to describe how that system resolved
specific problems of income tax design with respect to individuals, business
organizations, and international transactions. Suppose further that the leaders of the
group wove the resulting answers into a single continuous exposition, which was then
reviewed and critiqued by a wider group of tax teachers. The resulting text would
provide a convenient and comprehensive introduction to foreign approaches to
income taxation for teachers, students, policy-makers and practitioners.

That is the path followed by Hugh Ault and Brian Arnold and their collaborators in the

BOOKS
development of this fascinating book. Henceforth, a reader interested in how other
developed countries resolve such structural issues as the taxation of fringe benefits,
the effect of unrealized appreciation at death, the classification of business entities,
expatriation to avoid taxes, and so on, can turn to this volume for an initial answer.
This book should greatly facilitate comparative analysis in teaching and writing about
taxation in the US and elsewhere.

February 2010, 592 pp., hardbound,
ISBN: 9789041132048
Price: EUR 130.00 / USD 176.00 / GBP 104.00

www.kluwerlaw.com 11

Cross Border Enforcement of by
Mikael Berglund
Claims in the EU: History,
Present Time and Future

This book focuses on preventive security arrangements and precautionary measures that offer
creditors the widest possible assurance of obtaining an enforceable cross border title of execution
and recovering claims in the event of non-payment by the debtor – all while adhering closely to
such guiding principles as efficiency, legal certainty, predictability, and the establishment of a
proper balance between the interests of the claimant and the defendant. The author pays close
attention to relevant factors as the following:
I the debtor’s privacy interest, the creditor's efficiency interest, legal principles of non-
discrimination, proportionality, territoriality, universality, and mutuality;
I the role of regulated enforcement and recovery agents;
I a foreign State’s immunity against civil execution measures;
I recognition and enforceability of titles of execution;
I interim measures;
I grounds of non-recognition or refusal and other obstacles to enforcement or recovery;
I periods of limitation;
I enforcement of a contested claim;
I appeals;
I costs and repayment;
I referral provisions to national laws;
I access to information for enforcement purposes in the international context;
I the possible alternative to cross border enforcement of claims, international insolvency;
I disqualification orders for non-serious or illegal business activity.
BOOKS

The analysis considers the provisions of applicable legal instruments, including the Brussels I
Regulation, the European Enforcement Order for Uncontested Claims, the European Order for
Payment Procedure, the European Small Claims Procedure, the Nordic Convention on Recognition
and the Enforcement of Judgments in Civil Matters, the New York Convention on Foreign Arbitral
Awards, the European Convention on Human Rights, the European State Immunity Convention, and
the Vienna Conventions on Diplomatic and Consular Relations, as well as EC law on tax claims, the
Recovery Directive, the OECD Convention on Mutual Administrative Assistance in Tax Matters, the
Nordic Agreement on Assistance in Tax Matters, and EC law and conventions on insolvency. Case
law at every level, including ECHR and ECJ case law, is drawn on liberally.
No other work on the cross border enforcement of contractual money law claims and tax law
claims in the EU has anything like the depth and breadth of this analysis.
March 2009, 396 pp., hardbound
ISBN: 9789041128614
Price: EUR 130.00 / USD 172.00 / GBP 104.00
European Monographs 65


by
Directory of EC Case Law on René Barents
Direct Taxation

EC tax practitioners often find it difficult to locate specific references to precise
subjects in the case law. Applying the approach he successfully employed in Kluwer's
Directory on EC Case Law on Competition and Directory on EC Case Law on State
Aids, René Barents overcomes that difficulty by presenting a collection of case law
extracts sorted by key subject areas under the following major topics:

I Fiscal Sovereignty and Community Law;
I Direct Taxation and Free Movement;
I Restrictions on Free Movement by Tax Measures;
I Restrictions Resulting from Disparities between National Tax Systems;
I Comparable and Incomparable Tax Situations;
I Justifications of Restrictions on Free Movement by Direct Taxation;
I Free Movement and Direct Taxation of Natural Persons; and
I Free Movement and Direct Taxation of Companies and Shareholders.

Given this directory's streamlined accessibility to the relevant case law, EC tax
specialists will refer to it often and quickly classify it as an indispensable resource.

March 2009, 236 pp, hardbound
ISBN: 9789041127976
Price: EUR 150.00 / USD 198.00 / GBP 120.00

BOOKS


ECJ VAT Yearbook 2009: VAT by
Stephen Dale &
Decisions of the Court of Wilbert
Justice of the European Nieuwenhuizen

Communities 1974-2008
Strictly speaking, the primary purpose of the European Court of Justice (ECJ) is to
interpret the meaning of European Union (EU) treaties and directives and to make
sure they’re applied uniformly across the member union. In practice, the ECJ has
become a major driver of European economic integration through its rulings in the
area of taxation like those dealing with the value added tax (VAT).

