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Introduction This article provides a general overview on the present factors that determine the tax treatment of hybrid financial instruments and a discussion on how the Organisation for Economic Co-operation Read more

September 1, 2016

A note on tax issues relating to IP creation, development and acquisition, including the availability of deductions for expenditure on IP in Singapore Discussing reasons for incorporating an IP holding Read more

June 1, 2015

In our January 2013 issue of CNP Update, we briefly discussed some key changes to the UK tax regime pertaining to non-UK tax residents with investments in residential properties in Read more

March 1, 2013

Over recent years, buyers of residential properties in the UK (“Properties”) who are themselves not resident in the UK have usually been advised by their lawyers and other professional advisers Read more

January 1, 2013