The International Tax Handbook

Publisher: Bloomsbury Professional; paperback second edition

This is not the sort of book that you read from cover to cover as it looks at 83 different jurisdictions from Argentina to Vietnam in 573 pages.

Each jurisdiction is dealt with in a common format whereby the material is divided into five sections: main legal entities corporation tax taxes for individuals withholding taxes and indirect taxes.

This ensures that the reader has a high-level overview of the tax regime and an insight into the more obvious issues that are likely to need further consideration.

At a presentational level the tabular layout is helpful but occasionally confusing as the grid lines do not always clearly separate sections.

It is therefore necessary to read the content carefully which is no bad thing and to bear in mind that the sub-headings will be those that are considered...