This paper covers the taxation aspects of a business that evolves from a small operation to the stage where it conducts parts of its business offshore and/or secures capital from third party shareholders. The key issues covered include:
- the appropriate structure for the evolving business - consideration is given to companies that excel at their business and how they may have different taxation requirements
- the taxation implications of the structure at each stage of evolution
- an analysis of the taxation issues affecting different structures.