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...
View ArticleUnited Kingdom: Treasury to Publish Responses to Consultations on Statutory...
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...
View ArticleUnited Kingdom: Government Releases Updated Proposals on Statutory Residence...
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...
View ArticleThe 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...
View ArticleUnited Kingdom *Special Report* – More Changes to Statutory Residence Test in...
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...
View ArticleUnited Kingdom *Special Report* – More Changes to Statutory Residence Test in...
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...
View ArticleTURKEY: Protests Impact Immigration Processing
Civil unrest in Turkey is currently causing delays in processing times for work and residence permits. In Istanbul and other cities, residence permit processing times have doubled. At Istanbul’s main...
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Italy – New Case Builds Jurisprudence on Tax Residency Issues
The Italian Supreme Court (Corte Suprema di Cassazione) recently published a case on tax residence.¹(For related coverage, see Flash International Executive Alert 2013-091, 21 June 2013). The case...
View ArticleEUROPEAN UNION: New Social Security Practical Guidance Issued
On 13 January 2014, the European Commission published a practical guide1 on the ‘Habitual Residence Test’ to help European Union (EU) member states2 apply EU rules on the coordination of social...
View ArticleUNITED KINGDOM: Consultation Published on Taxing Nonresidents’ Gains on Property
The U.K. government has published its plans to make gains made by nonresidents on U.K. residential property subject to capital gains taxation from April 2015 in a comparable way to U.K. residents....
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