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