Categoría: International Tax

UK shareholders

UK shareholders The Offshore Funds Regulations provide that if an investor who is resident or ordinarily resident in the UK for taxation purposes holds an interest in an “offshore fund” (as defined in the UK Finance Act 2008), any gain…

PLACE OF BUSINESS

PLACE OF BUSINESS – HEAD OFFICE The European Court of Justice has noted in several judgments, being particularly interesting the statement of 28 June 2007 in Case C-73/06, Luxembourg Planzer, that “place of business” is the place where key decisions…

Place of taxation

Delivery of goods. The general rule is very simple: the delivery of goods is taxed in the Member State where the goods are physically located, that is, where they effectively are at the time of being sold or at the…

Bye bye to the paper check

Thousands of American citizens will get tax refunds instead of a paper check on a prepaid card as the government looks to give people without bank accounts an easier way to get their money. The letters will give the option…

FInance regulation

Dodd Frank Act in its Title IV related to Investment Funds and Adviser Registration covers a vast array of financial activity from retail to institutional with domestic and extra-territorial consequences and makes major changes to the registration of private fund…