Nexia Tax Link May 2017

The arti­c­les in this edi­tion include Aus­tra­lia’s ‘High Court deci­si­ons to tax resi­dency of a com­pany’, Swiss rela­xa­tion in pro­ce­dure towards ‘with­hol­ding tax’, the Uni­ted sta­tes’ advice to your ‘tax plan­ning tool­kit’ and infor­ma­tion on ‘Federal reform’.

CON­T­ENTS:

• Aus­tra­lia - Recent Aus­tra­lian High Court deci­sion on tax resi­dency of a com­pany
• Aus­tra­lia - Aus­tra­lian and UK Estate Plan­ning and the 87% Tax Rate
• France - App­lica­ble penal­ties for fai­ling repor­ting for­eign acco­unts and trusts - French Con­sti­tu­tio­nal Court’s deci­sion and con­se­qu­en­ces
• India - Cash­less Eco­nomy: Bud­get Per­spec­tive
• Isle of Man - Con­sul­ta­tion pub­lis­hed on brin­ging non-UK com­pa­nies wit­hin scope of UK cor­po­ra­tion tax
• Italy - Non-resi­dent indi­vi­duals who trans­fer their place of resi­dence to Italy
• Kenya - Tax Pre­dic­ta­bi­lity in Kenya
• Rus­sia - A review of key tax events in Rus­sia
• Spain - Annual Tax Con­trol Plan for 2017
• Swit­zer­land - With­hol­ding tax: rela­xa­tion of noti­fi­ca­tion pro­ce­du­res
• Tur­key - Oppor­tunity for Real Estate Acqui­si­tion in Tur­key!
• Uni­ted King­dom - Dis­c­lo­sure of offs­hore tax irre­gu­la­ri­ties
• Uni­ted Sta­tes - Gea­ring up for the future 6 ways to bols­ter your tax-plan­ning tool­kit
• Uni­ted Sta­tes - Have for­eign bank or finan­cial acco­unts? The oppor­tunity to mit­i­gate penal­ties may end in 2017
• Uni­ted Sta­tes - Federal Tax Reform