Lowtax Network
Content Update | Issue XI | 15 June 2007
ONLINE VERSION: HTTP://WWW.LOWTAX.NET/NEWSLETTER/CONTENT_UPDATE_XI.ASP


Dear Colleague,

This week: UK, Canada, Corporate HQs and Venture Capital.

I hope you find this update useful. Please remember that you can customise your mailing preferences by visiting your own profile page to choose from 29 offshore tax and law subjects in order to receive just the information you want. You can also unsubscribe completely by following the instructions at the bottom of this page.

Kind regards,

Kate James



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Onshore
CANADA

Canada Tax Fairness Plan Passed In Commons, by Mike Godfrey, Tax-News.com, Washington 14/06/2007
The Canadian Budget Implementation Bill, which contains Finance Minister Jim Flaherty's controversial 'Tax Fairness Plan', has been passed by the House of Commons and now awaits the approval of the Senate. [ FULL STORY ]
Rangel Backs Delay In US Passport Initiative, by Leroy Baker, Tax-News.com, New York 14/06/2007
US Congressman Charles B. Rangel has praised the Department of Homeland Security (DHS) for allowing Americans to temporarily travel to Canada, Latin America and the Caribbean without a passport, as long as they have proof of having applied for one. [ FULL STORY ]
EFTA And Canada Conclude Free Trade Talks, by Ulrika Lomas, Tax-News.com, Brussels 11/06/2007
Negotiations on a free trade agreement between the European Free Trade Area (EFTA) states and Canada have been concluded, the Swiss government has announced. [ FULL STORY ]

Canada Features

- LIVING ANS WORKING IN CANADA- THE EXPATRIATE PERSPECTIVE - By Caroline Maxwell, London
In this article, we look at a variety of issues relevant to expatriates living and working in Canada, including immigration, residence, and taxation.


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DOING BUSINESS IN CANADA - By Amanda Banks, London
In this article we look at the different ways in which a foreign corporation can do business in Canada, and examine the advantages, disadvantages, and taxation implications of each.


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OUTWARD INVESTMENT FROM CANADA - THE OFFSHORE PERSPECTIVE - By Caroline Maxwell, London
In this article we look at ways in which Canadian corporations can use an offshore subsidiary to achieve tax efficiency, and examine the suitability of two preferred jurisdictions in the light of recent events.


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INCOME TAX IMPLICATIONS FOR NON-REIDENTS INVESTING IN CANADIAN REAL ESTATE - By Michael I Atlas, CA, CPA, TEP
This primer distinguishes between business and non-business tax treatment of income from real estate investments by non-residents in Canada.


Canada Knowledge Base

- CANADA INDIVIDUAL NON-RESIDENT TAXATION
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CANADA HOLDING COMPANIES
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CANADA IMMIGRANT TRUSTS (FOR EXPATRIATE RESIDENTS)

 

Tax-News Headlines

Cayman Leader Attacks 'Politically Motivated' US Offshore Probe, by Mike Godfrey, Tax-News.com, Washington 15/06/2007
Cayman Islands Leader Kurt Tibbets has launched into a stout defence of his jurisdiction's reputation, dismissing accusations from US Senators that the Cayman Islands is a facilitator of international tax evasion as nothing more than 'political manoeuvring.' [ FULL STORY ]
BVI Clocks Up 11% Growth In 2006, by Leroy Baker, Tax-News.com, New York 15/06/2007
Giving his fourth annual State of the Territory address earlier this month, the BVI's Chief Minister Dr D Orlando Smith said that the BVI posted growth of 11% in 2006, registering GDP of US$992m. [ FULL STORY ]
IRS Extends Deadline For Reporting Foreign Accounts, by Leroy Baker, Tax-News.com, New York 15/06/2007
Taxpayers have an additional two days this year, until July 2, 2007, to file the Report of Foreign Bank and Financial Accounts (FBAR) form, the Internal Revenue Service has announced. [ FULL STORY ]

Onshore
UK

FSA Publishes Feedback On Private Equity Discussion Paper, by Philip Morton, Investors Offshore.com 15/06/2007
The UK's Financial Services Authority (FSA) has this week published its feedback on the 'Private Equity: A discussion of risk and regulatory engagement' discussion paper, which examined the impact that growth and development in the private equity market has on the FSA's regulation of the UK's wholesale markets. [ FULL STORY ]
Advisors Urge Offshore Savers To Take HMRC's Carrot, by Robert Lee, Tax-News.com, London 15/06/2007
Business advisors KPMG have warned taxpayers with offshore bank accounts that they are unlikely to escape scrutiny from tax inspectors if they fail to disclose under HM Revenue and Customs's offshore bank account amnesty. [ FULL STORY ]
Insurance Industry Debates Proposed New Accounting Standards, by Robert Lee, Tax-News.com, London 14/06/2007
The proposed changes to the way insurance contracts are reported will significantly impact the way liabilities are valued, leading to greater subjectivity in company accounts, according to business advisors Deloitte. [ FULL STORY ]
HMRC Announces Massive Carousel Fraud Sting, by Jason Gorringe, Tax-News.com, London 14/06/2007
After one of the biggest ever investigations by the UK's HM Revenue & Customs (HMRC), involving nearly 100 mobile phone traders and two separate criminal trials, six men behind a GBP85 million VAT fraud were jailed for a total of more than 47 years on Tuesday. [ FULL STORY ]
'Radical' Tory Tax Plans To Benefit UK Small Business, by Jason Gorringe, Tax-News.com, London 14/06/2007
Shadow Chancellor George Osborne has announced that he is developing a 'radical' package of measures aimed at cutting and simplifying tax for small business in the UK. [ FULL STORY ]

United Kingdom Features

- THE UK'S INTERNATIONAL COMPETITIVENESS - By Jason Gorringe, London
The UK's International Competitiveness: an analysis of double tax (onshore pooling), CFC rules and CGT treatment of corporate disposals; and how recent budgets have affected them.


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THE ONE THAT GOT AWAY - By Robert Lee, London
We examine the international repercussions for Britain of Gordon Brown's continuing failure to reform stamp duty legislation for share transactions.


United Kingdom Knowledge Base

- UNITED KINGDOM INDIVIDUAL NON-RESIDENT TAXATION
- UNITED KINGDOM SPECIAL EXPATRIATE FISCAL REGIME
- UNITED KINGDOM CORPORATE TAXATION FOR RESIDENT MULTINATIONALS
- UNITED KINGDOM FILM PARTNERSHIPS
- UNITED KINGDOM VENTURE CAPITAL TRUSTS
- UNITED KINGDOM REAL ESTATE INVESTMENT TRUSTS