Chapter 1 Tax System in the United States of America

  Introduction

  1.The structure of taxation in the USA

    1.1 Overview of the federal tax system

    1.2 Main federal taxes

    1.3 State taxes

    1.4 Local government taxes

  2.Tax administration

    2.1 Federal administration

    2.2 State administrations

    2.3 Local administrations

  3.Tax reform

  Exercises

Chapter 2 Tax System in the European Union

  Introduction

  1.Direct taxation

    1.1 Overview

    1.2 Company taxation

    1.3 Taxation for individuals

  2.Indirect taxation

    2.1 Overview

    2.2 Value added tax

    2.3 Excise duties

    2.4 Tax exemptions

  3.Administrative cooperation

    3.1 Exchange of information

    3.2 Other forms of administrative cooperation

  3.3 Background

  Exercises

Chapter 3 Tax System in the United Kingdom

  Introduction

  1.Overview of tax system in the United Kingdom

    1.1 Residence and domicile

    1.2 Examples of non-dom status

  2.Main taxes in the United Kingdom

    2.1 Individual income tax

    2.2 Inheritance tax

    2.3 Council tax

    2.4 Value added tax (VAT)

    2.5 Corporate tax

    2.6 Business rates

    2.7 National insurance contributions

    2.8 Capital gains tax

  3.Tax administration

  4.Tax reform

  Exercises

Chapter 4 Tax System in France

  Introduction

  1.Overview of French tax structure and tax system

    1.1 Central government

    1.2 Local governments

    1.3 Social security association (ASSO)

  2. Main taxes in France

    2.1 Income tax

    2.2 Wealth tax

    2.3 Capital gains tax

    2.4 French inheritance and gifts tax

    2.5 Social security contributions in France

    2.6 Property Ownership tax in France

    2.7 French wealth tax

    2.8 French capital gains tax

  3. French tax:collection and administration

    3.1 Levels of control in France

    3.2 Tax penalties & sanctions in France

    3.3 Unpaid taxes in France-time limits for recovery

    3.4 French tax claims

    3.5 Determination of tax status in France

    3.6 French tax complaints system

    3.7 Tax administration

  4. Tax reform

    4.1 Overview

    4.2 Productive investment

    4.3 Appraisal

    4.4 Setting up decision-making centers

    4.5 Legal certainty improved

    4.6 Tax administration for companies simplified

    4.7 Spotlight on expatriate taxation

  Exercises

Chapter 5 Tax System in Germany

  Introduction

  1. Overview of German tax structure and tax system

  2. Main types of taxes in Germany

    2.1 Individual income taxes

    2.2 Corporation tax

    2.3 Trade tax

    2.4 Value-added tax

    2.5 Capital gains tax

    2.6 Social security contributions

    2.7 Real property tax

  3. Tax administration in Germany

    3.1 Tax Department

    3.2 The key points of tax authorities

  4. Tax reform in Germany

    4.1 Tax reform from 2001-2008

    4.2 Tax reform trend

  Exercises

Chapter 6 Tax System in Australia

  Introduction

  1. Overview of Australian tax structure

  2. Main taxes

    2.1 Income tax

    2.2 Sales taxes

    2.3 Excise

    2.4 Customs duty

    2.5 State taxes

    2.6 Property taxes

    2.7 International tax

    2.8 Pay As You Go(PAYG)withholding

    2.9 Duties Act

    2.10 Inheritance tax

    2.11 Superannuation taxes

    2.12 Fuel taxes

    2.13 Other taxation

  3. Tax administration

    3.1 Reporting taxable payments

    3.2 Enhanced fraud detection and management in relation to tax refunds

    3.3 Reporting of government grants and payments

  Exercises

Chapter 7 Tax System in Japan

  Introduction

  1. Main taxes

    1.1 Corporate income taxes

    1.2 Individual income tax

    1.3 Indirect taxes

    1.4 Taxes on properties and transactions

    1.5 Other taxes and surcharges

  2. Tax administration

    2.1 Structure of national tax administration

    2.2 Structure of local tax administration

    2.3 Tax examination and remedy system

  Exercises

Chapter 8 Tax System in India

  Introdu