Table of Contents
Outrage in the press can cause confusion about the process of tax planning. The nuanced relationship between the spirit and the letter of the law, and wider issues such as the conflict between disparate national tax systems and competitive international trade are therefore often missed. This report gives detailed examples of tax planning involving both multinationals and private individuals.
Scope of this research
This report analyses taxation in the context of international trade, international law and international business.
A review is made of multinational tax planning arrangements, providing an explanation of the major issues of Base Erosion and Profit Shifting.
Specific examples of corporate and individual tax planning arrangements are given, from a UK perspective.
An analysis of the spirit and the letter of the law is included to provide further context in relation to tax planning arrangements.
Research and analysis highlights
International tax treaties have not kept pace with developments in national tax laws. An unintended consequence of the free movement of capital and labor, giving rise to multinational corporations, has been the ability to take advantage of this lack of coherence in national legal systems.
Ugland House, a single building in the Cayman Islands, is the registered office for nearly 19,000 corporations. This type of concentration is likely to change once the OECD makes its final recommendations about changes to international tax law.
Tax planning sits on a complex continuum running from the simple application of commonly known reliefs such as the creation of a tax free savings account, all the way to the creation of multiple entities across numerous borders to carry out a particular transaction.
Key reasons to purchase this research
Why have issues around the tax planning arrangements of multinational corporations arisen?
How is tax planning carried out?
How does the nature of tax law affect companies and individuals?
What changes can be expected in terms of the way companies operate with respect to their tax arrangements?
Get Industry Insights. Simply.
Talk to Ahmad
+1 718 618 4302
The expansion of the global DC generator and motor industry is forecast to reach 0.6% p.a. in the coming years. Between 2010 and 2016 the market increased with an average annual growth of 6.1%. Currently, ...
The report package World Paper Label Market to 2021 - Market Size, Development, and Forecasts offers the most up-to-date industry data on the actual market situation, and future outlook for paper labels ...
Global Perms & Relaxers (Haircare) Market - Outlook to 2020: Market Size, Growth and Forecast Analytics Summary "Global Perms & Relaxers (Haircare) Market - Outlook to 2020: Market Size, Growth and Forecast ...