EU VAT practitioners demand a constantly updated appreciation of the ins-and-outs of
related controversies in order to properly safeguard the interests of their clients. These
professionals must also contend with the complexity introduced by the interplay of
Community and national law. This book provides an accessible resource directly
addressing each of these concerns.

The structure of this highly useful resource is based on the focus of the relevant ECJ
cases, and hence on the structure of the new (and old) Sixth VAT Directive. Coverage
of each decision provided includes the following:

I Summary of ruling;
I Summary of facts;
I Most significant portion of ruling; and
I Whenever practical, relevant tax planning and compliance guidance.
BOOKS

August 2009, 750 pp., softcover, including CD-ROM
ISBN: 9789041131393
Price: EUR 140.00 / USD 185.00 / GBP 112.00


NEW edited by
Michael Lang,
Europe-China Tax Treaties Jianwen Liu &
Gongliang Tang

The book is the result of a joint research project on the tax treaties concluded
between the People’s Republic of China and European countries.
Each chapter carefully analyses the extent to which Chinese tax treaties follow the
OECD Model Tax Convention on Income and Capital and the UN Income and Capital
Model Convention. The focus is on the different policy decisions underlying the
various provisions. Additionally, the contributions analyse the extent to which Chinese
tax treaty policy differs with respect to EU and non-EU Member States. They also
highlight relevant policy changes over time. The fact that each contribution is the
product of the collaboration between European and Chinese researchers and includes
the results of the International Conference on Europe - China Tax Treaties Research,
held in March 2009 in Beijing, serves to enrich its analysis.
Among the topics covered are the following:
I Treaty Entitlement (Articles 1, 4 and 24 OECD Model)
I Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model)
I Passive Income (Articles 10, 11, and 12 OECD Model)
I Capital Gains (Article 13 OECD Model)
I Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model)
I Artistes and Sportsmen (Article 17 OECD Model)
I Methods to Avoid Double Taxation (Article 23 OECD Model)

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I Non-Discrimination (Article 24 OECD Model)
I Mutual Agreement, Exchange of Information and Mutual Assistance in the
Collection of Taxes (Articles 25, 26 and 27 OECD Model)

May 2010, 320 pp., Hardcover,
ISBN: 9789041132161
Price: EUR 130.00 / USD 176.00 / GBP 104.00


NEW European Direct by
Dennis Weber
Taxation: Case Law and
Regulations
2nd Edition

Practitioners and researchers with an on-going interest in European direct taxation
require ready access to applicable case law and regulations. But access is inadequate
if the materials are not well organized and kept current on reliable basis.
The key features of this highly useful work are designed to address many of the most
common research needs of professionals involved in the field of European direct
taxation:

I Includes summaries of all judgments − and pending cases – of the Court of Justice
of the European Union covering direction taxation, organized in a thematic
fashion. Also features chronological, alphabetical, and case number lists as well as
a subject index.

I Provides consolidated, up-to-date versions of all pertinent regulations as well as
relevant working papers and communications of the European Commission.

Based on his well earned reputation as a tax expert, the editor Prof. Dr. Dennis M.
Weber also reviewed the relevant working papers, Commission communications, etc.,
and selected the most pertinent to practitioners and researchers for inclusion in this
indispensable, time-saving resource.

June 2010, 1560 pp., softcover,
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ISBN: 9789041133366
Price: EUR 99.00 / USD 134.00 / GBP 79.00

The online version of this title will be shortly available at
www.kluwerlawonline.com.


NEW Fiscal Sovereignty of the edited by
Sjaak Jansen
Member States in an Internal
Market: Past and Future

Although EU member states have retained national sovereignty in tax matters, a
consistent line of decisions by the European Court of Justice requires them to exercise
these powers consistent with superseding Community law. In other words, the
member states are not wholly autonomous. And this in turn creates serious tensions.

This timely resource covers a variety of critical issues including the current and
possible future effects of the internal market on the fiscal sovereignty of member
states; the limits that European law impose on member states’ policy sovereignty in
matters of international tax law; the affect of European law on taxes levied by local
authorities; and the consequences the Treaty of Lisbon may have for member states’
fiscal sovereignty.

Forthcoming October 2010, 352 pp., hardbound
ISBN: 9789041134035
Approximate Price: EUR 127.00 / USD 172.00 / GBP 102.00

BOOKS


NEW edited by
Guide to Global Real Stefano
Estate Investment Trusts: A Simontacchi &
Uwe Stoschek
Regulatory and Tax Perspective

The global listed property sector has been characterized by a variety of noteworthy
developments over the recent past, the proliferation of real estate investment trust-
type structures in countries around the world key among them. Despite an uncertain
economic environment, REITs have proven their ability to promote institutional real
estate investments in global financial markets.

This highly practical book features a comprehensive analysis of both the legal and tax
underpinnings of REIT-friendly legislation in a variety of the world’s most significant
jurisdictions. With regard to the legal framework, the structure and functioning of a
REIT is carefully investigated and explained.

