PKF Worldwide Tax GuidePKF's Worldwide Tax Guide has been prepared to provide a summarised overview of the taxation and business regulation regimes of the world's most significant trading countries. In compiling this publication, our offices in various countries have sought to base their summaries on information current as of 30 September 2001, while also noting imminent changes where necessary.
On a country by country basis, each summary addresses the major taxes applicable to business, how taxable income is determined and sundry other related taxation and business issues before summarising the country's personal tax regime. The final section of each country summary then lists the Double Tax Treaty and Non-Treaty rates of tax withheld relating to the payment of dividends, interest, royalties and other related payments.
For completeness, we have also included a list of the foreign currencies and the symbol or letters which signify that currency in respect of every country which has been included within this publication.
A directory of the local PKF contact partners in respect of each country has been included. Where the firm does not have either an office or associate office in a country, the contact partner listed will be a partner with an intimate knowledge of the country tax system derived from being regularly engaged in advising on that jurisdiction.
While not to be regarded as offering a complete explanation of those taxation matters as raised within this publication, we trust readers will seek to make the publication their initial point of reference and then utilise the services of their local PKF partner who can provide specific information and advice.
Finally, PKF gladly welcomes any comments or thoughts readers may wish to make in order to improve this publication for their needs. Such suggestions will be incorporated in the 2003 edition. Therefore, please feel free to write to Kevin F. Reilly, PKF Washington, 10304 Eaton Place, Suite 440, Fairfax, Virginia 22030, USA; send a facsimile to +1 (703) 385-8890; or email to pkfcpa@pkfwash.com.
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