In preparation for a Senate hearing on corporate integration, the Staff of the Joint Committee on Taxation has published “Overview of Approaches to Corporate Integration.” The paper is available. The Joint Committee’s analysis covers what is familiar ground for many, suggesting systems that have been tried and abandoned in some countries and systems still in effect in…
Continue reading…Comment on Article by Philippe Van Dijk regarding Panama Papers and Flags of Convenience
I do not believe that there can be any doubt that the Panama Papers revelations will have consequences for many jurisdictions and a discussion of the taxation of shipping can be deferred to another day. However, I do take issue with the implications that the so-called “open” registries provide inferior safety regulation or inferior maritime…
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