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US: Substantial Presence Test

www.cstaxtrustestatesblog.com/2021/07/articles/tax/accidental-americans-must-pay-us-tax-on-worldwide-income-and-provide-detailed-us-tax-reporting/#page=1bit.ly/3pOpK53www.loeb.com/en/insights/publications/2022/04/are-you-a-us-personbit.ly/3PZ0O63www.loeb.com/en/insights/publications/2022/08/are-you-a-us-person-for-us-gift-and-estate-tax-purposes 0
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Gibraltar: Tax Treaty with Spain prohibits inbound Transfer of Fiscal Residency and Exchange of Information

www.gibraltar.gov.gi/new/sites/default/files/press/2019/Press%20Releases/Text%20of%20Tax%20Treaty%20in%20English.pdfwww.gibraltarlaw.com/insights/international-agreement-on-taxation-between-spain-and-the-united-kingdom-regarding-gibraltar/english.elpais.com/economy_and_business/2021-03-16/spain-to-take-gibraltar-off-tax-haven-list-after-treaty-enters-into-force.htmlwww.gibraltarlaw.com/insights/acuerdo-internacional-en-materia-de-fiscalidad-entre-espana-y-reino-unido-en-relacion-a-gibraltar/www.gibraltarlaw.com/insights/hassans-legal-podcasts-episode-1-uk-spain-tax-treaty-regarding-gibraltar/#page=1www.gibraltarlaw.com/insights/gibraltar-spanish-tax-treaty/ 0
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US: Puerto Rico Act 60 – Can you avoid US Tax?

bit.ly/3sIRVBwTo File or Not to File: That Is the Question for Bona Fide Residents of Puerto Rico | Perspectives & Events | Mayer Brown See also:www.caplindrysdale.com/files/28505_bidens_proposed_tax_increases__how_do_they_affect_bona_fide_residents_of_puerto_rico.pdfwww.mayerbrown.com/en/perspectives-events/publications/2022/07/i-left-my-home-in-georgia-new-guidance-on-becoming-a-bona-fide-resident-of-puerto-ricoscarincihollenbeck.com/law-firm-insights/taking-advantage-of-puerto-ricos-tax-incentives 0
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UK: Court decision on corporate Residence, central Management and Control

www.macfarlanes.com/what-we-think/in-depth/2021/corporate-residence-the-court-of-appeal-decision-in-development-securities/www.rpc.co.uk/perspectives/tax-take/corporate-tax-update-january-2021/#page=1www.burges-salmon.com/news-and-insight/legal-updates/tax/recent-court-of-appeal-judgment-is-a-reminder-of-the-importance-of-company-residence/www.rpc.co.uk/perspectives/tax-take/development-securities-court-of-appeal-considers-company-tax-residence/#page=1 See also:www.charlesrussellspeechlys.com/en/news-and-insights/insights/global-markets/2022/have-you-packed-your-company-with-you/ 0
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