Why Varying Rates Of Taxation Can Help Employment Objectives

Despite the fact that international tax systems have a variety of distinctive features amongst developed and undeveloped countries, a common […]

Posted in Articles | Leave a comment

Re David Cameron’s Wake up Call On All Tax Avoiders

By Roy Saunders This article was published in International Taxation, Vol 8, Issue 2, Feb 2013 David Cameron’s “smell the […]

Posted in Articles | Leave a comment

A Question of Residence

Dmitry Zapol explores the implications of a recent case. Planning Technique An individual’s income tax and capital gains tax liability […]

Posted in Articles | Leave a comment

Редомисилиация, как инструмент международного налогового планирования (Tax planning through redomiciliation)

Существование юридического лица напрямую связано с местом его учреждения. Применимая юрисдикция определяет правоспособность компании, устанавливает порядок её деятельности и применимый […]

Posted in Articles | Leave a comment

Treaty Shopping

Sometimes, companies are set up in jurisdictions merely to obtain the tax benefits that are granted under the relevant tax […]

Posted in Articles | Leave a comment