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