Malta: Reduced Tax And Duty On Transfers Of Immovable Property
Temporary changes in property tax have been announced by the Government. ... - Continue reading
Category: Residence
Australia’s resident expats on cusp of losing CGT exemption
The new Budget - Not too welcoming to Australian expats. ... - Continue reading
PwC tax guru informs Croats abroad about Croatian tax system and double taxation
What non-residing Croats need to know on the Croatian tax laws and double taxation. ... - Continue reading
HMRC wins tax treaty case against S. African diver
And a win for the UK tax authority - the HMRC. ... - Continue reading
How to Determine Your Foreign Employees’ IIT Liability in China: COVID-19 Travel Ban Series
Guidance for companies in China with non-domiciled employees. ... - Continue reading
China: Taxation On A Foreign Enterprise Without A Physical Office In China: Are You Obligated To Pay?
Questions on physical presence and tax residence in China answered. ... - Continue reading
India: Permanent Establishment (PE) In India – Broad Understanding
Some insights into tax residence and permanent establishment for businesses in India. ... - Continue reading
Stranded NRIs could be in for tax trouble
Some bad news for NRIs who are stuck in the lockdown. ... - Continue reading
Expert urges Kenya to reconsider imposing tax on digital platforms
Bitange Ndemo, a former principal secretary in the ministry of ICT warns against the taxation of non-domiciled digital companies and advises the government to review its decision. ... - Continue reading
Ireland: The Impact Of COVID-19 On Tax Residence And Permanent Establishments
On 23 March 2020, the Irish Revenue released its programme meant to relieve tensions around tax residence and permanent establishments. The reason? - you guessed it right - COVID-19. Here's more. ... - Continue reading
Canada: Canada-Israel Income Tax Convention & The Making Of Aliyah From Canada To Israel – Canadian Tax Lawyer Analysis
Clarifications regarding Aliyah for Canadian residents. ... - Continue reading
Explainer: South Africa’s ‘expat tax’ – your questions answered
Clarifications on tax-related issues for South Africans living and working abroad. ... - Continue reading
Stranded expats grapple with tax implications of covid-19 lockdown
The ordeal of expats in the midst of this COVID-19 crisis. ... - Continue reading
India’s new 2 percent equalisation levy on the digital economy enters into force
Digital world - Make space for an equalisation levy! ... - Continue reading
Calls grow for delay to Australian ‘expat residence tax’
The Australian government is being urged to extend its deadline for its newly introduced 'expat residence tax'. ... - Continue reading
Canada: A Canadian Tax Lawyer’s Introduction To Tax Filing For International Students
All about residency, education and tax filing in Canada. ... - Continue reading
European Union: Extension Of Tax Benefit For UK Nationals Receiving A Government Service Pension
Residency in Cyprus when you are a UK national. ... - Continue reading
Ireland: Covid-19 Ireland Update – Irish Corporate Tax Residence Considerations
Ireland updates its corporate tax legislations amidst the COVID-19 crisis. ... - Continue reading
Temporary Work Locations in a Permanent Establishment World
The COVID-19 crisis has caused quite some chaos in the world right now. As we find ourselves homebound, there are also employees trapped in foreign countries to them. In such a case, what happens to the link between tax presence and tax residency? Here is brief discussion. ... - Continue reading
OECD issues international tax guidance in the wake of COVID-19
The guidance, issued on April 3, is based on a careful analysis of the international tax treaty rules. ... - Continue reading
Ireland: COVID-19 Ireland Update: Tax Residence Considerations In Light Of COVID-19 Travel Restrictions
An examination of travel restrictions with regard to Irish tax residence of Irish companies and funds. ... - Continue reading
Finance bill passed ahead of coronavirus lockdown
Here are the amendments and clarifications concerning tax residence and dividend distribution tax. ... - Continue reading
Pakistan recovers billions from untaxed offshore funds
And hop! - Rs1.8bn from untaxed offshore funds into Pakistan's possession. ... - Continue reading
Tax residency rules for NRIs changed
Budget 2020 and taxation of non-resident Indians. ... - Continue reading
Norway consulting on new withholding tax on interest, royalties
Norway’s Finance Ministry is consulting shareholders on a new proposal to introduce withholding tax on certain payments to non-resident related parties. ... - Continue reading
India Budget 2020: The key takeaways
Here are some important tax proposals for India's 2020 Budget. ... - Continue reading
No hidden property through offshore companies: Justice Qazi Faez Isa
Justice Qazi Faez Isa pleads non-guilty in tax evasion attempt. ... - Continue reading
India: India Union Budget 2020 – Unveiling Issues On International Taxation
Clarifications on India Union Budget 2020. ... - Continue reading
Vanuatu: Vanuatu Citizenship And Taxes 2020
Guidance to get a passport in Vanuatu for 2020. ... - Continue reading
Malta: Tax Transparency For Tax Advisors: The Mandatory Disclosure Rules – No More Hiding
The main aim remains linked to curbing tax evasion and avoidance through capturing aggressive tax planning schemes.
