09/03/2020
This policy –– single taxation–– does not only prove to be inconsistent in itself but also risks turning the whole OECD project into the absurd idea of “taxing somewhere, no matter where”, or, similarly, “taxing j
09/02/2020
Further, some taxpayers closely control how their premiums are invested and may direct premium funds toward illiquid assets they currently own in an attempt to convert taxable income to tax-exempt income that is eventually passed on to their beneficiaries
08/24/2020
The object of the operation was to hide the money in the Credit Suisse accounts from the Belgian tax authorities – a practice that better international cooperation is making more and more difficult, though still not impossible.