Tax & corporate structuring
Personal tax, corporate residence, cross-border profit and the rules that connect them.
Controlled foreign company (CFC) rules
Understand who can be taxed on foreign-company income before assuming that keeping profits abroad creates a deferral.
Exit taxes & departure planning
Separate personal deemed disposals, company migrations and tax obligations that continue after a move.
Personal tax residence
A usable residence plan accounts for home, family, work and travel under the rules of every relevant country.
Corporate tax residence
Incorporation, management and treaty rules can connect one company to more than one tax system.
Management & control: where is your company tax resident?
Understand the country tests, the decisions that matter and the evidence behind a genuine international management arrangement.
Permanent establishments
Remote staff, premises and contract activity can create obligations outside the company’s home country.
Transfer pricing
Related companies need commercially supportable terms that match the work each business actually performs.
Source of income
The customer’s address and the destination bank account are only two facts in a much larger analysis.
Economic substance
People, authority, assets and activity need to support the legal and tax position you intend to take.
Tax treaties & double-tax relief
Treaties can allocate taxing rights and provide relief, but eligibility and the current wording matter.
Canada: tax and international companies
Residence, foreign affiliates and real management are central to a Canadian owner’s international structure.
United States: tax and foreign structures
The outcome depends on the owner, entity classification, source of income and actual U.S. activity.
Panama: tax residence, source and substance
Territoriality is a starting point for analysis, not permission to ignore where work is performed.
Tax planning in Uruguay
Source rules, foreign capital income and residence elections must be analysed using the 2026 legislation.
Tax planning in Mexico
Home, foreign-company control and actual business management are central to the analysis.
Tax planning in Paraguay
The source of the activity matters more than the address of the customer or the bank.
United Arab Emirates: tax, residence and foreign companies
The FTA excludes wages, qualifying personal investment income and qualifying real-estate investment income from the activities used to determine an individual’s corporate-tax exposure.
Singapore: tax, residence and foreign companies
IRAS explains the 183-day test and administrative treatment for some multi-year employment patterns and work-pass holders.
Hong Kong: tax, residence and foreign companies
Hong Kong profits tax focuses on profits arising in or derived from Hong Kong from a trade, profession or business carried on there.
Thailand: tax, residence and foreign companies
The Revenue Department’s current foreign-income chart uses presence of at least 180 days in the calendar year when income is earned.
Malaysia: tax, residence and foreign companies
Malaysia taxes Malaysian-source income.
Indonesia: tax, residence and foreign companies
DGT guidance states that foreigners meeting domestic residence criteria generally report Indonesian and worldwide income.
Australia: tax, residence and foreign companies
CFC rules can attribute income from controlled foreign companies before a cash dividend reaches an Australian owner.
New Zealand: tax, residence and foreign companies
New Zealand’s transitional-resident exemption covers many foreign-income categories for eligible new or returning residents.
South Korea: tax, residence and foreign companies
The National Tax Service distinguishes residents with a Korean domicile or qualifying period of residence from nonresidents.
Türkiye: tax, residence and foreign companies
Türkiye distinguishes resident or otherwise fully liable taxpayers from nonresidents subject to limited liability on Turkish-source income.
Vanuatu: tax, residence and foreign companies
This draft has not verified the complete current Vanuatu tax code.
Italy tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Portugal tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Spain tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Cyprus tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Malta tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Greece tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Bulgaria tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Switzerland tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
United Kingdom tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Ireland tax system
Understand which person, company, income and assets the rules apply to before comparing rates.
Andorra tax guide: the decisions behind the headline rates
Connect personal tax, corporate tax, payroll, investment gains and indirect taxes before choosing a structure.
Armenia tax guide
Find the personal, business and payroll rules that matter before moving or establishing operations.
British Virgin Islands tax guide
Find the BVI personal and corporate tax guides, salary-cost detail and interactive comparisons, then connect the rules to the wider international plan.
Cayman Islands tax guide
Separate Cayman’s no-income-tax position from property duty, import charges, payroll costs and international reporting.
