"Excellent technical writing on corporation tax abounds, but it tends to be inaccessible to public lawyers, political theorists and political economists. Although recent years have seen not only an explosion in public law scholarship but also a reawakening of interest in interpretative political...

If interpreted in a strict legal sense, beneficial ownership rules in tax treaties would have no effect on conduit companies because companies at law own their property and income beneficially. Conversely, a company can never own anything in a substantive sense because economically a company is...

Unit 2 covers the following topics:• Which bodies of law cover ethical considerations when representing small businesses?• Who is the client?• Creating the attorney-client relationship• Accepting ownership interests in the client or client’s business• Business advice vs. Legal...