In terms of tax issues, the book focuses on such key issues as

I REIT formation;
I operation and liquidation;
I mergers, acquisitions and dispositions;
I as well as planning for public and private REIT offerings and re-securitizations.

REITs are inherently complex and their interplay with tax treaties further compounds
the complexity. This highly accessible yet authoritative work is the perfect decision
making tool for any professional looking for perspective and guidance on the
BOOKS

challenges and opportunities REITs engender.

February 2010, 584 pp., softcover, annual manual
ISBN: 9789041128461
Price: EUR 265.00 / USD 358.00 / GBP 212.00

The online version of this publication is available at ww.kluwerlawonline.com.


NEW edited by
Ceteris US, LLP
Guide to International
Transfer Pricing

The pricing of goods and services within a multi-divisional organization, particularly in
regard to cross-border transactions, has emerged as one of the most contentious areas
of international tax law. This is due in no small measure to the rise of transfer pricing
regulations as governments seek to stem the flow of tax revenue overseas, making the
issue one of great importance to multinational corporations. This thoroughly practical
work provides guidance on an array of critical transfer pricing issues. The guide’s
relevance is further enhanced by the inclusion of 11 country chapters covering
domestic transfer pricing issues in a variety of key national jurisdictions.
Table of contents:
Part One 1. Overview and best practices 2. The OECD guidelines. Part Two – Country
Reports 1. Importance of transfer pricing to multinational companies operating in the
country 2. Regulatory framework 3. Determining the appropriate inter-company price
4. Developing support for actual pricing 5. Hot topics/Special considerations in local
country transfer pricing 6. Local country administrative practices 7. Significant transfer
pricing litigation 8. Country-specific planning opportunities Appendices - Transfer
Pricing Implementation Checklist - Country Rules Summary.
The following countries are profiled in the premiere edition:
• Argentina
• Australia

BOOKS
• Belgium
• Brazil
• Canada
• France
• Germany
• Israel
• Mexico
• United Kingdom
• United States

September 2010, softcover, annual manual
ISBN: 9789041131218
Price: EUR 260.00 / USD 350.00 / GBP 207.00

The online version of this title will be shortly available at
www.kluwerlawonline.com.


IFRS Manual of Accounting – edited by
PricewaterhouseCoopers
2009 UK

The IFRS Manual of Accounting - 2009 is the revised and updated global guide to IFRS.
It provides expert practical guidance on all the IFRSs issued by the International
Accounting Standards Board (IASB).
Key changes include revision of all chapters for implications of the IFRS annual
improvements project issued in May 2008, impacting 20 standards with effective
dates starting from 1 January 2009
This manual now comprises two publications. The supplement, Understanding New
IFRSs for 2009, contains guidance on the standards that will come into force but can
be early adopted:
I IAS 1 (revised), ‘Presentation of financial statements’
I IFRS 8, ‘Operating segments’
I IAS 27 (revised), ‘Consolidated and separate financial statements’
I IFRS 3 (revised), ‘Business combinations’
The package contains the following elements
I The IFRS Manual of Accounting
I Understanding New IFRSs for 2009 (Global edition)

January 2009, hardbound, 2–volume set
BOOKS

ISBN: 9789041128829
Price: EUR 119.00 / USD 157.00 / GBP 95.00
Co-publication with CCH UK

No sales rights in the US and France


NEW Individuals' Income by
Daniel Bellan
under Double Taxation
Conventions
A Brazilian Approach

Tax conventions (or tax treaties) provide a means of settling on a uniform basis the
most common problems that arise in the field of international double taxation. Brazil
has over two dozen such conventions in force. This number might seem small but the
country will inevitably enter into more such treaties given its economic growth,
foreign investments and economic globalization in general.

Two highly practical aspects form the basis of the book’s analysis: interpretation and
qualification under international tax law; and Brazil’s income tax on individuals. The
author employs those starting points to tackle such thorny questions as: Is there
coherence in the legal regime that is applicable to individuals’ income in double
taxation treaties? Is this “system” for individuals consistent? Is it in accordance with
Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will
quickly find this work instructive, insightful and thought-provoking.

September 2010, 525 pp., hardbound
ISBN: 9789041132789

BOOKS


International Exchange of by
Tonny Schenk
Information and the Protection
of Taxpayers

In an increasingly globalized world economy, the OECD, UN, as well as the EU
consider cooperation between States as a crucial instrument to achieve different, but
related tax-related goals, ranging from the correct and fair levying of taxes to the
‘battles’ against harmful tax competition, bank secrecy, money laundering, and
recently even against corruption and international terrorism. To meet these
expectations the international rules on the subject have changed considerably during
the last three or four years.
The focus of this work is the legal position of the taxpayer in the exchange of tax-
related information between States. In that regard the book addresses four main
questions:
I When exchanging information, do States have a legal duty to protect the interests
of their internal taxpayers/suppliers of information, apart from the obligation to
protect the interests of the contracting States?
I If the last question is answered in the affirmative, can this duty be fulfilled under
the current rules concerning the international exchange of information?
I Within this framework, what are the interests of States and taxpayers to be
weighed?
I How can the legal protection of taxpayers supplying information be best
achieved?
BOOKS

