“Taxes are a necessary element of the modern society" Discuss.
2:A partner in your firm’s banking team asks you, a tax trainee solicitor, to prepare a memo to send to a client (with no tax background) explaining the following (citing examples where helpful)
(a) the two principal bases on which jurisdictions assert their right to tax income(your response should also discuss "residence” and “worldwide taxation”)
(b) what are double tax treaties and why are they important; and
(c) the methods by which double taxation can be avoided.
3. Comment on the recent BBC Panorama programme entitled “Paradise Papers” in the context of tax avoidance.
https://www.bbc.co.uk/news/paradisepapers