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UK Tax Round Up - March 2024 | Proskauer Rose LLP

Welcome to March’s edition of our UK Tax Round Up. This month has seen a number of interesting cases covering a range of issues, from the deductibility of costs against employment. ....

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Tax News from the United Kingdom from March 2024

Tax News from the United Kingdom from March 2024
natlawreview.com - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from natlawreview.com Daily Mail and Mail on Sunday newspapers.

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There and back again - trustee residence for treaty purposes

The recent decision in Haworth v HMRC provides some useful judicial commentary on the correct interpretation of the "place of effective management"… ....

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The Management and Control Test Taxation of Cyprus and Foreign Companies

With this publication, we shall explore the notion of management and control as this is applicable in Cyprus and affects the taxation of Cyprus and… ....

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The Management And Control Test - Taxation Of Cyprus And Foreign Companies - Tax

In order to answer to the above question, the following
distinctions need to be made.
1. Management and control of
the business of the
company Vs. Shareholders control of
the
company
the company through their
votes at general meetings, while the board of directors
exercises control
of the business of the company
by its management. A long line of authorities supports this.
The board of directors exercises the central management and
control of the business, while the shareholders exercise the
control of the company.
The above principle is also specifically adopted in our
Companies Law Cap 113, Table A, section 80, subject to any ....

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