August 2009, 340 pp., hardbound
ISBN: 9789041131423
Price: EUR 130.00 / USD 172.00 / GBP 104.00



NEW by
Marjaana Helminen
The International Tax Law
Concept of Dividend

The distribution of profits between corporations resident in different jurisdictions
gives rise to significant tax planning opportunities for multinational enterprises. As
cross-border transactions between corporations grow in number and complexity, the
question of how a profit distribution is classified for corporate income tax purposes
becomes increasingly important, particularly in the context of issues such as double
taxation, non-taxation and tax neutrality. This unique and practical work covers the
rules determining which transactions may be classified and therefore taxed as
dividend income and how classification conflicts may be resolved. The author
examines the classification of various inter-corporate transactions, including:

I Payments made under dividend-stripping arrangements.
I Fictitious profit distributions.
I Economic benefits in the context of transfer pricing.
I Returns on debt-equity hybrids.
I Interest payments in thin capitalization situations and distributions following
liquidation.

The analysis of each transaction refers to international tax law. Most weight is given
to tax treaties and EU tax law. The approaches adopted in different states’ national
tax law are covered by a more general analysis. The comprehensive coverage and
practical nature of The International Tax Law Concept of Dividend make it an essential

BOOKS
acquisition for tax practitioners, researchers and tax libraries worldwide.

July 2010, 304 pp., hardbound
ISBN: 9789041132062
Price: EUR 130.00 / USD 176.00 / GBP 104.00



Interpretation of Double by
Sergio André Rocha
Taxation Conventions
General Theory and Brazilian Perspective

Over the last several years there's been a marked increased in the number of tax
treaties entered into by Brazil. Although the impact of this trend on both lawyers and
taxpayers has not yet fully emerged, this work provides valuable assistance in
clarifying a number of its key effects.
The author brings a unique perspective to the need to increase international trade and
investment between Brazil and other countries by reducing double taxation of income.
Thus, income tax treaties are presented as useful tools in establishing appropriate tax
rules for a variety of international trade practices which in the past lacked clear and
uniform legislation that would ensure reasonable and efficient taxation.
The author also provides a lucid and very informative description of the history of
income tax treaties, and offers an insightful discussion of the relationship between
these treaties and internal Brazilian law.
The integration of the world’s economies, and Brazil’s increasing reach into many
markets until recently unexplored by its business community, gives particular
importance to the author's analysis of the mechanisms for the interpretation and
application of income tax treaties, particularly in connection with the resolution of
international tax disputes.
In sum, this work will quickly prove indispensable to professionals concerned with the
interpretation and implementation of Brazil's double taxation conventions.
BOOKS

February 2009, 284 pp, hardbound
ISBN: 9789041128225
Price: EUR 130.00 / USD 172.00 / GBP 104.00



NEW Permanent edited by
Ekkehart Reimer,
Establishments. A Domestic Stefan Schmid &
Nathalie Urban
Taxation, Bilateral Tax Treaty
and OECD Perspective
Permanent Establishments. A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective is a two-
part guide offering you expert analysis and guidance on PEs as an increasingly important factor in
I Tax planning I Tax accounting
I Tax compliance I Related tax risk management
This first edition includes analysis of the latest OECD-related developments in the context of
Articles 5 and 7 of the OECD Model Tax Convention (2010 update).
PART 1 discusses whether there is a PE, and if so, how much profit should be allocated to it.
Plus
I Taxation of business profits I Policy perspectives.
I Tax planning
PART 2 focuses on country-specific PE profiles designed to facilitate your decision-making allowing
you to compare and contrast critical PE-related data over an array of national jurisdictions.
Basic principles
I Relevance of permanent establishments I Key features of taxation
I Legal principles and resources I Ruling practice
Definition of permanent establishment
I According to domestic law I Discrepancies between domestic law and
I Double taxation treaties tax treaties

BOOKS
I Special cases I Practical approach
Profit allocation
I Applicability of allocation method I Details on losses
I Mechanism of the direct allocation method I Practical considerations
I Mechanism of the indirect allocation method I Summary and outlook
I Details on the shift of assets or functions

Countries covered: Germany, Hungary, India, Italy, Japan, Netherlands, Russia, Spain, Sweden,
Switzerland, United Kingdom, United States.

August 2010, softcover, annual manual
ISBN: 9789041131232
Price: EUR 260.00 / USD 350.00 / GBP 208.00

The online version of this title will be shortly available at www.kluwerlawonline.com.


