Will Luxembourg’s exit tax impact capital gains?
Deferral regime no longer on the table
Deferral regime no longer on the table
Where they can qualify for fast-track residency in the emerald isle
People are ‘deciding they need a backup plan and an overseas residency’ as protests continue
Move followed criticism of the country’s residence-by-investment programme
Discover ways to reduce and cover inheritance tax liability
The agreement sets cooperation and information sharing between the two jurisdictions
French senate drafts law in preparation for a hard Brexit, which deems Brits ‘third-nation citizens’
Australia’s individual tax residency rules have not changed in 90 years and desperately need modernisation and simplification, the country’s Board of Taxation has found.
In a bid to shut down a loophole in the common reporting standard, the OECD has opened a consultation on the abuse of residence by investment schemes, a move that has been met with scepticism from legal experts.
There is an ever-growing interest in citizenship-by-investment programmes and investment residence permits from high net-worth individuals.
A New York lawyer and an international law firm are joining forces in a venture aimed at internationally mobile high net worth individuals looking to secure additional citizenship or residency rights through investment programmes.
Non-residents selling property in the UK who fail to report their capital gains tax liability to HM Revenue & Customs within 30 days will be hard pressed to plead ignorance, despite precedence, following two recent tax tribunal judgments.