Oman tax planning: current rules and the 2028 transition
Find the right guide for personal income, company profits, VAT and employer costs.
Qatar tax planning: choose the right question
Navigate personal tax, business source rules, payroll costs and the minimum-tax overlay.
The Bahamas tax system: the charges behind a low-tax base
Separate personal income tax from VAT, National Insurance, property tax, business licence tax and the large-group DMTT.
Italy: personal tax guide
Italian residence, 2026 income-tax bands, investments, foreign assets, special elections and the tax work needed before moving.
Italy: corporate tax guide
Italian company residence, IRES and IRAP, current participation rules, financing, CFC attribution, outbound payments and business migration.
Portugal: personal tax guide
Portuguese residents are generally taxed on worldwide income. IFICI and grandfathered NHR positions are targeted exceptions, not a territorial system available to every new arrival.
Portugal: corporate tax guide
A company resident through its seat or effective management is generally subject to Portuguese tax on worldwide profits. Foreign-company attribution, participation relief and foreign-establishment rules require distinct tests.
Spain: personal tax guide
Ordinary residents are taxed on worldwide income. The Article 93 impatriate election has a different, limited framework; wealth taxes, social security and source-country taxes require separate calculations.
Spain: corporate tax guide
Resident companies are within Spanish corporation tax on worldwide income. A foreign legal form does not establish nonresidence where the actual management is in Spain; permanent establishments and withholding are separate connections.
Cyprus: personal tax guide
Cyprus-resident individuals are within a worldwide-income framework, subject to category-specific exemptions. Non-dom treatment primarily concerns Special Defence Contribution on specified investment income, not all personal income.
Cyprus: corporate tax guide
Cyprus-resident companies are generally taxed on worldwide income. The 2026 corporate rate and incorporation-residence reform must be used; older material describing a universal 12.5% rate or the former residence backstop is out of date.
Malta: personal tax guide
Residence, ordinary residence and domicile determine whether worldwide or remittance taxation applies. For qualifying remittance-basis individuals, Malta-source income remains taxable, foreign income is generally taxable when received in Malta, and foreign capital gains have a separate treatment.
Malta: corporate tax guide
Companies incorporated in Malta are ordinarily resident and domiciled there and enter the worldwide corporate-tax system. A foreign-incorporated company resident through Maltese management can have a different domicile and remittance analysis. The shareholder-refund mechanism is not the company's headline tax rate.
Greece: personal tax guide
Ordinary Greek-resident individuals are generally taxed on worldwide income. Articles 5A, 5B and 5C offer different conditional treatments for foreign income, foreign pensions and qualifying work; they are not interchangeable.
Greece: corporate tax guide
Resident companies are generally within tax on worldwide profits. Actual management, the attribution of controlled foreign income and permanent-establishment exposure should be tested independently of any personal arrival incentive.
Bulgaria: personal tax guide
Bulgarian-resident individuals are generally taxed on income from domestic and foreign sources. The headline flat rate does not replace the separate treatment of dividends, sole-trader profit, investment disposals or social contributions.
Bulgaria: corporate tax guide
Bulgarian-resident companies are taxed on domestic and foreign profits. A nonresident entity can have Bulgarian-source or permanent-establishment obligations without being a Bulgarian-resident company.
Switzerland: personal tax guide
Swiss residents face federal, cantonal and communal taxation within a worldwide framework. Foreign immovable property and business establishments can have exemption and rate-progression consequences. Private gains, professional trading income and cantonal wealth taxes need separate treatment.
Switzerland: corporate tax guide
A company with its seat or effective administration in Switzerland can be resident. Corporate income tax has federal and cantonal/communal layers; foreign establishments, property and participation relief mean worldwide classification is not a claim that every foreign receipt is fully taxed.
United Kingdom: personal tax guide
UK residence, 2026/27 income and investment taxes, foreign-income relief, departure and the annual filing calendar.
United Kingdom: corporate tax guide
UK company residence, profits, marginal relief, overseas operations, related-party rules and filing obligations.
