Spotlight: tax residence and fiscal domicile in Denmark
A general introduction to the law on tax residence and fiscal domicile in Denmark.
Source: lexology.com
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Spotlight: tax residence and fiscal domicile in Japan
A general introduction to the law on tax residence and fiscal domicile in Japan.
Source: lexology.com
Taxation of profits realized by foreigners in Brazil and the concept of Permanent Establishment - PE (*)
The definition of the concept of Permanent Establishment - PE stems mainly from the need to minimize possible tax evasion in view of profits…
Source: lexology.com
European Commission publishes proposals to amend UCITS and AIFMD frameworks
Delegation to third countries remains permissible with minimum substance requirements and enhanced supervision of third country…
Source: lexology.com
Success for taxpayer in Australia's 'backpacker tax' case | International Tax Review
Kelvin Yuen of DLA Piper provides the latest developments in the so-called ‘backpacker tax’ case.
Source: internationaltaxreview.com