-- Does an inheritance tax have a future? Practical options to consider / Emma Chamberlain -- Should the suggestion that … ownership is a 'myth' have any implications for the structure of tax law? / Edwin Simpson -- Income taxation of small business … and Helen Miller -- Dependent contractors in tax and employment law / Hugh Collins -- Tackling tax avoidance : the use and …

. Then the availability of venture capital for SMEs will be discussed. Finally the tax regimes and the influence of the tax … system on the access to finance for SMEs will be analysed. Since there is still a large variety among the tax systems of the … European Union member states, the study has focused on Austria, France, Germany, Poland and the United Kingdom. -- SME …

major global tax proposals and then considers what lessons experience in two other spheres in which countries deal with each … regional) tax. Since countries have little appetite for giving up fiscal sovereignty or for explicitly redistributive fiscal … arrangements, most past global tax proposals had little or no prospect of success. However, less ambitious attempts to develop a …

taxed on their global incomes. However, while considering the reform at the proposed scale tax administrators must be able …