Ireland: personal tax guide
Residence, ordinary residence and domicile determine scope. Resident and domiciled individuals are generally taxed on worldwide income; qualifying nondomiciled individuals can use remittance treatment for relevant foreign income and gains. Irish work and Irish-source income remain separate.
Ireland: corporate tax guide
Irish-resident companies are generally taxed on worldwide profits. Trading and nontrading income have different rate rules, while foreign distributions and establishments may have specific relief or exemption conditions.
Canada: personal tax guide
Residence, income categories, investment gains, foreign reporting and the tax consequences of arriving in or leaving Canada.
Canada: corporate tax guide
Company residence, Canadian and foreign operations, 2026 transfer-pricing rules, distributions, financing and the filing calendar.
United States: personal tax guide
US citizens and resident aliens generally report worldwide income. Moving abroad does not end citizenship-based taxation; an exclusion or foreign-tax credit addresses particular income and does not erase the filing framework. Nonresident aliens have a different source and business-connection analysis.
United States: corporate tax guide
Domestic corporations are generally within federal income tax on worldwide income, subject to foreign-income relief and anti-deferral rules. A corporation, partnership and disregarded LLC are different tax classifications. State and local taxes must be modelled separately.
Antigua and Barbuda: personal tax guide
Personal income tax and PAYE were abolished in 2016. This does not exempt unincorporated business income, corporate profit, property, sales or payroll-related charges; identify the legal taxpayer and activity before treating any receipt as untaxed.
Antigua and Barbuda: corporate tax guide
Corporate income tax is distinct from the abolition of personal income tax. The current sources establish corporate registration, payment and nonresident-business obligations; a complete worldwide-versus-source classification for each company type requires further legislation review.
Dominica: personal tax guide
Dominica Inland Revenue explicitly describes resident individuals as taxable on global income, subject to exempt categories and applicable treaties. Citizenship acquired without residence and an actual relocation are different tax situations.
Dominica: corporate tax guide
Resident corporations are taxed on worldwide income under the tax system described by the Global Forum and the ordinary current corporate guidance. Partnerships allocate income to partners rather than automatically using the company rate.
Grenada: personal tax guide
The published consolidated Income Tax Act section 8 taxes residents and nonresidents on Grenada-source assessable income. Its source-deeming rules remain important: working in Grenada or carrying on a business there cannot be converted into foreign-source income merely by invoicing abroad.
Grenada: corporate tax guide
Grenada-source profits are within the income-tax base. Section 30 also reaches foreign income incidental to a Grenadian business; the territorial label therefore requires an actual operational source analysis, not a foreign-customer or offshore-account test.
Saint Kitts and Nevis: personal tax guide
Individual income tax was abolished in 1980. Company income tax, unincorporated business tax, employment-related charges and property or consumption taxes are separate. A passport does not establish that the owner has ceased residence in another country.
Saint Kitts and Nevis: corporate tax guide
Corporate tax and filings continue despite the absence of individual income tax. Ordinary local companies and Nevis international entities need their own statutory classification. The current research does not establish a single tax-basis rule that safely covers every entity type.
Saint Lucia: personal tax guide
Personal taxation distinguishes residents, ordinarily resident individuals and nonresidents. Worldwide taxation is the ordinary-resident starting point, while qualifying residents who are not ordinarily resident can have remittance treatment for foreign income. The company foreign-income exemption is a separate rule.
Saint Lucia: corporate tax guide
The 2018 corporate reform excludes qualifying foreign-source income from resident-company assessable income. Relevant entities can lose that exemption if economic-substance requirements are not met; territorial classification here includes that material condition.
Panama: personal tax guide
Panama principally taxes Panama-source income. Where the work, capital or business activity generating the income is located matters more than the customer's address or payment currency. Immigration status is not itself a tax-residence or income-exemption ruling.
Panama: corporate tax guide
The ordinary corporate system is source-based. A 2026 law introduces a qualifying foreign passive-income framework from the 2027 tax year. Its multinational-group, income-category and substance conditions must be tracked separately from the current-year baseline.
