Category: Residence
Cyprus: Marshall Islands | Economic Substance Regulations
MOre on the Economic Substance Regulations ("ESRs"). ... - Continue reading
Malta: Malta Individual Investor Program (MIIP) | Reform
An amended citizenship program is yet to surface for Malta. Here is a glimpse of it. ... - Continue reading
Malta: Reduced Tax And Duty On Transfers Of Immovable Property
Temporary changes in property tax have been announced by the Government. ... - Continue reading
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
