Country by Country guides are necessarily only summaries. They provide quite literally a guide, and not a comprehensive and detailed analysis. Professional advice should always be obtained before acting on the information contained in such a guide, regardless of how comprehensive it is.
Country summary guides are often long and repetitive. This guide, compiled by ITSG members across the world, is designed to be a short quick reference of useful and accurate information. It achieves its goal of being brief by referring to the general descriptions contained in the section below entitled Explanation of Terms. For many people, these terms will be obvious as they are well accepted within the international tax community. However, to avoid uncertainty, and make this guide as useful and accurate as possible, the commonly used terms of technical significance are explained for ease of reference and use. Please refer to them as necessary.
Available to members is a password-protected area which contains detailed information about other members, upcoming and past conference programmes and presentations.