NEWProcedural Rules in Tax edited by
Michael Lang,
Law in the Context of European Pasquale Pistone,
Josef Schuch &
Union and Domestic Law Claus Staringer

European Union law barely deals with procedural questions even though they’re
essential for proper implementation of European Union law. The European Court of
Justice has developed procedural principles in its rulings which also affect proceedings
before national authorities. This is due to the fact that the principle of procedural
autonomy of the Member States finds its limits where European Union law might be
infringed. Therefore, domestic procedural principles and rules of the EU countries need
to be interpreted in the context of European Union law requirements.
This timely work seeks to identify the differences between the domestic procedural
rules and principles of an array of EC and non-EC countries and analyze them in the
context of Community law requirements. Specific attention is paid to the impact of
State aid rules on procedural law in tax matters, on constitutional law requirements as
well as tax treaty law issues.
Since customs law is already harmonized in the form of the Community Customs
Code, it serves as a starting point to examine the extent to which harmonized
procedural law is possible. Harmonized procedural law is also discussed in the context
of a possible future Common Consolidated Corporate Tax Base as well as an EU tax
levied at the Community level.

Forthcoming October 2010, 700 pp., hardbound
BOOKS

ISBN: 9789041133762


NEW edited by
Chris Platteeuw &
Quick Reference to European Pedro Pestana da
Silva
VAT Compliance

Quick Reference to European VAT Compliance provides highly practical content
including timely, country-specific profiles and field tested insights, prepared by
experts at Deloitte’s highly regarded European Indirect Tax Compliance Centre. Quick
Reference to European VAT Compliance is designed to provide the information
necessary to deal with common compliance challenges by way of a format that
allows readers to readily locate pertinent guidance when needed. Wherever possible,
each section of the Guide is designed to stand on its own so it can be consulted
without the need to read additional content. Quick Reference to European VAT
Compliance distills the problem-solving process by anticipating the relevant
challenges and providing reliable guidance. Quick Reference to European VAT
Compliance is designed around two major sections:
I Overview (16 chapters) of how the various VAT systems in Europe work,
particularly from a compliance perspective;
I Detailed country-specific VAT compliance profiles covering 30 nations.
The book also includes a CD-ROM featuring key VAT reporting forms for each country
profiled and a variety of additional helpful documentation.

March 2010, 808 pp., softcover, annual manual
ISBN: 9789041128515

BOOKS
Price: EUR 208.00 / USD 281.00 / GBP 166.00

This online version has quarterly updates.


NEW by
Jonathan Schwarz
Schwarz on Tax Treaties

This new definitive analysis of tax treaties provides comprehensive commentary on
the interpretation and practical application of OECD model and non standard treaties
by the UK courts as well as treaty interaction with EU law.
The definitive analysis of tax treaties with comprehensive commentary on their
interpretation and practical application as well as interaction with EC and UK tax law
benefiting from the author's extensive experience in this area of tax.

I Authoritative – benefit from the author’s extensive experience of this area
I Comprehensive- detailed exposition of tax treaties from a UK perspective
I Unique- the only book dedicated to explaining the UK tax treaty network
I Up to date- the latest UK and EC tax treaty developments and the 2008 OECD
Model Convention

The ideal companion to CCH’s Annotated Tax Treaties 2008-09 – combines the full
database of treaties with in-depth commentary for easy access to all the information
a tax adviser needs to effectively solve cross-border transactions.

The author – Jonathan Schwarz BA LLB LLM FTII, is a practicing Barrister and
recognised authority on international tax. This extensively updates and expands on his
2001 book – Tax Treaties: United Kingdom Law and Practice’ including the latest
developments. An indispensable guide to the UK treaty network and related law for
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tax practitioners.

Co-publication with CCH UK
July 2009, 417 pp., softcover
ISBN: 9789041131751
Price: EUR 156.00 / USD 206.00 / GBP 125.00


Systems of General Sales by
Robert F. van
Taxation: Theory Policy and Brederode
Practice

Sales taxes − including gross receipt taxes, retail sales taxes and value added taxes −
are a key part of the fiscal revenue of many countries. Given an increasingly global
economy − and the recent stresses to which it's been subjected − many issues come
into play in connection with the legal, tax policy and economic implications
presented by the taxation of international transactions.

This thoughtful work begins with the basics and approaches sales taxation from a
number of different aspects. It provides in-depth economic analysis (for non-
economists) of all the taxes covered, including tax shifting, tax incidence, the
economic effect of reduced rates and exemptions, tax accumulation, regressivity, and
the Laffer curve approach. In addition, it offers a tax policy approach in regard to
specific economic sectors such as the treatment of small enterprises, financial
services, and real property.

This highly useful reference employs a comparative focus as well, especially where US
sales tax is contrasted to EU VAT (e.g., in regard of e-commerce and the treatment of
capital goods). Last but not least, the work offers insightful legal analysis in such key
areas as cross-border transactions and US constitutional restraints.