... - Continue readingUzbekistan: Amendments And Additions To The Tax Code Of The Republic Of Uzbekistan
The Republic of Uzbekistan presents changes to its taxation laws. ... - Continue reading
IRS 2019 – Procedures 1-7 Nº 1: Residents
A few clarifications concerning residence in Portugal. ... - Continue reading
Hong Kong announces entry into force of Cambodia, Estonia tax treaties
New tax treaties into force ... - Continue reading
U.S. tax-filing requirements that Americans living in Canada should know
The Canada Revenue Agency (CRA) has sent the financial records of 900,000 dual citizens and Canadian residents to the U.S. Internal Revenue Service (IRS) for the 2018 year, according a recent news story. ... - Continue reading
How major tech companies exploit tax laws: A focus on Ghana and Nigeria
When World Trade Organisation (WTO) officials designed the territorial taxing rights back in the 1920s, not many people imagined that a century later; these guidelines would still underpin the international tax system. Today, highly digitalised companies such as Facebook and Google are able to operate internationally from their tax havens,… – Continue reading
Nigeria: FIRS Issues Information Circular On The Claim Of Tax Treaty Benefits In Nigeria
The FIRS has issued a public notice on the claim of treaty benefits in Nigeria. ... - Continue reading
The Risks of Golden Visa Schemes
An exploration into the drawbacks to the very glossy 'Golden Visa Schemes' ... - Continue reading
Tax obligations of permanent establishments
The Philippines generally follows the “source of income” rule in identifying the income that are taxable to corporations in the Philippines. ... - Continue reading
Switzerland: Tax On Inbound Investments 2020
Tax treatment of different acquisitions ... - Continue reading
Expats to lose CGT benefits
Australian property owners living and residing abroad would have to sell their properties before June 2020 to still take advantage of capital gains tax (CGT) exemption. ... - Continue reading
An Overview of Taxation on Nonresident Individuals in Kazakhstan
Individuals not resident in Kazakhstan are subject to taxation on certain Kazakhstan-source income. ... - Continue reading
HMRC considering options after tax defeat
The tax authority is considering its response after losing a case in the Court of Appeal relating to Capital Gains Tax on a residential property. ... - Continue reading
China simplifies procedure for claiming tax treaty benefits
China’s State Taxation Administration on 14 October published “Administrative Measures for Non-resident Taxpayers Claiming Tax Treaty Benefits” [Announcement (2019) No. 35]. ... - Continue reading
Applying for China’s DTA Benefits in Profit Repatriation
China’s double tax avoidance agreements (DTAs) can be used to avail lower tax rates while making outbound payments. However, DTA benefits are not automatically applicable to everyone. ... - Continue reading
Canada: Treaties Impacting On Taxation: A Canadian Tax Lawyer’s Perspective
Taxation has become an increasingly global issue as people, money and property move freely across borders. ... - Continue reading
When A New York Exempt Resident Trust Meets The Sale Of A Business
Insights into the functioning of a trust ... - Continue reading
Cyprus: Substance – From Corporate Tax Perspective And Other Factors
Substance is vital when it comes to the tax residency of companies and their management and control aspect. ... - Continue reading
Japan to tighten rules on wealthy residents with overseas assets
The government is set to tighten rules on disclosure by Japan’s wealthier residents about their overseas assets in a bid to prevent tax avoidance, sources close to the matter said Sunday. ... - Continue reading
FBR asks UAE to share details of Pakistanis hiding behind Iqama status
Chairman Federal Board of Revenue (FBR) Shabbar Zaidi on Monday wrote letter to UAE authorities and asked for devising mechanism to share details of Pakistanis who are hiding behind Iqama based residential status to evade taxes. In a letter written to Ministry of Finance UAE by the Chairman FBR Shabbar… – Continue reading
