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Taxation Planning for Middle East Operations

A Research Study sponsored by the Kuwait Office of Peat, Marwick, Mitchell & Co. and presented for the obtainment of the final degree of Ecole Supérieure des Sciences Fiscales, Brussels

  • Book
  • © 1978

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Authors:
  1. Rose M. Clerin-Lison
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Table of contents (19 chapters)

  1. Front Matter

    Pages 1-8
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  2. Introduction

    1. Introduction

      • Rose M. Clerin
      Pages 9-10

  3. Structure and Planning

    1. Front Matter

      Pages 11-11
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    2. Structure

      • Rose M. Clerin-Lison
      Pages 13-17

    3. Other Factors

      • Rose M. Clerin-Lison
      Pages 18-20

    4. Branch or Company

      • Rose M. Clerin-Lison
      Pages 21-22

    5. Taxation of Commercial Income

      • Rose M. Clerin-Lison
      Pages 23-26

    6. Taxation Interactions

      • Rose M. Clerin-Lison
      Pages 27-40

    7. Tax Havens and Intermediate Companies

      • Rose M. Clerin-Lison
      Pages 41-47

  4. The Operating Territories

    1. Front Matter

      Pages 49-52
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    2. Egypt

      • Rose M. Clerin-Lison
      Pages 53-61

    3. Iraq

      • Rose M. Clerin-Lison
      Pages 62-68

    4. Saudi Arabia

      • Rose M. Clerin-Lison
      Pages 69-76

    5. Sudan

      • Rose M. Clerin-Lison
      Pages 77-80

    6. The Gulf States in Summary

      • Rose M. Clerin-Lison
      Pages 81-90

  5. The Investors’ Systems

    1. Front Matter

      Pages 93-95
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    2. Belgium

      • Rose M. Clerin-Lison
      Pages 96-101

    3. France

      • Rose M. Clerin-Lison
      Pages 102-108

    4. West Germany

      • Rose M. Clerin-Lison
      Pages 109-115

    5. Japan

      • Rose M. Clerin-Lison
      Pages 116-120
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Keywords

About this book

If investment in the EEC countries has been the major preoccupation of the international business community in the 1960's, contracting in the Arab states seems to become one of the major trends of the 1970's. The need for multicountry business and tax information was felt simultane­ ously. Language difficulties, scarcity of legal and other sources, distance and, most of all, the novelty of business expansion in this direction made such information still more necessary than in the European or inter­ American setting. A few symposiums were held, corporate and tax laws were translated, research studies were initiated, among which the book of Mr and Mrs SIIILLING on Doing Business in Saudi Arabia and the Arab Gulf States, a rich mine of general business information. I was therefore very pleased when Mrs CLERIN, completing her tax studies at Ecole Superieure des Sciences Fiscales in Brussels, mentioned that she was going to live in the Middle East, had the opportunity to work with a well-known international accounting firm and proposed to focus her final dissertation at the School on the tax planning of operations in Arab countries. She devoted months of research to the study of sources both in Middle East and in industrial­ ized Western countries, to come up with a true planning study, clear, readable and practical. The description of the tax and corporate structure of the operating territories will be found in the first half of the book.

Bibliographic Information

  • Book Title: Taxation Planning for Middle East Operations

  • Book Subtitle: A Research Study sponsored by the Kuwait Office of Peat, Marwick, Mitchell & Co. and presented for the obtainment of the final degree of Ecole Supérieure des Sciences Fiscales, Brussels

  • Authors: Rose M. Clerin-Lison

  • DOI: https://doi.org/10.1007/978-94-017-4477-5

  • Publisher: Springer Dordrecht

  • eBook Packages: Springer Book Archive

  • Copyright Information: Springer Science+Business Media Dordrecht 1978

  • Softcover ISBN: 978-90-200-0515-8Published: 01 January 1978

  • eBook ISBN: 978-94-017-4477-5Published: 01 December 2013

  • Edition Number: 1

  • Number of Pages: 145

  • Topics: Public Economics

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