Can Tax Liabilities Be Minimised?
Tax optimisation poses one of the more interesting questions of tax law. Tax optimisation’s appeal to all parties to the legal fiscal relationship – for various reasons – is beyond dispute. To the businessperson, it means a better bottom line, to the attorney – creative problem solving, and to the tax authorities – a challenging exercise in policing. Piotr Schramm of GESSEL considers these interrelationships.