[Intermernet]

The first of these I can see as valid, but it's an optimisation that is only needed because globally, taxation law is a deliberate mine-field deisgned to support consultants. The second is exactly as you read it.

[rwmj]

I agree, but especially in business we have to deal with the world as it is, not as we'd like it to be.

[Intermernet]

Indeed, c'est la vie