6. Who am I? I have ‘homes’ at : ZDNet (US): Irregular Enterprise & Enterprise Alley ITPro (UK): Governance, risk & compliance AccMan: ‘Innovation for professional accountants’ IT Counts: ICAEW IT community and... TWITTER!!!!!!
14. Don’t be stupid “ An investment banker who used his wife’s and children’s names in tax evasions dating back to 1977 was sentenced today to 50 months in prison for tax crimes, including the first criminal conviction for not paying the nanny tax.” NYT: 2007
17. Attitudes to tax Country Hate Don’t like UK ✔ France ✔ Germany US ✔ Spain ✔ Italy ✔
18. Attitudes to tax Country What it means UK Savvy - into avoidance ✔ France 27-30% GDP in shadow economy Germany Into avoidance, will evade US Heavily into avoidance, sometimes dumb ✔ Spain Evasion = national sport, 25% in cash Italy 3 sets of accounts - go figure!
24. Location, location, location In some European countries, it is simply not worth employing people as a person running a small business. THIS CAN MEAN IT IS NOT WORTH BEING IN BUSINESS AT ALL
25. Location, location, location Remember : If you choose to live in a country because of its lifestyle (like France/Spain/Switzerland), then be prepared to pay the price, especially if you are a high earner.
26. Location, location, location Remember : The overall tax cost of living in a country is NOT one figure but a combination of ‘taxes’ that include income/business tax, social security and mandatory pensions costs. Making direct comparisons is not easy. Therefore....
27. Oh shit! This is all way too complicated Therefore....
![The Joys of Tax & Finance ,[object Object]](https://image.slidesharecdn.com/taxjoy-1212010331998680-9/85/The-Joys-of-Tax-Finance-1-320.jpg)
