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Malta: Amendments to Maltese tax residency rules

www.camilleripreziosi.com/en/news-resources/1/2436/recent-amendments-to-maltese-tax-residency-ru home.kpmg.com/mt/en/home/insights/2017/12/residence-programme-rules.html Update: ru.henleyglobal.com/industry-news-details/malta-launches-the-updated-permanent-residence-program-eng/ 0
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Thailand: Residence Programs

www.henleyglobal.com/industry-news-details/thailand-one-of-the-worlds-most-attractive-residence-programs/ www.henleyglobal.com/residence-thailand-overview/ See also: Setting Up a Second Residence in Thailand Die Errichtung eines Zweitwohnsitzes in Thailand – FRANK Legal & Tax (franklegaltax.com) 0
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EU: Proposal against Promoters of Cross-border Tax Planning Schemes

bit.ly/2t29txa www.loyensloeff.com/en-us/news-events/news/proposal-eu-intermediaries-must-disclose-potentially-aggressive-tax-arrangements Click to access European-commission-disclosure-aggressive-tax-planning.pdf europa.eu/rapid/press-release_IP-17-1663_en.htm europa.eu/rapid/press-release_MEMO-17-1677_en.htm Click to access EU-directive-on-administrative-cooperation-in-field-of-taxation-amended-Newsletters-International-Law-Office.pdf 0
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Trends: Welcome To The World of Substance over Form and Place of effective Management

www.mylonaslawfirm.com/en/articles/welcome-to-the-world-of-substancewww.skadden.com/insights/podcasts/2022/02/arms-length-principle-vs-implicit-support-whats-the-way-forward#page=1 Click to access 4377.pdf Click to access pwc-codified-economic-substance-doctrine.pdf Click to access poem-2017.pdf Click to access in-tax-place-of-effective-management-noexp.pdf www.clydeco.com/blog/projects-construction/article/the-tide-continues-to-turn-for-offshore-companies See also: www.weareguernsey.com/literature/2017/adding-substance-and-creating-value-with-a-tise-listing/ bit.ly/2xdvB5Q www.vistra.com/insights/Cyprus-tax-concept-of-substance-and-substance-services www.oneworldmideast.net/CMSPages/GetFile.aspx?guid=7f233987-330b-4fab-8108-057e8abefb0e www.dentons.com/en/insights/newsletters/2017/november/30/south-africa-newsletter/south-africa-newsletter-november/tax-residency-place-of-effective-management-in-south-africa goo.gl/YTT6RR goo.gl/5WCoJN goo.gl/P5HzXe www.pavlaw.com/en/publications/is-substance-the-current-buzzword/ppp-301/38/ home.kpmg/cn/en/home/insights/2019/01/china-tax-alert-06.htmlwww.traverssmith.com/knowledge/knowledge-container/podcast-the-significance-of-substance-for-taxpayers-and-tax-authorities/#page=1 See also:www.gmlaw.com/news/greenspoon-marder-international-wealth-asset-planning-blog-tax-court-rules-that-offshore-asset-protection-trust-assets-are-not-available-to-the-taxpayer-for-purposes-of-paying-the-irs/www.careyolsen.com/briefings/tax-residency-corporate-governance-and-directors%E2%80%99-decision-making-update 0
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