August 2009, 392 pp., hardbound
ISBN: 9789041128324

BOOKS
Price: EUR 140.00 / USD 185.00 / GBP 112.00



NEW edited by
Jacques Malherbe
Tax Amnesties

The controversial assumption that underlies tax amnesties is that, at least in some
situations, it is preferable to sacrifice the penalties for past non-compliance (and
perhaps even the tax owing itself) in exchange for improved compliance in the future.
Some commentators argue that tax amnesties actually undermine future compliance
because some taxpayers may be encouraged to engage in non-compliance in
anticipation of a future tax amnesty. Consequently, tax amnesties must be designed
and implemented cautiously from a public policy perspective.

The scope of this highly relevant book is impressive. It covers the experience with tax
amnesties of a variety of countries, deals with the constitutionality, morality, and
economic effects of tax amnesties, and discusses the compatibility of tax amnesties
with international agreements, in particular, the Treaty of the European Community.

As the renowned international tax expert Brian Arnold observes in the work’s
foreword: “The book is an important contribution to the literature on tax amnesties,
as there is no comparable source dealing with the topic... It is timely because the
elimination of bank secrecy and the proliferation of Tax Information Exchange
Agreements with tax havens have led several countries to adopt tax amnesty
programs. The book should be required reading for tax practitioners, scholars, and tax
policy officials.”
BOOKS

Forthcoming October 2010, hardbound
ISBN: 9789041133649


Tax Reform in the 21st Century edited by
Richard Krever &
A Volume in Memory of Richard Musgrave John G. Head

No government can be sustained without the ability to tax its citizens. The question
then arises how can a nation do so in a way that’s fair and equitable to taxpayers
while simultaneously promoting economic growth and providing the state with the
funds it needs to adequately address the needs of its citizens?

This insightful work, featuring contributions from a stellar array of international tax
experts and economists, addresses the crucial, relevant issues which developed
countries will confront in the early decades of the 21st century:

I The pursuit of tax reform.
I Personal tax base: income or consumption?
I Tax rate scale: equity and efficiency aspects.
I Business tax reform: structural and design issues.
I Interjurisdictional issues.
I Controlling tax avoidance.

July 2009, 576 pp., hardbound
ISBN: 9789041128294
Price: EUR 95.00 / USD 125.00 / GBP 76.00


BOOKS


Transfer Pricing and the
NEW by
Jens Wittendorff
Arm's Length Principle in
International Tax Law

The proposed book analyzes the legal basis for the arm's length principle and the contents of the
principle in U.S. tax law as well as the OECD Model Tax Convention and Transfer Pricing Guidelines.
It includes a thorough review of international case law on transfer pricing from the U.S., Canada,
Australia, United Kingdom, Germany, France, the Netherlands, Denmark, Sweden and Norway.
The book consists of the following chapters:
Part One - Introduction
Part Two – The Legal Basis for the Arm's Length Principle
• U.S. Tax Law
• OECD
• Other International Law
Part Three – The Concept of the Arm's Length Principle
• General
• U.S. Tax Law
• German Tax Law
• Article 9(1) of the OECD Model
Part Four – General Arm's Length Rules
• Recognition of the Controlled Transaction
• Combined and Separate Arm's Length Test
• Set-Offs
• Multiple Year Analysis
BOOKS

• Comparability Requirement
• Foreign Legal Restrictions
• Arm's Length Range
Part Five – Special Arm's Length Rules
• Services
• Cost Sharing
• Intangibles
Part Six – Transfer Pricing Methods
• General
• Transfer Pricing Methods
Part Seven - Conclusion

August 2010, 920 pp., hardbound,
ISBN: 9789041132703
Price: EUR 160.00 / USD 216.00 / GBP 128.00


NEW by
Raymond P.C.
UCITS and Taxation Adema
Towards Harmonization of the Taxation
of UCITS

Undertakings for the Collective Investment of Transferable Securities (UCITS) involve
collective investment funds, which are authorized to market their units among
countries within the European Union. The objective of the original UCITS directive
was to allow for open-ended funds investing in transferable securities to be subject to
the same regulation in every Member State. It was hoped that once such legislative
uniformity was established throughout Europe, funds authorized in one Member State
could be sold to the public in each Member State without further authorization,
thereby furthering the EU’s goal of a single market for financial services in Europe.

Unfortunately, the reality differed somewhat from the expectation.

This insightful work examines the taxation of UCITS in Austria, Germany, the
Netherlands, and the United Kingdom. It analyzes the tax consequences of the cross-
border trade in units of UCITS for unitholders residing in the countries examined. It
also features a number of recommendations to remove the tax advantages and
disadvantages that occur in cross border trading.

