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  • Worried about Brexit? Don't be

    Worried about Brexit? Don't be

    Vivier and Co

    21 Mar, 2018

    Economists in favour of Remain largely agree that leaving the EU will deal a considerable blow to UK exports to Europe and weaken Foreign Direct Investment, which could lead to an increase in unemployment and a fall in GDP...
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  • Living in Cyprus: A scrumpTAXious Proposition

    Living in Cyprus: A scrumpTAXious Proposition

    Costas Tsielepis & Co Ltd, Chartered Accountants

    07 Jan, 2016

    Cyprus has always been an attractive tourist destination, as well as a great place to live and work and call home...
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  • United Nations Pensions Programme Rules, 2015

    United Nations Pensions Programme Rules, 2015

    GVZH Advocates

    14 Oct, 2015

    By virtue of Legal Notice 184 of 2015, the Government of Malta has issued new rules which provide for an exemption from income tax to beneficiaries who are in receipt of a pension or a widow/er’s benefit from the United Nations...
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  • the economic basket case of Europe

    the economic basket case of Europe

    Kitty Miv, Editor

    31 Jul, 2014

    It used to be known as the bread basket of the Soviet Union. Now Ukraine is more like the economic basket case of Europe. What's happening in the east of Ukraine right now is truly tragic. But leaving aside that ethnic conflict...
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  • By George!

    By George!

    Global Tax Insights

    25 Mar, 2014

    By George! The UK's Chancellor (Finance Minister) seems to have brought off the impossible by announcing a budget which everyone agrees with. Of course the Opposition (its duty is to oppose, as they always say) sent up some ritual distress flares, but they illuminated more of Labour's distress than Osborne's. Different commentators had different takes on the cleverness of the Budget, from very clever to surpassingly clever; but no-one called it stupid. Everyone realizes that it is an electoral Budget; that is hardly worth saying.
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  • Live Longer: Pay More

    Live Longer: Pay More

    Global Tax Insights

    12 Feb, 2014

    Germany is in the grips of its economically destructive Grand Coalition agreement, which we have previously had cause to criticize, and which will prevent any business-friendly tax measures from being implemented for as long as it lasts, so we should at least give a subdued cheer for Finance Minister Schauble's determination to press ahead with an increase in the pension age, although the increase, from the current 65 (as almost everywhere) to 67 by (wait for it) 2029, is underwhelming. Life expectancy in Germany has risen by 10 years in the last 50 years to 80 years at present: that may not sound very much, but consider that post-retirement lifespan has therefore gone up from 5 years to 15, on average, while the retirement age has not changed.
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  • A banking industry under siege

    A banking industry under siege

    Kitty Miv, Editor

    04 Jul, 2013

    Global Tax Weekly has been portraying Switzerland as a country under siege, or at least a banking industry under siege (they still make watches and cheese with holes in it quite successfully, as far as I know). But the enemies are not just without (everyone's enemy the European Union, the USA, sadly, and paper tiger the OECD) but also within, where the Government has been coming under sustained attack from what is presumably a socialist-inspired popular national suicide movement called the people's this or the people's that, which is only a whisker away from names like National People's Party.
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  • The opposite of open-ness is protectionism

    The opposite of open-ness is protectionism

    Kitty Miv, Editor

    29 Nov, 2012

    This column hasn't got much time for the IMF, which seems to spend most of its life telling governments to increase taxes, but just for once I have to agree with its glowing report on Panama, although why does the IMF carp about Panama's open-ness to other economies? The opposite of open-ness is protectionism, don't they realize? At all events, Panama seems to be getting everything right nowadays. You may say that it has the immense advantage of the canal, economically, and that's true, but it could so easily have gone the other way: twenty years ago or so Panama had the biggest collection of crooked banks to be found anywhere, had a booming drugs trade, and a President who ended up in American and French gaols.
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  • Italians do it 'on the black'

    Italians do it 'on the black'

    Kitty Miv, Editor

    11 Oct, 2012

    Half a cheer for Italy, which is pressing ahead with its plans for incentivizing small start-ups by cutting formation bureaucracy and waiving some minor taxes. But only half a cheer, because nothing is being done about the tangle of taxation which is reported to take nearly 300 hours a year to deal with for an average business. In fact the provision that entrepreneurs can offset 25% of their investments against taxable income sounds good, but can you imagine the forest of paperwork that the tax inspector will demand? With taxes so high and officialdom so intrusive, can you wonder that most Italians wanting to start a business will simply do it 'on the black'?
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  • Uncontrolled Warrior Princes Dressed Up As Ministers

    Uncontrolled Warrior Princes Dressed Up As Ministers

    Kitty Miv, Editor

    23 Aug, 2012

    Canada rounded off a week of pro-trade activity by announcing a mission to the Dominican Republic and Haiti. Presumably the trip forms part of the grandly-titled Global Commerce Strategy, which will see Trade Minister Ed Fast carrying out country-wide consultation on setting targets for the next batch of international trade deals. Also this week Angela Merkel and Stephen Harper pushed towards the goal of an expanded EU/Canada trade deal. If only people like Francois Hollande and Vladimir Putin set as much store by trade. 'Trade follows the flag' goes the mistaken saying; it's the other way around.
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