Aggressive tax avoidance can be countered through the creation of what are called general anti-avoidance principles within taxation law. A number of countries have such
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The future of pensions – part 2
Yesterday I looked at problems in our current pension arrangements. Today I address the solutions. There is a pension problem that faces everyone associated with
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The future of pensions
Most people worry about their pensions. But the issues that worry them are usually whether they have paid in enough, or whether they have chosen
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Is a flat tax the best way forward for Europe?
Many accountants are attracted to the idea of a flat tax. The most common form of that tax, and the one most often referred to
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Accounting for smaller businesses
The Financial Reporting Standard for Smaller Enterprises (the FRSSE) has been a part of small corporate life for almost a decade. Despite this it remains
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The next couple of weeks
The blog is going to be a bit light over the next couple of weeks. And my reactions may also be delayed on occasion. But
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Fair value tax accounting
Accountancy has moved to ‘fair value accounting’ since the introduction of International Financial Reporting Standards. Let’s put what this means in a nutshell. It used
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More on the Stones
I couldn’t resist adding the following comment to AccountingWEB’s story on the Stones using the Netherland Antilles and the Netherlands as a way of avoiding
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KPMG, reputation and tax avoidance
Accountancy Age’s lead story this morning says that the symposium they held, to which I have referred several times on this blog, concluded that "tax
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