
Controlled Foreign Companies rules in the United Kingdom
Controlled Foreign Companies (CFC) rules are applicable to entities resident in foreign jurisdictions and controlled by UK residents. In some cases, CFC rules are also

Controlled Foreign Companies (CFC) rules are applicable to entities resident in foreign jurisdictions and controlled by UK residents. In some cases, CFC rules are also

One of the main features of taxation of private individuals in the UK is the specific approach to determination of tax relationship of an individual

In the light of worldwide business transparency strengthening trend some states and territories have applied or are currently applying registers of beneficial owners of companies.

Definition of VAT VAT is a form of taxation of the value added during production or distribution of products and services which is widespread in

The international banking for non-resident customers has recently become a permanent source of news. While some of that news appear to be predictable (especially to

The information is current as of July 12, 2018. EU member state Standard VAT rate, % Austria 20 Belgium 21 Bulgaria 20 Croatia 25 Cyprus

In 2017 the legislation of Cayman Islands regulating collection, keeping and disclosure of information regarding beneficial owners of companies was amended. The registers of beneficial

Since Scottish Partnerships (Register of People with Significant Control) Regulations 2017 have come into force on 26 June 2017, Scottish Limited Partnerships (SLP) are required

Almost all countries with normal taxation have their own lists of tax-free territories (so-called ‘offshore’ jurisdictions). The main purpose of such blacklists is to prevent

Accounting (or bookkeeping) is usually understood as formation of systematic documented information on facts of economic life, assets, liabilities, income, expenses, sources of financing of