COVID 19 and its effect 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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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 […]

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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 […]

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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 […]

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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 […]

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