Costa Rica: personal tax guide
Costa Rican-source income is the ordinary basis, with work location and the activity producing the receipt central to classification. A residence category does not automatically decide tax residence; digital-nomad treatment is specific to its authorised arrangement.
Costa Rica: corporate tax guide
The ordinary profits-tax base is Costa Rican-source income. Law 10381 adds specified foreign passive income for nonqualified entities belonging to multinational groups. The source-based label must retain this exception and the substance test behind it.
Uruguay: personal tax guide
Uruguay combines source-based rules with taxation of defined foreign capital income. The 2026 reforms extend the foreign-income analysis beyond the older interest-and-dividend description. Qualifying new residents have a separate election; this is not a universal exemption for overseas investments.
Uruguay: corporate tax guide
IRAE principally concerns Uruguayan-source business income. Certain foreign passive income of multinational-group entities requires a separate source-extension and substance review. The owner's IRPF rules and new-resident election do not determine the company's tax base.
Mexico: personal tax guide
Mexican residents generally owe income tax on worldwide income. A home and centre of vital interests are critical; a low day count or foreign payment account does not settle residence or source. Foreign-company attribution can accelerate tax before distributions.
Mexico: corporate tax guide
Mexican-resident companies are generally taxed on worldwide income. The location of principal management or effective management can make a foreign-incorporated entity resident; low-tax foreign earnings and dealings with related parties need further tests.
Paraguay: personal tax guide
The ordinary system taxes Paraguayan-source income, with separate regimes for personal services and capital income. Services performed in Paraguay can remain local-source even where the customer, contract and payment account are abroad.
Paraguay: corporate tax guide
Business profits and distributions are separate layers. A Paraguayan company must classify the source of its revenue, apply the appropriate business-income regime and then consider the distribution tax when profits reach owners.
United Arab Emirates: personal tax guide
UAE tax residence, employment and personal investments, business thresholds, VAT and the practical tax consequences of moving.
United Arab Emirates: corporate tax guide
UAE company residence, the 9% regime, current free-zone rules, Small Business Relief, deductions and compliance.
Singapore: personal tax guide
Singapore-source personal income is generally taxable. Resident individuals generally enjoy exemption for foreign-source income received in Singapore, subject to exceptions including income through a partnership. Work performed in Singapore is not foreign merely because the employer or customer is overseas.
Singapore: corporate tax guide
Singapore taxes locally accruing income and foreign income received in Singapore, subject to exemptions and other rules. The source, deemed-receipt and foreign-income relief tests justify a mixed classification rather than a blanket territorial or worldwide label.
Hong Kong: personal tax guide
Salaries tax, profits tax and property tax have separate source rules. A residence label or foreign payer does not decide the treatment of employment exercised in Hong Kong. The corporate foreign-sourced income exemption regime should not be applied mechanically to individuals.
Hong Kong: corporate tax guide
Profits tax normally follows the source of profit-producing operations. The foreign-sourced income exemption framework can bring specified foreign income received by MNE entities into tax unless the relevant substance, participation or nexus requirements are satisfied.
Thailand: personal tax guide
Thai-source income is taxable under the ordinary rules. A person resident in Thailand for the relevant income year can also be taxable on foreign-source income earned from 1 January 2024 and brought into Thailand in that or a later year, subject to applicable exemptions and treaty relief.
Thailand: corporate tax guide
Thai-incorporated companies generally pay corporate income tax on worldwide net profits. A foreign company doing business in Thailand follows different branch and source rules. An individual's remittance analysis does not exempt the company's earnings.
Malaysia: personal tax guide
Malaysia distinguishes local-source income and foreign income received in Malaysia. The current exemption for qualifying resident individuals' foreign income is conditional and does not transform work performed in Malaysia into foreign-source income. Residence rules include linked-year tests.
Malaysia: corporate tax guide
Locally derived income and relevant foreign income received in Malaysia enter different parts of the analysis. Corporate foreign-dividend exemptions have conditions that differ from the individual regime. The company's management and control must also be established.
