IT is budget time in all the former colonies of the Empire where thankfully, the sun has set. Only in India there are 'interim' budgets because no one expects the same group of leaders to be in office after the election results come in May. But in Hong Kong, where current leadership will ....

MULTINATIONALS, by definition, operate in different jurisdictions and much of the time through establishing subsidiaries in such jurisdictions. Generally speaking, the parent company of a multinational group will enjoy a better credit rating than most of its subsidiaries, ....

THE controversies surrounding the various tax-avoidance schemes that exploded in the public domain in the last couple of years in the UK and elsewhere reignites the seemingly eternal debate relating to the difference between tax planning and tax avoidance. In this context, it may be worthwhile ....