TABLE OF CONTENTS
Chapter 1: Will a foreign tax liability arise if one has a foreign source of income or capital?
Chapter 2: Is it possible to reduce a foreign tax liability through treaty or other arrangements?
Chapter 3: Will one have to pay domestic tax on overseas sources of income or capital because of one’s residence, even if one does not remit the income or capital?
Chapter 4: Is it possible to reduce one’s domestic taxation liability by using foreign entities?
Chapter 5: Have you considered the impact of indirect taxes on income and capital?
Chapter 6: Would the advice stand up to scrutiny?
Chapter 7: Do the entities involved in a structure have substance?
Chapter 8: Are transactions carried out at arm’s length?