Tax arbitrage "is premised on the fact that a commercial activity is taxable at the usual rate of tax and seeks out differences in tax rules in two (or more) jurisdictions to achieve a tax benefit," a
The right of Nigel Feetham and Grant Jones to be identified as the authors of this work has been asserted by them in accordance with the Copyright, Designs and Patents Act, 1988.All rights reserved. N
Feetham, a lawyer and international insurance practitioner who lectures at Nottingham Trent U., UK, examines the practice of insurance law as an issue of governance, applies a practical approach to in
