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Tax
Tax Treaties
Canada
Rotfleisch & Samulovitch P.C.
There are two types of residence for taxpayers; their immigration residence and their tax residence. A taxpayer can be resident of one country for immigration purposes and resident of an entirely different country for tax purposes.
Rotfleisch & Samulovitch P.C.
Under the Income Tax Act, Canadian residents must pay tax on their worldview income, while non-Canadian residents must pay tax on their Canadian-sourced income.
Davies Ward Phillips & Vineberg
The year 2020 was anything but normal with the global COVID-19 pandemic creating both human and fiscal challenges in Canada and abroad.
Rotfleisch & Samulovitch P.C.
Individuals can define their residency in two ways: immigration residency and tax residency. An individual's tax residency determines to which country the individual pays taxes.
Taylor McCaffrey
Section 116 of the Income Tax Act (Canada) is a popular subject among tax commentators as it is fraught with pitfalls for the unwary.
Borden Ladner Gervais LLP
There are several tax issues to consider when employees work in Canada (temporarily or on a more permanent basis) for a foreign employer under the Income Tax Act (the Tax Act).
Cayman Islands
Walkers
Walkers has recently worked with ICLG to create a Private Client guide exploring the jurisdiction of the Cayman Islands for 2021.
Cayman Finance
The Cayman Islands is a tax neutral hub that supports global economic growth and recovery.
China
AnJie Law Firm
目前正值2020年个人所得税汇算清缴期间,又恰逢最近有客户咨询外籍人员的个税汇算缴纳问题,相信有不少朋友都有同样的疑惑,笔者便借此机
Cyprus
Eurofast
The newly amended sections relate to taxes on income and the prevention of tax evasion and avoidance.
Keane Vgenopoulou & Associates LLC
Whilst there are many jurisdictions that are considered to be the jurisdictions of choice in the area of aviation finance and leasing, Cyprus is a very real alternative to each of these jurisdictions and certainly ticks all the boxes ...
Keane Vgenopoulou & Associates LLC
In an effort to improve the competitiveness of Cyprus's tax regime and attract foreign capital, in 2015 the Cypriot Government introduced the concept of "Non-Domiciled".
Elias Neocleous & Co LLC
We prepared the ‘‘Overview of EU Member States and Switzerland'', which gives you a comprehensive overview of the current state of play
PwC Cyprus
In its latest periodic review by the OECD's Global Forum on Transparency and Exchange of Information for Tax Purposes, Cyprus' overall rating remains ‘Largely Compliant' as per an official report of the Global Forum released today.
Ernst & Young Cyprus Ltd
In July 2020, Cyprus and Switzerland signed an amending protocol to update the 2014 Cyprus - Switzerland Income and Capital Tax Treaty.
European Union
Winston & Strawn LLP
On 24 December 2020, the UK and EU agreed a comprehensive Trade and Cooperation Agreement ("TCA") which sets out the basis for the future relationship ...
Loyens & Loeff
We prepared the ‘‘Overview of EU Member States and Switzerland'', which gives you a comprehensive overview of the current state of play on the interpretation
France
Velvet Avocats
Denmark has no longer been bound by any tax treaty with France since 2009.
Germany
Mayer Brown
On November 6, 2020, the German Ministry of Finance (BMF) issued a circular (the "Circular") interpreting a long-ignored provision of German tax law confirming that German income tax applies...
ISOLAS
The guide covers common issues in private client laws, including pre-entry tax planning; connection factors; taxation issues on inward investment; succession planning; trusts and foundations; immigration issues; ...
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