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1 of 1 people found the following review helpful
5.0 out of 5 stars Keeping Good Company, 16 Oct 2013
This review is from: Company Law (Palgrave Macmillan Law Masters) (Paperback)
This is simply an excellent book for anyone wanting to understand the basics of company law. If you are thinking of becoming an accountant, a lawyer (especially if you want to specialize in company law) or you simply want to know how companies work, there are few better books around.

Many people do not know that a limited company is a separate legal entity: it can do many things a normal human being can do (except kill people and commit adultery). However, many companies (especially multinationals) abuse these legal principles to avoid paying taxes.

For instance, if you go to Companies House you can download accounts for Freeport (00360284). This company (year end accounts 30 June 2012) has an overdrawn balance sheet of 3.6m, but has only one shareholder - another limited company with another overdrawn balance sheet of 14m - and no assets (apart from approximately 1,000 in a bank account). Neither company pays corporation tax.

This book, along with a good knowledge of basic accounting principles, will help you understand how multinationals are exploiting tax loopholes. It will explain why you have to struggle and people like George Soros and David Rubenstein don't!
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Company Law (Palgrave Macmillan Law Masters)
Company Law (Palgrave Macmillan Law Masters) by Marios Koutsias (Paperback - 19 Aug 2009)
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