December 2009, 576 pp., hardbound,
ISBN: 9789041128393
Price: EUR 130.00 / USD 172.00 / GBP 104.00

BOOKS


Of Special Interest by
Klaus Vogel
Klaus Vogel on Double Taxation
Conventions, 3rd ed.
A Commentary to the OECD, UN and U.S. Model Conventions
for the Avoidance of Double Taxation of Income and Capital,
With Particular Reference to German Treaty Practice

Double taxation conventions (DTCs) raise a plethora of interpretational questions for
the practitioner and student of tax law. This book provides the answers.
An encyclopedic treatise on DTCs, Klaus Vogel on Double Taxation Conventions is a
guide to all legal issues DTCs raise and includes information on worldwide case law
and commentators' views. The OECD Model Convention serves as the organisational
basis for this work. Each chapter focuses on one article of the Convention and
provides:
I the wording of the article and that of the respective articles of the UN and US
Models
I the official Commentary by OECD
I an extensive discussion by the authors of the legal problems involved
In addition, Klaus Vogel on Double Taxation Conventions offers an account of all
German tax treaties, how they differ from the model provisions, and the potential
practical impact of such differences.
The first two editions have been used by lawyers, tax advisers, and scholars all over
the world. Courts in Canada, Germany, South Africa, and the Netherlands have cited
them as authority. This revised edition includes the most recent OECD Model
revisions and all recent case law and relevant literature. The authors have rethought
many of the problems discussed, further improved their argument, and amended their
BOOKS

views where they have been convinced by opponents.

November 1997, 1520 pp., hardbound
ISBN: 9789041108920
Price: EUR 499.00 / USD 674.00 / GBP 415.00


Of Special Interest by
Brian. J. Arnold &
International Tax Primer Michael J. McIntyre
The Fundamental Principles and Structure of
International Tax

The international aspects of income taxation have become increasingly important as
countries worldwide have become more economically integrated. International Tax
Primer provides an introduction to the policies that countries seek to advance with
their international tax rules, with numerous examples drawn from the practices of
both developed and developing countries. It grew out of the authors' work with the
OECD in conducting seminars on international tax for tax officials in countries
emerging from the collapse of the Soviet Union.
The book strikes a balance between the specific and the general by illustrating the
fundamental principles and structure of international tax with frequent reference to
actual practice in a variety of countries. Coverage includes:
I the role of the tax adviser
I tax planning techniques
I international double taxation
I transfer pricing; anti-avoidance rules
I tax treaties, including discussion of the OECD and UN Model Treaties
I emerging issues, such as e-commerce and harmful tax competition

Table of Contents:
Preface. Chapter 1. Introduction. Chapter 2. Jurisdiction to Tax. Chapter 3. Double
Taxation Relief. Chapter 4. Transfer Pricing. Chapter 5. Anti-Avoidance Measures.

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Chapter 6. Tax Treaties. Chapter 7. Emerging Issues. Glossary of International Tax
Terms. Selected Bibliography. Index.

October 2002, 174 pp., softcover
ISBN: 9789041188984
Price: EUR 71.00 / USD 96.00 / GBP 59.00


Of Special Interest edited by
Victor Thuronyi
Tax Law Design & Drafting

This book examines the development of tax legislation from a comparative law perspective, an
area in which very little of a general nature has previously been written. Based on the experience
of the IMF Legal Department in assisting many developing and transition countries to draft tax
legislation, it comprises contributions by tax experts from around the world.
This useful guide aims to identify the legal issues that arise in the drafting of tax laws and to
examine the various solutions which have been devised in national legislation. A comparative tax
law bibliography and a bibliography of the national tax laws of IMF member countries are
included in appendix.
Its practical nature and the general scope of its discussion will make it a valuable tool not only
for officials in developing and transition countries and their advisors, but also for students,
academics and practitioners with an interest in comparative tax law.
A two-volume paperback edition of this work was published by the IMF in 1996 and 1998.
Table of Contents:
Preface. Acknowledgements. Table of Tax Laws Cited. Introduction. Part 1. 1. Tax Legislative
Process, Richard K. Gordon and Victor Thuronyi. 2. Legal Framework for Taxation, Frans
Vanistendael. 3. Drafting Tax Legislation, Victor Thuronyi. 4. Law of Tax Administration and
Procedure, Richard K. Gordon. 5. Regulation of Tax Professionals, Victor Thuronyi and Frans
Vanistendael. 6. Value-Added Tax, David Williams. 7. VAT Treatment of Immovable Property,
Sijbren Cnossen. 8. Excises, Ben J.M. Terra. 9. Tax on Land and Buildings, Joan M. Youngman.
BOOKS

10. Taxation of Wealth, Rebecca S. Rudnick and Richard K. Gordon. 11. Social Security Taxation,
David Williams. 12. Presumptive Taxation, Victor Thuronyi. 13. Adjusting Taxes for Inflation, Victor
Thuronyi. Part 2. Introduction to the Income Tax. 14. Individual Income Tax, Lee Burns and
Richard Krever. 15. The Pay-As-You-Earn Tax on Wages, Koenraad van der Heeden. 16. Taxation of
Income from Business and Investment, Lee Burns and Richard Krever. 17. Depreciation,
Amortization, and Depletion, Richard K. Gordon. 18. International Aspects of Income Tax, Richard
J. Vann. 19. Taxation of Enterprises and Their Owners, Graeme S. Cooper and Richard K. Gordon.
20. Taxation of Corporate Reorganizations, Frans Vanistendael. 21. Fiscal Transparency, Alexander
Easson and Victor Thuronyi. 22. Taxation of Investment Funds, Eric M. Zolt. 23. Income Tax
Incentives for Investment, David Holland and Richard J. Vann. Comparative Tax Law Bibliography.
Bibliography of National Tax Laws of IMF Member Countries. Index. About the Authors.