Indonesia: personal tax guide
Resident individuals are ordinarily taxed on worldwide income. A limited, approved foreign-expert regime can alter the result for a qualifying period and income categories. A foreign client or overseas bank account does not by itself make services performed in Indonesia foreign-source.
Indonesia: corporate tax guide
Indonesian-resident entities are generally within tax on worldwide income. A foreign legal form, the owner's immigration category and the company's actual location of management and operations must be examined separately.
Australia: personal tax guide
Australian residents are ordinarily taxed on worldwide income, while qualifying temporary residents have important exclusions. Tax residence is not simply visa status; foreign-company attribution and departure capital-gains rules require separate analysis.
Australia: corporate tax guide
Australian-resident companies are generally subject to tax on worldwide income, with foreign-source exemptions and credits requiring their own tests. Incorporation, central management and control, and statutory ownership connections can be relevant to residence.
New Zealand: personal tax guide
New Zealand residents are generally taxed on worldwide income. The transitional-resident exemption is time-limited and does not cover all foreign employment or services income. CFC, FIF and financial-arrangement rules can tax amounts without cash distributions.
New Zealand: corporate tax guide
Resident companies generally enter tax on worldwide income. Incorporation, head office, centre of management and control by directors are alternative residence connections. Active CFC exemptions and foreign-tax relief do not erase the need to identify the relevant income first.
South Korea: personal tax guide
Ordinary Korean residents are taxed on worldwide income. Qualifying foreign nationals resident for no more than five of the preceding ten years have a limited foreign-income paid-in or remittance rule. A separate employment-rate election must be evaluated on its own conditions.
South Korea: corporate tax guide
A company with its head office, principal office or effective place of management in Korea is domestic for corporate-tax purposes. Its worldwide income and foreign-tax treatment are separate from a foreign employee's personal election or short-term residence concession.
Türkiye: personal tax guide
Individuals with full tax liability are within worldwide taxation. Citizenship alone is not the residence test. Specified exported services may qualify for a deduction only where the listed activity, foreign use and required payment conditions are satisfied.
Türkiye: corporate tax guide
A corporation with its legal centre or business centre in Türkiye is fully liable on worldwide profits. A foreign-incorporated company may therefore remain within Turkish taxation where the actual business centre is there.
Vanuatu: personal tax guide
Vanuatu's revenue-authority guidance states that it has no income-tax system. Rent tax, VAT and business licences nevertheless create real local charges and reporting obligations. The absence of general income tax does not terminate foreign-country residence or citizenship-based obligations.
Vanuatu: corporate tax guide
There is no general corporate income tax under the framework described by Vanuatu's government. Business licensing, VAT, gross-rent tax and foreign-investment approvals are separate. Another country may still tax a Vanuatu company through residence, source or shareholder-attribution rules.
Austria: personal tax guide
2026 salary brackets, investment rates, arrival values, exit-tax reporting and employee contributions with regional differences.
Austria: corporate tax guide
Company residence, 23% corporate tax, the 2026 CFC changes, withholding, VAT and the components of employer cost.
Belgium personal tax: residence, income and 2026 investment rules
Understand worldwide residence, income bands, local taxation, new capital gains and the evidence a move requires.
Belgium corporate tax: profit, management and foreign operations
Connect the corporate base with real management, CFC, withholding, VAT and employer obligations.
Jersey personal tax: residence, remittances and special treatment
Understand the ordinary worldwide basis, the narrower remittance category, 2026 allowances and the separate High Value Resident rules.
Jersey corporate tax: residence, rates and operating substance
A company’s tax result depends on its income, management and group context, alongside business licensing and the owner’s position.
Guernsey personal tax: residence categories and tax caps
Compare worldwide taxation, the resident-only standard charge and the separate cap regimes before choosing a residence pattern.
Guernsey corporate tax: scope, management and rates
Understand company residence and the 0/10/20 framework without treating a registered office as a complete operating structure.
