There are numerous types of tax investigation, and this book summarises them all, and explains what is involved. We shall also be looking at the legal background to HM Revenue & Customs' powers to enquire into your tax affairs, and at the consequences of being found to have got something wrong. Finally, we will consider ways to protect yourself, both from being investigated in the first place, and how minimise the damage if you are unfortunate enough to be the subject of an enquiry by HM Revenue & Customs (HMRC).

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

This comprehensive book adopts a nuanced yet straightforward approach to analysing the complex phenomenon of international tax competition. Using the ongoing international efforts of the Organisation for Economic Co-operation and Development (OECD) and the European Union (EU) as a basis for its analysis, it explores the mixed effects of tax competition and offers an effective approach that takes account of the asymmetrical global context.