Topic
Tax Residency
72 published works
DMConsultants Blog
TELETRABAJO INTERNACIONAL Y RESIDENCIA FISCAL
La revolución digital y la consolidación del teletrabajo han difuminado por completo las fronteras laborales. Hoy en día, es habitual que una empresa española cuente con profesionales que operan desde…
DMConsultants Blog
¿CUÁNDO SE ES RESIDENTE FISCAL EN ESPAÑA?
La residencia fiscal determina en qué país una persona debe cumplir con sus obligaciones fiscales. En España, esta cuestión está regulada principalmente por el Impuesto sobre la Renta de las…
Temple Cambria - Blog
Residing in Spain means declaring in Spain: the worldwide income principle.
The income tax return Spain expatriates process is a key obligation that requires proper tax planning, especially when income or assets are spread across multiple countries. Every spring, between April…
Private Client Law Blog
Moving to the UK from the US? Plan before you pack
A move to the UK from the US often begins with practicalities such as visas and travel arrangements, but those steps are only the start. From a tax perspective, the…
China Law Insight
家族财富管理税务系列（一）：中国内地与香港税收居民身份认定——规则演进与最新案例解析
By King & Wood
作者：董刚 余悦 邓雅嘉 在跨境工作、投资或家庭成员分布于不同司法辖区的情况下，个人被认定为哪一司法辖区的“税收居民”，往往直接影响其纳税义务范围、税收安排待遇适用以及CRS金融账户信息申报等。 在中国内地与香港特别行政区（“香港”）之间，由于两地在税制结构及居民认定标准等方面的差异，实践中不乏个人同时符合双方税收居民条件的情形。为帮助读者更直观地理解相关规则，本文将从中国内地税收规则、香港税收规则，以及中国内地与香港税收安排三个层面，对个人税收居民身份的认定进行梳理。 阅读更多
Temple Cambria - Blog
The Beckham Law in Spain: Tax Advantages for Foreign Executives and Investors.
Spain offers a particularly attractive tax regime for foreign professionals and executives who relocate to the country. This regime, commonly known as the “Beckham Law”, allows individuals to be taxed…
Wills, Trusts & Estates Prof Blog
The super-rich who move for tax, and then move again
[Special thanks to Joel C. Dobris (Professor of Law, UC Davis School of Law) for bringing this article to my attention.] The irony was almost perfect: super-rich people who fled from…
FIRPTA Tax Blog
国税局对外国人的报税“身份认证”的规定给外国人的退税过程带来了进一步的妨碍和延误
作者: Michael W. Brooks (税务律师/DIRECTS董事长)和Angela Li (MBA) 大约在几年前，我们开始注意到美国国税局(IRS)给大量外国房地产售房者提交的报税发出CP5071 或 CP5071C(以下统称为“CP5071”）。这种通知是针对于出售美国房地产并申请预扣税退税的外国人士。在2025年, 我们大约有三分之一的客(30%!)收到了CP5071（身份认证通知），而这些通知严重延迟了客户的退税时间。请注意，出售美国房地产的外国人士通常在等待到数万, 数十万美元(有时甚至高达数百万美元)的退税。因此, 如果退税过程因为身份认证而被延迟数月,甚至超过一年(在现在的情况下很常见)，这对急切等待退税的非外国人士来说无疑是非常令人困扰的。那么我们再来详细分析一下: 这些频繁发出的身份认证通知到底是怎么回事？为什么外国人要完成这项身份认证如此困难？ 在完成身份认证前, IRS不会审查外国人的报税 Continue reading The post 国税局对外国人的报税“身份认证”的规定给外国人的退税过程带来了进一步的妨碍和延误 appeared first on FIRPTA Tax Blog.
European Union and Italian International Tax Law Blog
When Is a Trust “Resident”? Comparing U.S. and Italian Approaches to Trust Tax Residency
By Marco Rossi
Italy and Trusts: A Contractual Fiduciary Relationship, Characterized as an Entity for Tax Purposes While Italy does not have its own domestic trust law, it recognizes trusts that are validly…
European Union and Italian International Tax Law Blog
Italy’s Individual Tax Residency Rules: A Review After the Reform
By Marco Rossi
In Italy, the legislation on the determination of tax residency for natural persons (individual taxpayers) changed in 2024. The most significant changes concern the new definition of “domicile”, which is…