New rules have now been set out regarding how the UK treats resident non-domiciles who receive earnings from overseas employers under dual contracts. Income from these contracts will be taxed as UK income unless this [...]
PAYE Umbrella brief explanation; - The contractor becomes an employee of the umbrella company - The contractor submits time sheets - The umbrella invoice the end client or agency - The contractor is paid as a [...]
Portugal has implemented a major reform of its Corporate Income Tax Code. This includes a participation exemption method for dividends and capital gains, including a withholding tax exemption on outbound dividends providing certain conditions are [...]
Security interests in movable assets are similar to pledges with the added advantage whereby the debtor remains in possession of the asset which acts as collateral. New regulations have been introduced in Panama in an [...]
The World Intellectual Property Organisation (WIPO) has accepted Guernsey as a member of the Berne Convention. This convention provides protection of literary and artistic works and is the most widely recognised copyright convention in the [...]
Vulnerable Beneficiary Trust’s apply to persons who are either physically disabled, mentally disabled or a child whose parents are deceased. These qualify for special income tax, capital gains tax and inheritance tax treatment and protect the beneficiaries [...]
The House of Lords has set up a Select Committee consisting of twelve members to investigate digital skills in the UK. The purpose of this committee is to make recommendations to ministers on how competitive [...]
Panamanian companies that have undergone a formal dissolution now have the option of reactivation. This reactivation of a Corporation in Panama is possible at any time before its liquidation has been finalised, it is also possible if [...]
Previously overseas applications were handled by the Foreign and Commonwealth Offices in seven different regional processing centres being Dusseldorf, Honk Kong, Madrid, Paris, Pretoria, Washington and Wellington. This was transferred gradually over a period ranging from [...]
As a result of a Mortgage Market Review in the UK a new set of regulations came into effect on the 26 April 2014. These regulations are likely to see the number of mortgages getting [...]
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