There are 3 questions and please use 2000 words on Q3.
1: Taxes are a necessary element of the modern society” Discuss.
2:A partner in your firms 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.
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