Canadian Income Trusts Face Taxing Challenge
As the days get longer and the annual tax-filing deadline approaches, Benjamin Franklin's famous quip about the certainty of death and taxes should serve as an important reminder to investors who have flocked to Canadian income trusts.
Suggested Frameworks for Identifying the Drivers of Import Tax Evasion and Measuring Merchandise Smuggling Activity between Hong Kong and China
Suggested Frameworks for Identifying the Drivers of Import Tax Evasion and Measuring Merchandise Smuggling Activity between Hong Kong and China
Tax Motivated German Financing of the U.S. Film Industry
An analysis of the tax benefits, financing structures, German requirements and U.S. issues associated with this film financing technique demonstrates why international tax factors have become so important to the U.S. film industry.
Tax Factors and Planning Strategies Involving Domestic and Cross-Border Employee Leasing
This paper gives an overview of the fast-growing employee-leasing sector and examines the tax factors and tax-planning strategies involving the increasingly popular practice.
Hedge Funds and Taxes: Tax Planning Strategies for U.S. Investors in Domestic and Offshore Hedge Funds
This paper examines the taxation of U.S. investors in domestic and offshore hedge funds and reviews some tax-planning techniques that were inspired by the current high state of taxation.