Main Contents:
- Main features of company law
- Corporate and individual income tax
- Indirect taxes
- Social security
- Offshore sector in no-tax countries
- Tax incentives
- Anti-avoidance rules and transfer pricing
- Trusts and partnerships
The English texts of all available tax treaties and similar arrangements concluded by countries and territories in the region are also included.
Common-format country chapters are compiled in conjunction with locally based experts.
Countries covered:
Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Belize, Bermuda, British Virgin Islands, Cayman Islands, Cuba, Dominica, Dominican Republic, French Guiana, Guadeloupe, Guyana, Haiti, Jamaica, Martinique, Netherlands Antilles, Puerto Rico, St. Kitts and Nevis, St. Lucia, St. Vincent and the Grenadines, Suriname, Trinidad and Tobago, Turks and Caicos Islands, US Virgin Islands. |