Effect of COVID 19 on individual and corporate UK residence
A person is tax resident in the UK if they spend a certain number of days in the country during […]
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Tagged exceptional circumstances, residence, SRT, statutory residence test, UK
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Why Varying Rates Of Taxation Can Help Employment Objectives
Despite the fact that international tax systems have a variety of distinctive features amongst developed and undeveloped countries, a common […]
Re David Cameron’s Wake up Call On All Tax Avoiders
By Roy Saunders This article was published in International Taxation, Vol 8, Issue 2, Feb 2013 David Cameron’s “smell the […]
A Question of Residence
Dmitry Zapol explores the implications of a recent case. Planning Technique An individual’s income tax and capital gains tax liability […]
Редомисилиация, как инструмент международного налогового планирования (Tax planning through redomiciliation)
Существование юридического лица напрямую связано с местом его учреждения. Применимая юрисдикция определяет правоспособность компании, устанавливает порядок её деятельности и применимый […]