Contact: Boodle Hatfield (London, England) As reported in our last edition, some fundamental changes to the taxation of 'non-doms' (UK residents who are domiciled abroad) are due to take effect from April 2017. A Consul ...

BY: ROBERT B. HAMLETT, JR. On December 18, 2015, the President signed into law the Protecting Americans from Tax Hikes Act of 2015, HR 2029, PL 114-113 (the “PATH Act”), which extends or makes permanent over fifty ( ...

Contact: Hal Zemel, Berdon LLP (New York, New York, USA) Recently, the IRS released the 2016 annually adjusted amount for the unified gift and estate tax exemption and the generation-skipping transfer (GST) tax exe ...

Contact: Voisin (Isle of Man) Jersey’s Taxes Office has reached an agreement with the UK tax authorities at HM Revenue and Customs (‘HMRC’) on the interpretation of the residence of companies under the 1952 Jersey ...