Home » Posts taggedResidency Planning (Page 12)

Italy: Tax reduction for returning brains

goo.gl/7gLUzj Click to access Tax_incentives_for_attracting_human_capital_in_Italy.pdf Update: www.euitalianinternationaltax.com/2019/04/articles/international-taxation/italy-plans-to-enhance-sp theword.iuslaboris.com/hrlaw/insights/italy-new-legislation-on-the-so-called-brain-returnecial-tax-regime-for-foreign-high-skilled-people-and-entrepreneurs/ www.dlapiper.com/it/italy/insights/publications/2019/07/new-tax-incentives-for-attracting-human-capital/ 0
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Switzerland: Lump-sum Taxation of Individuals – new federal circular letter

www.altenburger.ch/current/newsletter/lump-sum-taxation-of-individuals-according-to-federal-income-taxation/ goo.gl/QSHCus www.mll-legal.com/news-events/news/details/le-nouveau-forfait-fiscal-circulaire-n44-de-lafc/ www.akingump.com/en/news-insights/new-circular-letter-on-lump-sum-taxation-in-switzerland.html Click to access Lump-sum_taxation.pdf Click to access 1-044-D-2018-d.pdf See also:dixcart.com/in582-how-can-individuals-move-to-switzerland-and-what-will-their-basis-of-taxation-bewww.walderwyss.com/user_assets/publications/2230.pdfMoving to Switzerland | EY – Switzerland 0
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Gibraltar: Tax Residency

Click to access ISOLASLLPRelocatingtoGibraltarResidencyandTaxation-February20180.pdf bit.ly/2Lx7ycW www.gibraltar.gov.gi/income-tax-office/individuals-and-employees/qualifying-individuals bit.ly/2xovuqT Click to access ISOLASLLPRelocatingtoGibraltarResidencyandTaxation-February20180.pdf 0
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UK: Remittance basis of resident non domiciliaries

www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-wealth/2016/uk-resident-non-uk-domiciliaries-the-remittance-basis/ www.bdo.co.uk/en-gb/insights/tax/private-client/tax-changes-for-non-uk-domiciliaries brodies.com/insights/personal-tax-planning-and-compliance/separating-fact-from-fiction-ow-are-non-doms-taxed-in-the-uk/ Update: www.gov.uk/government/publications/remittance-basis-hs264-self-assessment-helpsheet/hs264-remittance-basis-2019 The mysteries of non-dom status | Private Client Law Blog | Kingsley Napley | Independent Law Firm of the Year Coming to the UK – an introduction | Hill Dickinson See also: blog.burges-salmon.com/post/102gl6h/our-top-10-tax-tips-on-moving-to-the-uk www.burges-salmon.com/news-and-insight/legal-updates/private-client/top-ten-tips-for-moving-to-the-uk-from-south-africa www.macfarlanes.com/what-we-think/in-depth/2022/sehgal-v-hmrc-the-remittance-basis-and-the-meaning-of-service/ 0
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UK: Non-UK domiciliaries – Inheritance tax issues and opportunities

www.charlesrussellspeechlys.com/en/news-and-insights/insights/private-wealth/2016/non-uk-domiciliaries-inheritance-tax-issues-and-opportunities/ www.bdo.co.uk/en-gb/insights/tax/private-client/tax-changes-for-non-uk-domiciliaries goo.gl/Gqvchm brodies.com/insights/personal-tax-planning-and-compliance/separating-fact-from-fiction-ow-are-non-doms-taxed-in-the-uk/ 0
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US: Domicile is more than where you live

www.burnslev.com/news/domicile-its-more-than-where-you-live www.nelsonmullins.com/idea_exchange/blogs/the-estate-planning-and-probate-litigation-blog/estate-planning/domicile-planning-which-state-is-your-permanent-home-located No small potatoes: taxpayer domiciled in Idaho despite not residing in the state Domicile, residency and personal income tax: what should you consider? www.daypitney.com/insights/publications/2021/12/15-wheres-your-domicile-still-a-vexing-question See also: www.hklaw.com/privatewealthblog/a-taxpayers-best-friend-when-changing-domicile-07-09-2018/ goo.gl/nKwP3K goo.gl/z92s2Y Actions speak louder than words when determining New York domicile Already home: New York ALJ determines taxpayer...
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UK: HMRC publishes Guidance on non-domicile reforms

uk.practicallaw.thomsonreuters.com/w-012-9658?transitionType=Default&contextData=(sc.Default)&firstPage=true&bhcp=1 home.kpmg.com/uk/en/home/insights/2018/02/tmd-hmrc-guidance-on-new-non-dom-rules.html www.gov.uk/guidance/deemed-domicile-rules dixcart.com/articles/in549-key-personal-taxes-and-potential-advantages-for-uk-non-doms See also: www.tax.org.uk/policy-technical/submissions/finance-no-2-act-2017-taxation-non-uk-domiciliaries www.alliottgroup.net/practice-management-resources-for-owner-managed-firms/uk-non-doms-tax-benefits-of-alternative-jurisdictions-residence/?utm_source=Mondaq&utm_medium=syndication&utm_campaign=inter-article-link How does the UK ‘Non-Dom’ regime compare to jurisdictions in Asia? | Withersworldwide 0
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