Managing the Global Mobility Function 2012: Now Available
Tag Archive
United Kingdom *Special Report* – More Changes to Statutory Residence Test in Finance Bill 2013
The introduction of a Statutory Residence Test (SRT) in the U.K. with effect from 6 April 2013, has been the subject of a number of previous reports in Flash International Executive Alert. Draft legislation was published in December 2012 (see Flash International Executive Alert 2012-226, 13 December 2012) and, following additional representations made to... »
United Kingdom *Special Report* – More Changes to Statutory Residence Test in Finance Bill 2013
The introduction of a Statutory Residence Test (SRT) in the U.K. with effect from 6 April 2013, has been the subject of a number of previous reports in Flash International Executive Alert. Draft legislation was published in December 2012 (see Flash International Executive Alert 2012-226, 13 December 2012) and, following additional representations made to... »
The Netherlands: Tighter Conditions for Residence Permits
The Dutch government has announced changes to the conditions for family migration to the Netherlands which will take effect on October 1, 2012.1 The changes will only affect applications that are covered by national law and don’t apply to applications governed by European Union (EU) law.2 We discuss below the most important changes that... »
United Kingdom: Government Releases Updated Proposals on Statutory Residence Test
On 21 June 2012, HM Treasury released a document1 that summarizes the responses to the consultation on a U.K. statutory residence test, which we reported on in Flash International Executive Alert 2012-116 (20 June 2012). This document will serve as a basis for draft legislation on the Statutory Residence Test and details the reforms... »
United Kingdom: Treasury to Publish Responses to Consultations on Statutory Residence Test
H.M. Treasury has announced1 that a summary of the responses to the consultation on a U.K. statutory residence test will be published on the morning of 21 June 2012. It was announced that the document will be available at: www.hm-treasury.gov.uk/consult_statutory_residence_test.htm. Comments on the responses and the draft legislation are requested by close of the... »
United Kingdom: Delays Legislation on Statutory Residence Test
H.M. Treasury announced in a “Written Ministerial Statement” (WMS) that the proposed legislation on a U.K. statutory residence test will be delayed until the Finance Bill 2013 and implementation delayed until 6 April 2013.1 Background In June 2011, H.M. Treasury issued a consultation document “Statutory definition of tax residence a consultation.” (For details of... »
United Kingdom: Revised Guidance on Residence
The U.K. tax authority, Her Majesty’s Revenue & Customs (HMRC), has issued a revised version of its U.K. tax residence guidance “HMRC6 – Residence, Domicile and the Remittance Basis.”1 As this revision contains mainly minor changes to the version last updated in December 2010, the changes have not been described or highlighted as revisions... »
United Kingdom Court Ruling in Gaines-Cooper, Issue of Residence
The U.K. Supreme Court has issued its judgement on the Davies and Gaines-Cooper cases. In this article we provide some background on the cases (especially Gaines-Cooper) and describe the rulings of the Supreme Court. Background Mr. James and Mr. Davies together in the Davies case, and Mr. Gaines-Cooper sought judicial review of a determination by HMRC that... »
Greece’s Residence Rules Altered
Greece’s tax law 3943/2011 (ΦΕΚ Α΄66/31.03.11) on combating tax evasion and the staffing of the tax auditing department was enacted in the spring of 2011. KPMG Note Previously, Greek tax legislation did not define tax residence. The new law has addressed this lack of legal clarity, and includes the objective rule of physical presence... »
Romania and Fiscal Code Reform
Several changes have been made to all titles of Romania’s Fiscal Code, as well as to legislation on some other financial and tax matters. Among other things, worldwide taxation of the income of individuals who become Romanian residents has been accelerated. Government Ordinance no. 30/2011 amending and supplementing Law no. 571/2003 regarding the Fiscal... »