This course builds on Taxation I (MS38G) and extends the measurement of taxable income to corporate entities. A thorough understanding of MS38G is therefore requisite. This course introduces issues related to the taxation of distributions and benefits to principal members of companies. It covers the taxation implications of residence and domicile of incorporated bodies, including double taxation treaties. The course includes a comparative review of Commonwealth Caribbean tax regimes in the areas of income tax and capital gains tax. Throughout the course tax planning and management will be emphasized, including tax incentives legislation.

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