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Requirements for applying the inbound expatriate tax regime According to the rules regulating the inbound expatriate tax regime in Italy, employees are subject to tax on 30% of their Italy sourced employment income, assimilated income and income from self-employment, where…

What are the main considerations when expanding into the European Economic Area (EEA) or the UK for the first time? We have created a checklist of the top 10 considerations for a business taking its first steps in the EEA…

The inbound expatriates tax regime as provided for by Article 155 B of the French tax Code is one of the most efficient tax exemption mechanisms currently in force under French tax law. Beneficiaries of such regime who transfer their…

In response to recent changes to Tier 1 of the Immigration Rules, the UK Border Agency has released new application forms for each of Tier 1 (general) and Tier 1 (post study work).  The old versions of these forms are…

Under the UK tax system those who have a non-UK domicile are entitled to use the remittance basis of taxation whereby only income and gains which they “remit” to the UK is taxable here. So too the remittance basis applies…

The UK Government has decided to extend the registration scheme, which was due to end on 30 April 2009, for two more years.  The scheme will now end on 30 April 2011.  The scheme covers workers from the so-called “A8…