Sovereign Report – Issue 35
Content Summary
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- European News
- New UK higher tax rate comes into force
- US warns of legal action if Swiss renege on UBS deal
- Portuguese regime for non-habitual residents
- USA & Caribbean News
- Obama signs HIRE-FATCA Bill into law
- Cayman introduces investor incentives and raises capital
- HKSE listing for BVI companies
- Far East News
- Hong Kong and Singapore enable exchange of tax information
- UAE relaxes foreign ownership rules
- India to negotiate tax treaties with non-sovereign territories
- Legal News
- UK Court of Appeal remits pilot residence case
- ECJ rules that France can control inheritance of IP
- UK High Court upholds retrospective tax
- Fiscal News
- EU to review Jersey, Isle of Man “zero-10” regimes
- OECD launches peer reviews
- Netherlands simplifies participation exemption rules
- Special Report
- Residence and Ordinary Residence in the UK