October 26, 2015
Introduction Trinidad and Tobago (T&T) is a twin-island Republic located in the southern Caribbean with a population of approximately 1.3 million. Unlike most of the tourism-based economies in the Caribbean, T&T’s economy is heavily dependent on the energy sector. T&T has transitioned from a primarily oil-based economy to a natural gas-based one with major investments…
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October 19, 2015
The United Kingdom consists of Great Britain and Northern Ireland. Great Britain consists of England and Wales and Scotland. The legal systems in the territories of the United Kingdom do differ in certain respects particularly in connection with land law. Certain taxes are devolved or becoming devolved but basically the legal systems allow anything to…
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August 18, 2015
Malta’s tax legislation provides for a number of benefits which can be derived by companies and their shareholders. The tax rules can lead to a tax burden in Malta which is significantly reduced or completely eliminated in certain cases, and the following are some of the key tax benefits which Malta can offer. Imputation system…
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August 7, 2015
Since the implementation of the transfer pricing guidelines in 2004, the tax authorities have entered into approximately ten Advance Pricing Arrangements (APA). The total number of APAs is low in the last ten years in comparison with that of other countries. To promote APAs, Taiwan’s Ministry of Finance (MOF) amended the transfer pricing guidelines on…
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August 4, 2015
Introduction The Commonwealth of Puerto Rico (“PR”) is a self-governing territory of the United States of America (“US”) with approximately 3,750,000 inhabitants. Located between the Atlantic Ocean and the Caribbean Sea, PR governs its internal affairs in a manner similar to that of the other 50 states of the US. The US has jurisdiction over…
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