Czechia personal tax guide for 2026
Residence, income bands, investment exemptions, social charges and the records needed before moving.
Czechia corporate tax and international structures
Understand company residence, 21% corporate tax, VAT, CFC rules and cross-border operating risks.
Denmark personal tax: 2026 bands, investments and relocation
A sourced guide to national and local salary taxes, share gains, arrival basis, CFC rules and the researcher scheme.
Denmark corporate tax: management, CFC, VAT and employment
Understand the 22% company rate, foreign operations, withholding, VAT and the actual components of a Danish employment budget.
Estonia personal tax: residence, investments and departure
Understand the 2026 income-tax base, foreign investments, employment charges and the consequences of moving in or out.
Estonia corporate tax: retained profits, distributions and cross-border rules
Compare company-level deferral with distribution tax, CFC rules, exit charges, VAT and the real location of business activity.
France: personal tax guide
Residence, salary brackets, investment levies, arrival basis, IFI, CFC rules and exit tax, with current dates and examples.
France: corporate tax guide
Territorial profits, corporate rates, CFC rules, withholding, VAT, employer contributions and company departure.
Georgia personal tax: source, residence and the right income category
Understand which income Georgia taxes, when the 1% regime fits, and where property and pension rules change the result.
Georgia corporate tax: distributions, management and operating costs
Model the company, owner, cross-border payments and payroll together before choosing a Georgian entity.
Germany: personal tax guide
German personal tax residence, income, cross-border obligations and the work needed before changing a structure.
Germany: corporate tax guide
German corporate tax residence, income, cross-border obligations and the work needed before changing a structure.
Personal tax in Gibraltar
Understand ordinary residence, overseas income, the two tax systems and the separate role of Category 2 or HEPSS.
Corporate tax and operating from Gibraltar
Territorial profit taxation, management and control, current rates and the practical obligations of a real business.
Personal tax in the Isle of Man
Worldwide income, 2026/27 allowances, tax-cap elections and the distinction between local capital-gains treatment and foreign obligations.
Corporate tax and substance in the Isle of Man
The 0/10/20 framework, worldwide resident-company scope, management and control and large-group minimum tax.
Personal tax in Hungary
Residence, income categories, investment gains, arrival values and the obligations behind the 15% rate.
Corporate tax in Hungary
The 9% rate, local business tax, management, CFC rules and the cost of running a real operation.
Japan personal tax guide
Tax residence, the non-permanent-resident remittance rules, investment cost basis, 2026 income tax and departure exposure.
Japan corporate tax guide
National and local corporate taxes, 2026 defense tax, foreign-company exposure, CFC rules and consumption-tax implementation.
Personal tax in Luxembourg
Worldwide income, private investments, arrival values and the conditions that can change the result for a relocating owner or employee.
Corporate tax in Luxembourg
The corporate, municipal and wealth-tax layers—and the management, participation, financing and reporting rules behind them.
Mauritius personal tax: residence, remittances and the 2026 changes
Use the current 35% top bracket, distinguish foreign income from local work and understand contribution caps.
Mauritius corporate tax: rates, substance and the full cost
Go beyond 15% and 3% headlines: company residence, CFC,partial exemptions, VAT and the additional corporate charges.
Netherlands personal tax: residence, the three boxes and moving capital
Understand how salary, business ownership and investments are taxed differently, and what needs to be documented when you arrive or leave.
Netherlands corporate tax: operations, ownership and the employer’s real cost
Corporate residence, profit tax, foreign subsidiaries, distributions, VAT and 2026 employer contributions belong in one operating plan.
Norway personal tax: income, wealth and international assets
A sourced 2026 guide to residence, salary layers, wealth tax, investment gains, foreign companies and arrival/departure planning.
Norway corporate tax: residence, NOKUS, VAT and distributions
Understand the 2026 operating-company rules and the cross-border questions behind a Norwegian or foreign company structure.
Personal tax in Poland
Residence, investment income, arrival values, incoming regimes and the costs of employment or departure.
Corporate tax in Poland
Company residence,19% and conditional 9% rates, international payments, CFC rules and operating compliance.
