Legal Notice 378 of 2017 has amended the Qualifying Employment in Aviation (Personal Tax) Rules which were originally promulgated in 2016, and amended by means of Legal Notice 1 of 2017... Read Full Article »
Denmark is a benchmark country. It is the archetype of a high-tax, high-spend northern European economy. So, when politicians in various parts of the world debate fiscal policy, they sometimes ask the electorate if they would... Read Full Article »
This article covers the top international banking licenses in 2017 available from zero and low tax jurisdictions. It's focused on the Caribbean, South Pacific, and Latin America. While many countries issue private banking licenses... Read Full Article »
There are many alternative phrases to describe the sharing economy. One of them is the "collaborative" economy. Collaboration seems to be in very short supply, however, when it comes to the taxation of the companies... Read Full Article »
Hong Kong is one of the biggest financial centres in the world. It is home to many international enterprises and for more than a century, it has served as the gateway to mainland China... Read Full Article »
When are changes in taxation a tax "reform," and not merely a tax "change"? Why, when the Government says so of course! But I've noticed recently that there is a discrepancy in what some governments think is a tax reform... Read Full Article »
I've watched India's GST debacle from the bitter beginning, and had formed the belief that, after year upon year of broken promises, the tax would never see the light of day. However, now, I've been pleasantly surprised by... Read Full Article »
On the 24th of May 2016, The Authority for Transport in Malta has been designated as the authority responsible for determining the eligibility or otherwise of an individual wishing to apply for the Qualifying Employment... Read Full Article »
Something of a tax reform theme emerges from the news this week. And unlike in some countries (I'm talking about you in particular USA), some governments and legislatures are actually putting words into action for a change... Read Full Article »
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