It almost seems trite to begin with "we live in an increasingly complex world"...except that it is profoundly true, and a reality that pervades international tax planning. In this, our second issue of
International tax perspectives, we have chosen to highlight some of the timely issues related to the complexity of international tax planning.
It is not meant to be a comprehensive review of recent developments in international taxation, but rather a glimpse into some of the pressing issues and considerations facing multinational corporations today.
The journal offers fresh perspectives on a number of topics including:
- Integrated global structuring
- Internal Revenue Service targets international tax compliance
- European Union tax developments
- Belgian tax planning opportunities
- IRC Section 987
- The "substantial assistance" rules under notice 2001-13
- Global supply chain security
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