The revised version of the condensed OECD Model brings welcome clarity to the meaning of employer for Article 15 (short term assignment) purposes. […]
Category: Expatriates
Proposed new residency test – Complexity replaces uncertainty?
The Government has issued its proposals for a statutory residence test (“SRT”) for individual taxpayers. […]
Immigration crackdown on sponsor breaches predicted
UK Committee of Public Accounts report on lack of control over intra-company transfers (“ICT”) is predicted to spark enforcement of sponsor’s obligations. […]
