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Full-Text Articles in Business Organizations Law
Moving Money: International Financial Flows, Taxes, Money Laundering & Transparency, Richard Gordon, Andrew P. Morriss
Moving Money: International Financial Flows, Taxes, Money Laundering & Transparency, Richard Gordon, Andrew P. Morriss
Andrew P Morriss
Recent publicity over enormous estimates of “missing” wealth and the use of sophisticated tax strategies by companies like Apple, Google, and Starbucks have produced a demand that the wealthy pay a “fair” amount of tax regardless of their compliance with the letter of tax laws. In particular, the Tax Justice Network’s claim that $21-$32 trillion of “hidden” wealth remains untaxed has garnered considerable attention. In this paper we argue that these claims rest on poor data and analysis and mistakes about how financial transactions work. We further argue that the disputes are about fundamentally conflicting visions of how financial transactions …
Professional Corporations - Recent Developments, Hugh Ault
Professional Corporations - Recent Developments, Hugh Ault
Hugh J. Ault
No abstract provided.
Harmonization Of Company Law In The European Economic Community, Hugh Ault
Harmonization Of Company Law In The European Economic Community, Hugh Ault
Hugh J. Ault
No abstract provided.