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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.

At the heart of the case was how the double tax treaty agreed between the UK and Canada should be applied.

The first one is the creation of a(n) optional tax arbitration system.

No tax liability was currently due but would arise in the future, and debate arose as to whether HMRC ought to be notified.

One group of people who are keenly interested in tax rates are the tens of thousands of non-domiciled residents of the UK

The corporate income tax rate has been reduced from 15% to 14% for companies with taxable income below €175,000

Australian ministers have the power to specify certain jurisdictions

The global ordinary rate lowers from 24.94% to 23.87% for companies based in Luxembourg City.

The four corners agree the Taiwan tax bill should become law

The laws should be kept under review and advice confirming the application should be sought.

Ireland transposed the EU Minimum Tax Directive, which was based on the Pillar Two GloBE rules, into its domestic laws in 2023,

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.

Companies must self assess their corporation tax liability.

The Court of Appeal was tasked with considering three preliminary issues that had been previously addressed by the High Court in 2023.

From 6 April 2025, the concept of 'domicile' will largely cease to be relevant for tax purposes.

This 15% minimum rate is achieved through jurisdictions enacting the OECD's Global Anti-Base Erosion (GloBE) Rules.

The key regulators in the Bahamian tax system are the DIR and the Department of Customs.

The Cayman Islands Department for International Tax Cooperation (DITC) has stated that it will consider appropriate compliance and enforcement action

These supplies all carry what is known as the right to deduct.

These rules allocate taxing rights amongst certain jurisdictions that are relevant to the MNE group.