Our senior partner Hans Flick has been collecting cartoons from all over the world for nearly 30 years. Not just any kind of cartoons, but only those reflecting the very special relationship between taxpayers and, sometimes, their consultants on the one hand and the tax authorities on the other. In a nutshell, between "us" and "them".

These sketches depict a rich variety of situations and types of behaviour, but in essence they always provide the same piece of advice: "If you can't avoid paying taxes (and often: if you can't understand tax law) - take it with a smile."