什么是汇入制(Remittance basis)? 如果您是非“英国居籍”(Domicile )身份,但您是“税务居民”(Tax Resident)身份,那您的海外收入和收益(gains and income)只要不汇入英国便不用纳税,这便是汇入制的基本规则。 如果您在英国居住并申请使用该制度,那么您前7个纳税年度内无须缴纳额外费用。 然而,如果您在过去的9...
Capital gain tax regime and foreign-sourced income regime in Southeast Asia Join us for an in-depth discussion on the comparison and impact of the new tax regimes across Southeast Asian countries. In Southeast Asia (SEA), we have seen many seismic shifts in tax rules that were announc...
This special regime, which is optional and aimed at attracting HNWIs, provides for a fixed 100,000 Euro annual tax on foreign income and gains, irrespective of their amount, and additional benefits, including the exemption of foreign assets from wealth taxes and inheritance and gift tax. This ...
To acknowledge that active income is not covered by the FSIE regime, disposal gains on assets (other than IP) derived from, or are incidental to, the carrying on of a business as a trader would be excluded. Trader means any entity that sells, or offers to sell, property i...
Dictionary, Encyclopedia and Thesaurus - The Free Dictionary13,838,146,627visits served TheFreeDictionary Google ? Keyboard Word / Article Starts with Ends with Text EnglishEspañolDeutschFrançaisItalianoالعربية中文简体PolskiPortuguêsNederlandsNorskΕλληνικήРусский...
2. Participation exemption (additional pathway for dividends and disposal gains) 3. Nexus requirement (for IP income) Where no exemption applies, double taxation relief is available. For details of the FSIE regime, please refer to oursummary diagram,Hong Kong Tax Analysis Issue H110/2022,Hong Kon...
January 2023. Four types of offshore passive income, namely (1) interest, (2) income from intellectual properties, (3) dividends and (4) disposal gains in relation to shares or equity interest, will be deemed to be sourced from Hong Kong and chargeable to profits tax under certain ...
Michael Melvin, Stefan Norrbin, in International Money and Finance (Ninth Edition), 2017 Financial Control Any business firm must evaluate its operations periodically to better allocate resources and increase income. The financial management of a multinational firm involves exercising control over foreign ...
This article surveys empirical studies of the static gains from a movement toward free trade and studies of the dynamic effects of growth in exports on per capita income. It also summarizes comparative studies of the trade regimes of developing countries undertaken in the 1960s to 1970s, which ...
It is proposed there would be three main baskets: active income, passive income, and capital gains. Foreign taxes at high and low tax rates would be pooled in each basket, making it easier to credit foreign taxes against Israeli tax thereon. ...