Interesting Jurisdictions - Moores Rowland Tax Consultants

Cayman Islands and the EU Black List

On 18 February 2020 the EU Finance Ministers updated the EU list of non-cooperative tax jurisdictions. Four countries or territories -Cayman Islands, Palau, Panama and

Being Location Independent within the EU

I previously wrote on the trend towards the EU taxing its non resident citizens – https://www.mooresrowland.tax/2020/01/the-eu-taxing-non-resident-citizens.html Similarly, we are frequently approached by location independent international

Key Points on South Africa Taxes

South Africa has a residence-based tax system, which means residents are, subject to certain exclusions, taxed on their worldwide income, irrespective of where their income

Transatlantic inheritance tax problems

UK Inheritance taxes – https://www.mooresrowland.tax/2019/10/developments-in-provision-of-private.html US Estate taxes – https://www.mooresrowland.tax/2019/12/the-us-estate-tax-is-imposed-on-gross.html I am a US citizen who has lived in the UK for nearly 20 years. As an

Cyprus Offshore Companies and Individual Taxes

We have been exploring Europe for a while – Special Personal Tax Programs in Europe – https://www.mooresrowland.tax/2020/01/special-personal-tax-programs-in-europe.htmlEstonia – https://www.mooresrowland.tax/2019/12/lets-talk-about-estonia.html Portugal – https://www.mooresrowland.tax/2019/10/brief-on-portugal-taxes-including-nhr.html EU – https://www.mooresrowland.tax/2020/01/the-eu-taxing-non-resident-citizens.html Malta – https://www.mooresrowland.tax/2019/11/lets-talk-about-malta.html UK

Moving from New York to Florida

We previously wrote on state domicile – https://www.mooresrowland.tax/2019/11/us-state-tax-residency-vs-domicile.html Florida has no personal income tax and no state estate tax, whereas New York currently has an income

Citizenship Based Taxation in Singapore?

INTRODUCTION 1. An individual who is a resident of Singapore for tax purposes is taxable on his income derived from Singapore as well as income

Tax residence and fiscal domicile in Vietnam

The tax laws neither define the term ‘corporate residence’, nor provide the conditions under which a non-locally incorporated entity (or foreign enterprise) can be a

Tax residence and fiscal domicile in the USA

U.S. ownership structures – U.S. taxes – Corporate residence The United States does not generally employ the concept of corporate ‘residency’ based on the seat

Special Personal Tax Programs in Europe

I have previously written about Portugal – https://www.mooresrowland.tax/2019/10/brief-on-portugal-taxes-including-nhr.html Malta – https://www.mooresrowland.tax/2019/11/lets-talk-about-malta.html UK – https://www.mooresrowland.tax/2020/01/tax-residence-and-fiscal-domicile-in-uk.html But let’s look at Europe as a whole as various jurisdictions compete to attract

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