Sovereign Report – Issue 35

Content Summary

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  1. 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
  2. USA & Caribbean News
    • Obama signs HIRE-FATCA Bill into law
    • Cayman introduces investor incentives and raises capital
    • HKSE listing for BVI companies
  3. 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
  4. 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
  5. Fiscal News
    • EU to review Jersey, Isle of Man “zero-10” regimes
    • OECD launches peer reviews
    • Netherlands simplifies participation exemption rules
  6. Special Report
    • Residence and Ordinary Residence in the UK

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Sovereign Trust (Gibraltar) Limited
Tel: +350 200 76173