Corporate Tax 2010 - BMR Advisors

The International Comparative Legal Guide to: Corporate Tax 2010
Country Question and Answer Chapters:
44 Sweden Kilpatrick Stockton Advokat KB: Nils Sköld & David Björne 233
45 Switzerland Lenz & Staehelin: Heini Rüdisühli & Jean-Blaise Eckert 239
46 Taiwan Lee and Li, Attorneys-at-Law: Josephine Peng & Jill Niu 247
47 Ukraine BC Toms & Co: Bate C. Toms & Anna Kvederis 252
48 United Kingdom Slaughter and May: Graham Airs & Zoe Andrews 259
49 USA Cravath, Swaine & Moore LLP: Stephen L. Gordon & Andrew W. Needham 265
50 Vietnam Gide Loyrette Nouel AARPI: Jacques Bernard de Servigny & Ngo Kim Oanh 271
EDITORIAL
Welcome to the sixth edition of The International Comparative Legal Guide
to: Corporate Tax.
This guide provides the international practitioner and in-house counsel with a
comprehensive worldwide legal analysis of the laws and regulations of
corporate tax.
It is divided into two main sections:
One general chapter. This chapter outlines the rules for the taxation of
dividends received by UK resident companies following the Finance Act 2009.
Country question and answer chapters. These provide a broad overview of
common issues in corporate tax laws and regulations in 49 jurisdictions.
All chapters are written by leading corporate tax lawyers or tax advisors and
we are extremely grateful for their excellent contributions.
Special thanks are reserved for the contributing editor, Graham Airs of
Slaughter and May, for all his assistance.
Global Legal Group hopes that you find this guide practical and interesting.
The International Comparative Legal Guide series is also available online at
www.iclg.co.uk.
Alan Falach LL.M
Managing Editor
Alan.Falach@glgroup.co.uk