Stunning changes to tax code are underway in the US and are already resetting the global stage for capital investment. Pursuant to the House bill passed on 16 November, on 2 December Senate approved its version of tax reform en route to enactment of the Tax...
A recent New Zealand court case decided in October is the second one in recent years[1] to go through the courts involving the determination of the permanent place of abode concept (‘PPOA’). In this High Court case, the time bar was opened under Section 108(2) of the...