Langer on Practical International Tax Planning (Fourth Edition)

Front Matter
About the Authors
Preface to Fourth Edition
Table of Chapters
Table of Contents
Table of Abbreviations
Part I. Why Tax Havens Exist
Chapter 1. The Growth of Excessive Taxation
Chapter 2. Jurisdictional Bases for Taxation
Chapter 3. Taxpayers Seek Relief
Chapter 4. Different Types of Tax Havens
Chapter 5. Tax Incentives and Tax Holidays
Chapter 6. A World Full of Tax Havens and Financial Centers
Chapter 7–10. [Reserved]
Part II. The Basics of International Tax Planning
Chapter 11. Determining the Source of Income
Chapter 12. Determining the Situs of Assets (Intangibles)
Chapter 13. Foreign Tax Credits
Chapter 14. Foreign Currency Transactions
Chapter 15. Transfer Pricing and Advance Pricing Agreements; and Appendix 15A
Chapter 16. Working with Tax Treaties; and Appendices 16A-16B
Chapter 17. Treaty-Based Return Positions
Chapter 18. Limitations on Treaty Shopping
Chapter 19. Legalizing Foreign Documents for Use in the United States
Chapter 20–24. [Reserved]
Part III. Tax Planning for Individuals
Chapter 25. How U.S. Citizenship Is Acquired
Chapter 26. Tax-Motivated Loss of Citizenship
Chapter 27. Visas Permitting U.S. Residence
Chapter 28. Residence Status for Tax Purposes
Chapter 29. Domicile and Its Impact on Taxes
Chapter 30. Estate Planning for Nondomiciled Aliens
Chapter 31. Mixed Marriages Between Citizens and Aliens; and Appendices 31A-31B
Chapter 32. Tax Benefits for Citizens Working Abroad
Chapter 33. Foreign Entertainers, Athletes, Others [Reserved]
Chapter 34. Investments Abroad
Chapter 35–39. [Reserved]
Part IV. Using Companies
Chapter 40. Tax Havens Used for Offshore Companies
Chapter 41. Characterization of Entities for Tax Purposes
Chapter 42. Working with Offshore Corporations [Reserved]
Chapter 43. Using Limited Liability Companies
Chapter 44. Redomiciliation of Offshore Companies
Chapter 45. Using General and Limited Partnerships [Reserved]
Chapter 46. Anstalt, Stiftung, and Other Exotic Entities [Reserved]
Chapter 47–49. [Reserved]
Part V. Using Trusts
Chapter 50. Tax Havens Used for Offshore Trusts [Reserved]
Chapter 51. Offshore Trusts as Will Substitutes
Chapter 52. Who Can Use Offshore Trusts
Chapter 53. How Foreigners Use Grantor Trusts [Reserved]
Chapter 54. Changing the Situs of a Trust
Chapter 55. Emergency Trusts and Asset-Protection Trusts
Chapter 56–59. [Reserved]
Part VI. Secrecy, Disclosure, and Information Exchange
Chapter 60. Difficulties in Preserving Anonymity [Reserved]
Chapter 61. Bank Secrecy Is a Myth
Chapter 62. Disclosure Requirements
Chapter 63. Tax and Information Returns
Chapter 64. What Governments Do with Your Information
Chapter 65. Information Exchange Between Countries; and Appendices 65A-65C
Chapter 66. Mutual Administrative Assistance in Tax Matters; and Appendices 66A-66B
Chapter 67. Anti–Money Laundering Laws [Reserved]
Chapter 68–70. [Reserved]
Part VII. Tax Planning for Inbound Investment
Chapter 71. Foreign Investment in Bank Deposits
Chapter 72. Foreign Investment in Stocks and Bonds
Chapter 73. Foreign Investment in Real Estate
Chapter 74. Business Acquisitions by Foreigners [Reserved]
Chapter 75. Branch Profits Tax on Foreign Corporations
Chapter 76. Choosing Among Corporations, Partnerships, and LLCs
Chapter 77. Deducting Interest Paid to Related Parties
Chapter 78. Inbound Transactions: Withholding and Reporting
Chapter 79. Significance of State and Local Taxes [Reserved]
Chapter 80–84. [Reserved]
Part VIII. Tax Planning for Outbound Activities
Chapter 85. U.S. Taxation of Foreign Corporation Operations
Chapter 86. Controlled Foreign Corporations
Chapter 87. Foreign Personal Holding Companies (FPHCs)
Chapter 88. Passive Foreign Investment Companies (PFICs)
Chapter 89. Foreign Investment Companies
Chapter 90. Anti-Deferral Measures in Other Countries
Chapter 91. Foreign Sales Corporations as Export Incentives
Chapter 92. Using U.S. Possessions to Save Taxes [Reserved]
Chapter 93. Tax Benefits of Offshore Banks
Chapter 94. Captive Insurance Companies
Chapter 95. Tax-Favored Income from Shipping and Aircraft [Reserved]
Chapter 96. Outbound Treaty Shopping [Reserved]
Chapter 97–100. [Reserved]
Part IX. American Havens
Chapter 101. Overview of Tax Havens in the Americas [Reserved]
Chapter 102. Bermuda
Chapter 103. Bahamas
Chapter 104. Cayman Islands
Chapter 105. Turks and Caicos
Chapter 106. British Virgin Islands
Chapter 107. Barbados
Chapter 108. St. Kitts and Nevis
Chapter 109. Netherlands Antilles
Chapter 110. Panama
Chapter 111. Costa Rica
Chapter 112. Uruguay
Chapter 113. United States
Chapter 114. Puerto Rico
Chapter 115. United States Virgin Islands
Chapter 116. Anguilla
Chapter 117. Antigua and Barbuda
Chapter 118. Saint Vincent
Chapter 119. Belize
Chapter 120. Grenada [Reserved]
Chapter 121. Saint Lucia [Reserved]
Chapter 122–130. [Reserved]
Part X. European Havens
Chapter 131. Overview of Tax Havens in Europe [Reserved]
Chapter 132. Guernsey
Chapter 133. Jersey
Chapter 134. Isle of Man
Chapter 135. Gibraltar
Chapter 136. United Kingdom
Chapter 137. Ireland
Chapter 138. Netherlands
Chapter 139. Luxembourg
Chapter 140. Belgium
Chapter 141. Switzerland
Chapter 142. Liechtenstein
Chapter 143. Austria
Chapter 144. Cyprus
Chapter 145. Denmark
Chapter 146. Madeira
Chapter 147. Malta
Chapter 148. Monaco
Chapter 149. Andorra
Chapter 150. Miscellaneous Small Havens
Chapter 151–160. [Reserved]
Part XI. Pacific Basin and Other Havens
Chapter 161. Overview of Tax Havens in the Pacific [Reserved]
Chapter 162. Hong Kong
Chapter 163. Singapore
Chapter 164. Nauru
Chapter 165. Vanuatu
Chapter 166. Cook Islands
Chapter 167. Marshall Islands
Chapter 168. Samoa
Chapter 169. Mauritius
Chapter 170. Labuan
Chapter 171. Liberia
Chapter 172. Dubai
Chapter 173–180. [Reserved]
Part XII. Future of International Tax Planning
Chapter 181. How Governments View International Tax Planning [Reserved]
Chapter 182. Tax Havens in the Twenty-First Century [Reserved]
Chapter 183. Choosing the Best Tax Haven for Your Activities [Reserved]
Index