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Controlled Foreign Companies (CFC) rules are applicable to entities resident in foreign jurisdictions and controlled by UK residents. In some cases, CFC rules are also
One of the main features of taxation of private individuals in the UK is the specific approach to determination of tax relationship of an individual
In the light of worldwide business transparency strengthening trend some states and territories have applied or are currently applying registers of beneficial owners of companies.
The information is current as of July 12, 2018. EU member state Standard VAT rate, % Austria 20 Belgium 21 Bulgaria 20 Croatia 25 Cyprus
Since Scottish Partnerships (Register of People with Significant Control) Regulations 2017 have come into force on 26 June 2017, Scottish Limited Partnerships (SLP) are required
Almost all countries with normal taxation have their own lists of tax-free territories (so-called ‘offshore’ jurisdictions). The main purpose of such blacklists is to prevent