Generally speaking royalties are a remuneration for the use of an intangible property (IP), such as technology or industrial know-how Invoicing of such royalties by a French company, owner of such IP, to foreign companies that use it raises numerous issues, both theoretical and practical. Indeed, the country where the company using the IP and […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Angéla Szőke of RSM Hungary. Angéla has joined IR as our exclusiveTax (Private Client), Tax (Accountants) & Tax (Law) Members in Hungary . “The achievements of RSM Hungary, founded in 2001, confirm that the values and beliefs of the founders of the company stand […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Menna Bowen of gunnercooke llp. Menna has joined IR as our exclusive Tax (Law) Member in England. What she’s best at: Menna specialises in tax advice, planning and tax enquiries, for corporate and individual clients. She has advised high net worth individuals, […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Sándor Hegedüs of RSM Hungary. Sándor has joined IR as our exclusiveTax (Private Client), Tax (Accountants) & Tax (Law) Members in Hungary . “The achievements of RSM Hungary, founded in 2001, confirm that the values and beliefs of the founders of the company stand […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Mónika Marczin of RSM Hungary. Mónika has joined IR as our exclusiveTax (Private Client), Tax (Accountants) & Tax (Law) Members in Hungary . “The achievements of RSM Hungary, founded in 2001, confirm that the values and beliefs of the founders of the company stand […]
UAE Private Wealth Series: Legacy Planning Legacy planning is key for all individuals holding wealth and/or in the process of creating value through their business. What are the tools available? What are their core features? How do they differ? The present publication compares some of the most popular legacy planning tools, as well as […]
IR Global, the world’s largest exclusive network of advisory firms is delighted to introduce Dr. Steffen Kranz of S&P SÖFFING Rechtsanwaltsgesellschaft mbH. Steffen has joined IR as our exclusive Tax (Law) Member in Germany. “S&P Söffing is one of Germany’s leading law firms specialized in the field of tax law and tax proceedings. S&P Söffing offers […]
UAE Immigration Alert The UAE cabinet has announced that expats coming to the UAE to work will need to obtain a “good conduct and behaviour certificate” from the home country(ies) where they have legally resided over the last five years. The certificate will need to follow a specific “UAE-compatible” form – i.e. notarised by Public Notary, legalised by the relevant government […]
INTERNATIONAL PROVISIONS The Tax Cuts and Jobs Act substantially altered numerous tax provisions applicable to multinational companies. The most significant modification is a move closer to a territorial tax system for corporations by way of a deduction for foreign-sourced dividends received from specified 10% owned foreign corporations. Deemed repatriation of deferred foreign income also is […]
1. Main Features The Flat Tax is an optional tax regime for new residents of Italy. Taxpayers entitled to opt in, are individuals that:– transfer their tax residence to Italy; and– have not been Italian tax residents in at least nine out of the ten years preceding the first year of effect of the option. […]
The U.S. is one of the few countries in which citizens are taxable based on their worldwide income, regardless of their country of residence. Only a few other countries—the Philippines is one—take this approach to individual taxation, with the majority of countries taxing only residents on worldwide income. The same ramifications— tax on worldwide income, […]
The Department of Ministry of Human Resources and Emiratisation (MORHE), has announced changes to the fee structure for issuing work permits linked to classifications of companies. The changes are effective 4 December 2017. To view the complete changes, see here. The new classification system splits companies into three categories according to the skill level and the culture diversity of their workers. […]