Chapter 1 Tax System in the United States of America Introduction 1.The structure of taxation in the USA 1.1 Overview of the federal tax system 1.2 Main federal taxes 1.3 State taxes 1.4 Local government taxes 2.Tax administration 2.1 Federal administration 2.2 State administrations 2.3 Local administrations 3.Tax reform Exercises Chapter 2 Tax System in the European Union Introduction 1.Direct taxation 1.1 Overview 1.2 Company taxation 1.3 Taxation for individuals 2.Indirect taxation 2.I Overview 2.2 Value added tax 2.3 Excise duties 2.4 Tax exemptions 3.Administrative cooperation 3.1 Exchange of information 3.2 Other forms of administrative cooperation 3.3 Background Exercises Chapter 3 Tax System in the United Kingdom Introduction 1.Overview of tax system in the United Kingdom 1.1 Residence and domicile 1.2 Examples of non-dom status 2.Main taxes in the United Kingdom 2.I Individual income tax 2.2 Inheritance tax 2.3 Council tax 2.4 Value added tax (VAT) 2.5 Corporate tax 2.6 Business rates 2.7 National insurance contributions 2.8 Capital gains tax 3.Tax administration 4.Tax reform Exercises Chapter 4 Tax System in France Introduction 1.Overview of French tax structure and tax system 1.1 Central government …… Chapter 5 Tax System in Germany Chapter 6 Tax System in Australia Chapter 7 Tax System in Japan Chapter 8 Tax System in India Chapter 9 Tax System in East African Countries Chapter 10 Tax System in Brazil Words and Phrases