The International Business Structuring Association (IBSA) is the worldwide community for practitioners dealing with international business structuring and regulatory compliance. The association enables international business advisors to access and exchange knowledge, develop professional relationships and discover new business opportunities.
Members of the IBSA are drawn from a wide range of practice, providing advice and services to businesses with footprints in multiple jurisdictions. Members have access to a range of events and resources including Conferences, Webinars, the Knowledge bank and activity programmes led by local Branches in their country.
By becoming a member of the IBSA, you will have access to industry thought leaders around the world and opportunities develop long lasting business relationships. The IBSA is a not for profit association formed for the benefit of its members around the world. Follow us on Twitter @TheIBSA
Over the last 10 years we have seen major changes to the taxation of UK resident but non-domiciled individuals (“non-doms”) and from April next year we will see the introduction of further more radical changes which will substantially change the landscape in which non-doms will operate. In this article I set out some of these points to consider.
Many of you will be familiar with the Polycon case study, which I have often used to illustrate the issues involved in structuring the development of international companies. This was the basis of the recent IBSA annual conference at the Landmark hotel in London, and the issues that were raised were so varied and interesting that I thought I would summarise them – they epitomise the problems and opportunities when helping particularly medium sized companies develop their businesses internationally.
In our October 2015 newsletter, we discussed the Base Erosion and Profit Shifting (BEPS) project for which the OECD had just finalised their Action Points recommendations. Unlike EU’s legislation that has immediate effect when it becomes national law (which is obligatory for all EU Member States), or some federal legislation that is immediately transposed in the Member States’ jurisprudence, recommendations given by the BEPS Action Points are … only recommendations. However, in seeking to prevent multi-national corporations (MNCs) shifting profits from high tax to low tax jurisdictions and achieving unintended tax benefits, we have seen many countries enthusiastically implementing the BEPS proposals, including some non-OECD members.
18 Nov 2016
19 Nov 2015
19 Nov 2014