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Form doctrine - PowerPoint PPT Presentation

Principles of Taxation

Principles of Taxation. Chapter 4 Basic Maxims of Income Tax Planning. Objectives. Tax avoidance versus tax evasion Tax planning variables The Entity The Time Period The Jurisdiction The Character of Income Explicit and implicit taxes Tax law doctrines. Tax Avoidance.

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787 views • 18 slides

Beneficial Ownership: Recent Developments in Canada and China

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550 views • 11 slides

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Form doctrine - PowerPoint PPT Presentation

Principles of Taxation

Beneficial Ownership: Recent Developments in Canada and China