Part Ⅰ Introduction&by Dr. Barry Bracewell-Milnes 23
Part Ⅱ Methods of international tax avoidance&by Mr. M.A. Wisselink 27
Part Ⅲ Action centres: tax havens&by Mr. M.A. Wisselink 67
Part Ⅳ The range of legal measures&by Mr. M.A. Wisselink 119
Part Ⅴ Administrative procedures&by Mr. M.A. Wisselink 135
Part Ⅵ Collaboration between governments&by Dr. Barry Bracewell-Milnes 145
Part Ⅶ Concepts of international tax avoidance: general&by Mr. M.A. Wisselink 191
Part Ⅷ Detailed approaches to international tax avoidance&by Mr. M.A. Wisselink 215
Part Ⅸ Concepts of international tax avoidance: application to base-companies&by Mr. M.A. Wisselink 259
Part Ⅹ Abuse of tax treaties&by Mr. M.A. Wisselink 311
Part ⅩⅠ Concepts and criteria of international tax avoidance&by Dr. Barry Bracewell-Milnes and Mr. M.A. Wisselink 333
Appendix Ⅰ Creating an Anstalt, a Stiftung, or a Trust in Liechtenstein 349
Appendix Ⅱ Incorporating a Netherlands Antilles Company 359