03/06/2025
Luxembourg Replaces Tax Treaty Benefits and UCI Residency Certificates Circular
Requests for tax residency certificates for RAIFs are to be requested either by the RAIF itself or its depositary.
03/06/2025
Requests for tax residency certificates for RAIFs are to be requested either by the RAIF itself or its depositary.
02/28/2025
This acquisition strengthens Baker Tilly’s presence in the Mid-Atlantic region and enhances its ability to deliver tailored solutions to businesses and individuals.
02/27/2025
Global Tax Update
02/26/2025
In this case, the taxpayer needed to spend no more than45 days in the UK during the year in order to remain non-UK resident.
02/21/2025
At the heart of the case was how the double tax treaty agreed between the UK and Canada should be applied.
02/18/2025
The first one is the creation of a(n) optional tax arbitration system.
02/17/2025
No tax liability was currently due but would arise in the future, and debate arose as to whether HMRC ought to be notified.
02/07/2025
One group of people who are keenly interested in tax rates are the tens of thousands of non-domiciled residents of the UK
01/13/2025
The corporate income tax rate has been reduced from 15% to 14% for companies with taxable income below €175,000
01/10/2025
Australian ministers have the power to specify certain jurisdictions
01/06/2025
The global ordinary rate lowers from 24.94% to 23.87% for companies based in Luxembourg City.
01/06/2025
The four corners agree the Taiwan tax bill should become law
12/18/2024
The laws should be kept under review and advice confirming the application should be sought.
12/16/2024
Ireland transposed the EU Minimum Tax Directive, which was based on the Pillar Two GloBE rules, into its domestic laws in 2023,
12/13/2024
The uplift comes amidst other pressures facing the charities sector, including a 6.7% rise in the national living wage effective from 1 April 2025.
12/10/2024
Companies must self assess their corporation tax liability.
12/10/2024
The Court of Appeal was tasked with considering three preliminary issues that had been previously addressed by the High Court in 2023.
12/06/2024
From 6 April 2025, the concept of 'domicile' will largely cease to be relevant for tax purposes.
12/02/2024
This 15% minimum rate is achieved through jurisdictions enacting the OECD's Global Anti-Base Erosion (GloBE) Rules.
11/25/2024
The key regulators in the Bahamian tax system are the DIR and the Department of Customs.