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INSIGHT: Corporate Residence Post-BEPS and Global Mobility
Christos Theophilou, of Taxatelier, discusses the various corporate residency criteria that countries are using in order to tax their residents and the interaction of the tax treaties tie-breaker rule for dual-residence companies.
VAT has always been a stealth tax – it's about time we cut it
Rishi Sunak plans to cut VAT, but when Labour chancellor Alistair Darling did the same after the financial crisis he was derided