February 2000, 1200 pp., hardbound
ISBN: 9789041197849
Price: EUR 369.00 / USD 498.00 / GBP 306.00


Backlist

European Tax Law – 5th edition
by Ben J. M. Terra & Peter J. Wattel
March 2008, 860 pp., hardbound
ISBN: 9789041127402
Price: EUR 140.00 / USD 185.00 / GBP 112.00

European Tax Law – 5th edition
Abridged Student edition
by Ben J.M. Terra & Peter J. Wattel
March 2008, 400 pp., softcover
ISBN: 9789041127419
Price: EUR 85.00 / USD 112.00 / GBP 68.00

Guide to Taxation of Sportspersons in
Certain Relevant Jurisdictions
edited by Garrigues Law Firm and TAXAND
Network
November 2008, 250 pp., hardbound
ISBN: 9789041127914
Price: EUR 60.00 / USD 79.00 / GBP 48.00

Tax Compliance Costs for Companies in an
Enlarged European Community
edited by Michael Lang
May 2008, 524 pp., hardbound
ISBN: 9789041126665
Price: EUR 160.00 / USD 211.00 / GBP 128.00

A Vision of Taxes within and outside
European Borders
edited by Luc Hinnekens & Philippe Hinnekens
January 2008, 1058 pp., hardbound For information about other titles in the practice
ISBN: 9789041126405 area of International taxation, please visit
Price: EUR 191.00 / USD 258.00 / GBP 158.00 www.kluwerlaw.com.


Title Index

C G
China Master Tax Guide – Guide to Global Real Estate Investment
7th edition 2009/2010 4, 10 Trusts. A Regulatory and Tax Perspective 4, 18
Comparative Income Taxation. Guide to International Transfer Pricing 3, 19
A Structural Analysis – 3rd edition 4, 11 Guide to Taxation of Sportspersons in
Cross-Border Enforcement of Claims in Certain Relevant Jurisdictions 37
the EU: History, Present and Future 12

H
D A Handbook of EU VAT Legislation 4, 7
Directory of EC Case Law on Direct Taxation 13

I
E IFRS Manual of Accounting 2009 37
ECJ VAT Yearbook 2009: VAT Decisions of Individual’s Income under Double Taxation 3, 21
the Court of Justice of the European
Communities 14 International Exchange of Information
and the Protection of Taxpayers 3, 22
EC Tax Review 6
The International Tax Law Concept
Europe-China Tax Treaties 4, 15 of Dividend 3, 23
European Direct Taxation: Case Law and International Tax Primer - The Fundamental
Regulations – 2nd edition 3, 16 Principles and Structure of International Tax 35
European Tax Law - 5th edition International Trust Laws and Analysis -
Company Laws, Wealth Management
F & Tax Planning Strategies 4, 8

Fiscal Sovereignty of the Member States 3, 17 Interpretation of Double Taxation
Conventions - General Theory and Brazilian
Perspective 24
Intertax 5


K T
Klaus Vogel on Double Taxation Tax Amnesties 3, 30
Conventions - A Commentary to the OECD, Tax Compliance Costs for Companies
UN and U.S. Model Conventions for the in an Enlarged European Community 37
Avoidance of Double Taxation of Income
and Capital. With Particular Reference to Tax Law Design and Drafting 36
German Treaty Practice 34 Tax Reform in the 21st Century 31
Transfer Pricing and the Arms’ Length
P Principle in International Tax Law 3, 32
Permanent Establishments.
A Domestic Taxation, Bilateral Tax Treaty U
and OECD Perspective 3, 25
UCITS and Taxation - Towards
Procedural Rules in Tax Law in the Harmonization of the Taxation of UCITS 4, 33
Context of European Union and
Domestic Law 3, 26
V
A Vision of Taxes within and outside
Q
European Borders 37
Quick Reference to EU VAT Compliance 4, 27

S
Schwarz on Tax Treaties 4, 28
Structuring Foreign Investment in US
Real Estate 4, 9
Systems of General Sales Taxation:
Theory and Practice 29


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Signature Date Fax +603 2026 7003
Registered cardholder’s name and address – If different from delivery address Tel +603 2052 4688
Email support@cch.com.my

Bank Transfers: For information on bank transfers please contact telephone +31 172 641 562 Order online at
Important Notes www.kluwerlaw.com
• Please ensure that you quote your company and the products ordered when instructing
your bank.
• Please enclose a copy of your instructions to the bank with your order. Order Code: KLI1177 A B

1761 taxation catalogue 2010 1761 taxation catalogue 2010

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