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.
BORIS Johnson has been warned that if he reneges on his election pledge to rule out raising personal taxes he will damage both the economy and public trust in his government
COVID-19 may well give rise to the mother of all economic crises. Fortunate, then, that economic crises are the father of investment migration programs
On January 8, 2020, the UK Government released a policy paper setting out how the UK will temporarily adopt the "DAC 6" EU disclosure requirements on intermediaries that design or sell potentially harmful tax schemes.