Global tax content

A guide to Practical Law's global tax content.

Contents

Global guides: country Q&As

Practical Law global guides provide an overview of a multitude of legal topics in various jurisdictions in a Q&A format (see Practical Law global guides). The information on each topic may also be accessed using a country Q&A tool, which allows the user to view the answers to specific questions in relation to one or more jurisdiction(s).

The "main" guides from a business tax perspective are:

However, other guides also contain tax-related material.

The table below sets out links to the guides that contain tax-related information, a link to the Q&A tool for that guide (if available) and a link to each relevant Q&A question to which that tool applies. Click on the relevant guide, select the jurisdiction and click on the relevant question in the contents list, select the Q&A tool or click on the relevant question listed below (selecting the jurisdictions that you wish to compare from the list that appears) to compare jurisdictions.

In addition, some of the guides contain tax-related information in tabular format, comparing the position in various jurisdictions. This information is also set out below.

Global guide

Q&A tool

Tax-related question(s)

Tax-related table

Tax on corporate transactions

Tax on corporate transactions: Q&A tool ( www.practicallaw.com/5-502-0415)

All

Withholding tax requirements on dividends or other distributions, and exemptions/reliefs available on a share disposal ( www.practicallaw.com/0-518-9826)

Tax on corporate lending and bond issues (scroll down this page)

Tax on corporate lending and bond issues: Q&A tool ( www.practicallaw.com/8-502-0414)

All

Withholding tax requirement on interest on corporate debt, and the key exemptions ( www.practicallaw.com/3-502-0416)

Tax Litigation

Tax Litigation: Q&A tool ( www.practicallaw.com/9-623-3843)

All

N/A

Tax: international acquisitions ( www.practicallaw.com/4-107-3927)

N/A (select relevant jurisdiction in Tax: international acquisitions ( www.practicallaw.com/4-107-3927) )

All

N/A

Tax: international joint ventures ( www.practicallaw.com/6-107-3945)

N/A (select relevant jurisdiction in Tax: international joint ventures ( www.practicallaw.com/6-107-3945) )

All

N/A

Agricultural law

Agricultural law Country Q&A tool ( www.practicallaw.com/5-606-9528)

12 (tax on sale and transfer of land or usage rights)

N/A

Equity capital markets

Equity capital markets: Q&A tool ( www.practicallaw.com/7-501-2792)

20 (tax on issuing and listing securities)

N/A

Debt capital markets (scroll down this page)

Debt capital markets: Q&A Tool ( www.practicallaw.com/9-524-1028)

18 (tax issuing and listing securities)

Withholding tax on interest and stamp/transfer duties relating to debt instruments ( www.practicallaw.com/7-524-8455)

Construction and projects

Construction and projects: Q&A tool ( www.practicallaw.com/4-502-1260)

34 (tax issues on projects)

35 (tax mitigation)

N/A

Corporate real estate

Commercial real estate: Q&A tool ( www.practicallaw.com/3-503-5578)

18 (stamp and transfer taxes)

19 (tax mitigation on large portfolio purchase)

20 (VAT on property transactions)

21 (municipal taxes on occupation of business premises)

32 (stamp duty and VAT on rent)

Transfer tax on the sale of real estate ( www.practicallaw.com/7-508-0012)

Digital business

Digital business: Q&A tool ( www.practicallaw.com/9-618-2018)

33 (taxation of online sales)

34 (VAT registration and rates)

N/A

Doing business in...

Doing business in...: Q&A tool ( www.practicallaw.com/7-501-3536)

16 and 17 (employee taxation)

18 and 19 (business vehicle taxation)

20 (tax on dividends, interest and royalties)

21 (thin capitalisation)

22 (CFCs)

23 (transfer pricing)

24 (tax on imports and exports)

25 (double tax treaties)

N/A

Employee share plans

Employee share plans: Q&A tool ( www.practicallaw.com/1-503-1703)

5 (tax on option grant)

7 (tax on meeting option conditions)

8 (tax on option exercise)

9 (tax on on-selling option shares)

12 (tax on share acquisition)

14 (tax on meeting acquisition conditions)

15 (tax on on-selling acquired shares)

18 (tax on cash-settled award)

20 (tax on meeting cash-settled conditions)

21 (tax on payment of cash)

27 (tax effect of employee leaving)

28 (tax event of employee immigration)

Tax on employee share acquisition or purchase plans ( www.practicallaw.com/5-509-6599)

Employment and employee benefits

Employment and employee benefits: Q&A tool ( www.practicallaw.com/8-503-0229)

28 (tax on cross-border employees)

29 (employment taxes)

Rates of tax on employment income ( www.practicallaw.com/2-509-0612)

Electricity regulation

Electricity regulation: Q&A tool ( www.practicallaw.com/3-523-6280)

