Page 5 - Model Convention News Today

A general introduction to the law on tax residence and fiscal domicile in Denmark.

A general introduction to the law on tax residence and fiscal domicile in Japan.

The definition of the concept of Permanent Establishment - ​​PE stems mainly from the need to minimize possible tax evasion in view of profits…

Delegation to third countries remains permissible with minimum substance requirements and enhanced supervision of third country…

Kelvin Yuen of DLA Piper provides the latest developments in the so-called ‘backpacker tax’ case.

Samuel Fernandes de Almeida and Rita Pereira de Abreu of Vieira de Almeida & Associados discuss the exit taxes on accrued capital gains in Portugal, double taxation and the interaction with the non-habitual tax residents regime.

International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

Presidential Task Force on the Refugee Crisis Initiative A Child Rights Response to Child Migration and Migrant Children at Risk The Taskforce on the Refugee Crisis Initiative was formed by the IBA to highlight the difficulties faced by refugee and migrant unaccompanied children. The showcase resulted in providing 2 reports. The report from the IBA and Irish Centre for Human Rights examines the situation of children on the move in the context of international migration, with a fo...

International tax issues including the principles of double taxation relief and an introduction to double taxation agreements

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