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Finance
Potential Changes For Structuring Investments In India
India and Mauritius are likely to begin renegotiating the current India-Mauritius Double Taxation Avoidance Agreement (the “DTAA”) in the near future. The DTAA provides for the assessment of a capital gains tax on an investor only in the country of such investor’s residence....
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The Exit Tax: Three Years After The Introduction Of Section 877A.
It has been more than three years since the enactment of Sec. 877A, which introduced a mark-to-market tax on U.S. persons expatriating on or after June 16, 2008. Official records indicate that, although still relatively small, there is an increasing number of U.S. persons who have renounced, or...
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UK Residence: Greater Certainty In The Works
An individual’s UK tax residence status has a significant bearing on the amount of income and gains that is taxable in the UK. Somewhat surprising then is the fact that the United Kingdom does not have a clear definition of UK tax residence. The current definition rests primarily on court...
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