23 (tax on electricity generation and supply)

N/A

Oil and gas regulation (scroll down this page)

Oil and gas: Q&A tool ( www.practicallaw.com/8-523-5966)

11 (tax on oil and gas works)

13 (tax on oil and gas import and export)

Taxes on the import and export of oil and gas ( www.practicallaw.com/1-524-3130)

Mining regulation (scroll down this page)

Mining regulation: Q&A tool ( www.practicallaw.com/5-619-8399)

9 (taxes on resource interest holders)

11 (taxes on mineral resource import and export)

N/A

Environmental law and practice (select "country Q&A" tab)

Environment: Q&A tool ( www.practicallaw.com/2-503-4918)

30 (environmental taxes)

N/A

Establishing a Business in...

Establishing a business in...: Q&A tool ( www.practicallaw.com/1-554-3176)

26 (main taxes)

27 (conditions for chargeability)

28 (taxation of remitted profits)

29 (thin capitalisation and transfer pricing)

30 (tax incentives)

N/A

Finance

Lending and taking security: Q&A tool ( www.practicallaw.com/2-500-7830)

27 (taxes on loans, guarantees and security)

28 (minimising taxes)

N/A

Financial and business crime

Financial and business crime: Q&A Tool ( www.practicallaw.com/3-520-1761)

12 (tax deductibility of extortion payments)

N/A

Insurance and reinsurance

Insurance and reinsurance: Q&A tool ( www.practicallaw.com/4-501-3670)

32 (insurance tax)

N/A

International trade and commercial transactions

International trade and commercial transactions: Q&A tool ( www.practicallaw.com/0-617-5512)

31 (customs tariffs and duties)

N/A

Investing in...

Investing in...: Q&A tool ( www.practicallaw.com/7-594-4487)

10 (individuals' liability to tax)

21 (businesses' liability to tax)

22 (tax rates)

23 (tax treatment of remitted profits)

24 (transfer pricing and thin capitalisation)

25 (tax incentives for foreign investment)

N/A

Investment funds

Investment funds: Q&A tool ( www.practicallaw.com/4-501-3566)

13 (tax on retail funds)

26 (tax on hedge funds)

Tax treatment for open-ended and closed-ended retail funds and hedge funds ( www.practicallaw.com/9-515-1975)

IP in business transactions

IP in business transactions: Q&A tool ( www.practicallaw.com/7-501-7488)

24 (tax on licensing IP)

25 (tax on selling IP)

N/A

Outsourcing

Outsourcing: Q&A Tool ( www.practicallaw.com/6-501-5791)

32 (tax issues on outsourcing)

N/A

Pensions

Pensions: Q&A Tool ( www.practicallaw.com/1-541-7106)

1 (social security contributions)

8 (tax reliefs on contributions)

9 (approval or registration with tax authorities)

10 (tax treatment of scheme investments)

11 (tax treatment of pensions and lump sum payments)

12 (other applicable taxes)

N/A

Private client

Private client: Q&A tool ( www.practicallaw.com/2-501-1101)

1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 and 13 (basis of taxation)

14 (double tax treaties)

21 (payment of taxes on death)

30 (taxation of trusts)

32 (tax on internationally mobile trustees)

39 (affect of co-ownership on taxation)

41 (tax treatment of same-sex couples)

N/A

Private equity

Private equity: Q&A tool ( www.practicallaw.com/7-500-9935)

5 (tax incentives)

7 and 8 (tax treatment and transparency)

15 (tax on equity and debt interests taken by private equity fund in portfolio company)

29 (tax on portfolio company managers)

What tax incentive schemes exist to encourage PE/VC investment? ( www.practicallaw.com/3-525-3665)

Venture capital (scroll down this page)

Venture capital: Q&A tool ( www.practicallaw.com/0-500-9934)

3 (tax incentives for investors)

25 (incentives for founders and employees)

What tax incentive schemes exist to encourage PE/VC investment? ( www.practicallaw.com/3-525-3665)

Private mergers and acquisitions

Private acquistions: Q&A tool ( www.practicallaw.com/5-540-1660)

25, 26, 27, 28 and 29 (basis of taxation and reliefs)

30 (group relief)

Corporate tax on a share sale ( www.practicallaw.com/1-545-6305)

Public mergers and acquisitions

Public mergers: Q&A tool ( www.practicallaw.com/4-501-7395)

24 (transfer duties)

N/A

Structured finance and securitisation

Structured lending and securitisation: Q&A tool ( www.practicallaw.com/1-500-7835)

26 (tax on securitisations)

N/A

 

Global guides: analysis articles

The global guides also contain the following tax-related articles, covering specific subjects in particular jurisdictions:

 
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