A descriptive entry providing an in-depth understanding of offshore funds, their contexts, and implications
An analysis of Base Erosion and Profit Shifting (BEPS), focusing on the multinational corporate strategies to minimize tax liabilities by shifting profits to low-tax jurisdictions.
A comprehensive rule aimed at preventing abusive tax avoidance through tax code provisions.
An in-depth exploration of the concept of licensing in economics, its historical context, and various economic frameworks.
Arranging one’s affairs to reduce the amount of tax that has to be paid. Provides a contrast between legal tax avoidance and illegal tax evasion, and discusses related concepts such as the General Anti-Avoidance Rule.
The arrangement of business and financial activities by an individual or a firm to minimize tax liabilities legally.