Romania personal tax guide
Residence, salary, dividends, investment gains and social contributions under the 2026 rules.
Romania corporate tax guide
Profit tax, the 2026 micro regime, distributions, CFC rules and the practical cost of operating a Romanian business.
Sweden personal tax guide
Residence, municipal and national income tax, investment gains, owner-manager rules and departure planning.
Sweden corporate tax guide
Company residence, permanent establishments,20.6% profit tax, CFC rules, VAT and international operating obligations.
Finland personal tax: residence, salary, investments and arrival cost basis
2026 national and municipal layers, payroll deductions, foreign investments, CFC rules and the evidence to prepare before a Finnish move.
Finland corporate tax: profits, management, CFC rules and VAT
A practical 2026 guide to Finnish corporate residence, 20% profit tax, outbound withholding, payroll, VAT and cross-border operations.
Iceland personal tax: 2026 bands, investment gains and arrival basis
Understand tax residence, salary and municipal tax, foreign-expert relief and why pre-arrival share costs still matter.
Iceland corporate tax: residence, CFC rules, VAT and withholding
Evaluate 2026 entity tax, actual management, foreign subsidiaries, outbound payments and operating costs.
The Bahamas personal tax guide: income, assets, NIB and property
Understand the absence of a general income tax alongside payroll contributions, VAT, property-tax changes and cross-border residence.
The Bahamas corporate tax guide: business licence, DMTT and substance
Compare turnover charges, international business companies, the large-group 15% minimum framework, substance and payroll.
Cayman Islands personal tax: salary, investments and relocation costs
Understand no ordinary income tax, arrival assets, pension caps, health premiums, property transfer duty and international tax exposure.
Cayman Islands corporate tax: substance, management and operating costs
Separate the absence of corporation tax from economic substance, entity choice, foreign tax, reporting, licences and employee costs.
British Virgin Islands personal tax guide
BVI zero-rate income tax, payroll tax, 2026 social-security and NHI ceilings, asset basis, indirect charges and a worked salary-cost illustration.
British Virgin Islands corporate tax and compliance
BVI company exemptions, 2026 beneficial ownership, economic substance, annual financial returns, payroll and the foreign tax questions incorporation does not settle.
Andorra personal tax: income, investments and moving in
A practical 2026 guide to IRPF, CASS, investment exemptions, foreign companies and the asset records to keep before relocating.
Andorra corporate tax and international structures
The 10% corporate rate, effective management, CFC rules, asset migration, payroll and IGI explained together.
Armenia personal tax: residence, salary and investments
Understand worldwide residence, the 20% salary rate, capped pension payments and Armenia’s phased 2026 health-insurance rules.
Armenia corporate tax: companies, VAT and cross-border payments
Compare ordinary 18% profit tax with conditional small-business regimes, VAT, payroll and nonresident payments.
Lithuania personal tax: the 2026 rules for a move
Residence, income bands, investment cost basis and the separate social and health contribution charges.
Lithuania corporate tax and international structures
2026 profit tax, shareholder payments, CFC exposure, payroll and exit rules.
Latvia personal tax: income, investments and relocation
Understand annual income tax, solidarity charges, cost basis and the effects of arriving or leaving.
Latvia corporate tax: distributions, owners and operations
Compare standard and optional 2026 dividend taxation, CFC exposure and the costs of a Latvian operation.
Qatar personal tax: salaries, investments and business income
Understand the salary exemption, private capital gains, residence, social insurance and the distinction between personal and business income.
Qatar corporate tax: source, management, QFC and minimum tax
Compare state, QFC and free-zone tax rules, foreign-income extensions, withholding and the large-group minimum tax.
Oman personal tax: 2026 rules and the enacted 2028 change
Separate current salary treatment from future 5% PIT, social-insurance phases, VAT, asset basis and residence.
Oman corporate tax: rates, management, VAT and employment costs
Understand ordinary business taxation, cross-border payments, minimum tax and the contribution changes affecting employers.