Recent Data Set

When individuals are thinking of returning to live in the UK, there are a number of important matters they should consider before they move back to the UK.

This article focuses on Formerly Domiciled Residents (FDRs), who are non-UK domiciled under general law, but are deemed to be domiciled in the ...

A number of reliefs are also available to foundations, as well as to companies – amongst these are; the full imputation system, participation exemption, and access to appropriate unilateral agreements, Malta also has wide network of Double Tax Treaties.

Where the beneficiaries of a trust are not ...

In Switzerland, equity capital is recorded in the financial statements at the purchase price unless it is sold and a real profit is generated.

Withholding Tax

If a Swiss company distributes dividends to a Turkish shareholder, a withholding tax of 15% is applied to individual shareholders and 5 ...

An additional benefit of a PTC is the management cost. PTCs can typically be integrated within a family business, and can share a common board of directors and administrative facilities, as the family business, which in turn reduces costs. The initial set-up costs of a PTC might be higher, but the ...

There are several constitutional elements of an IOM Foundation that must be present for an application to be acceptable; this includes a completed application form, correct fee as detailed above and the Foundation Instrument (Instrument), and a redacted copy of the Foundation Rules (Rules) – in fact ...

When individuals are thinking of returning to live in the UK, there are a number of important matters they should consider before they move back to the UK.

This article focuses on Formerly Domiciled Residents (FDRs), who are non-UK domiciled under general law, but are deemed to be domiciled in the ...

Ndividuals wishing to move to Cyprus can apply for a Permanent Residence Permit which is useful as a means to ease travel to EU countries and organise business activities in Europe. Applicants can make an investment of at least €300,000 in one of the investment categories required under the ...

There are additional advantages available to companies established in Malta, depending on the specifics of the particular company and its employees.

Start-up funding is available for setting up operations in Malta. There is additional booster funding available if the company operates in the ...

In fact, duty of care lies at the heart of the Trustee’s role. All Trustees are beholden to fiduciary duties, like a company’s Directors. This means that Trustees are jointly and severely liable for the actions they take (or don’t take) in respect of the Trust. These general duties are briefly ...

A company may elect to exempt from UK corporation tax all of the profits of its overseas branches that are involved in active operating business. If this election is made, branch losses may not be offset against UK profits.


Controlled Foreign Company Rules (CFC) are intended to apply only where ...