Stop right here.
If you accept that tax minimisation is at individual level is no.1 at individual shareholder investment planning, that means you also accept it is also the number one need for the company in which the shareholder owns shares to reduce tax. This follows because the tax incurred by the shareholder is exactly the same tax debt incurred by the company. The tax is paid by the company on behalf of the shareholder. If the tax was paid in cash, then the serial numbers on those dollar bills are the same as the serial numbers on the same dollar bills that the shareholder has handed over. They are exactly the same piles of money. You cannot separate one from the other.
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