April 4, 2017
Generally, a corporation is a resident of Canada if its central management and control is exercised from Canada. When this stops occurring, the corporation is considered to be a non-resident of Canada, regardless if initially incorporated in Canada or not. This can result in taxes owing
February 2, 2017
In October 2016 Patrice Dando was elected President of AMA (Arc Méditerranéen des Auditeurs). Shortly thereafter he was interviewed by « L’auditor » which is a publication for professionals from Catalunya. Patrice kindly provided the English version of the interview.
November 16, 2016
With approximately 12,500 foreign companies located in the country, Spain is the 5th largest economy in the European Union. It is perhaps the best platform to conduct business with Latin America.
October 4, 2016
New proposals specifically target the gifting of family limited partnerships and limited liability company interests. If enacted, they will result in a massive disruption in gift, estate and generation-skipping tax planning.
September 23, 2016
New work permit classification system and online application system being tested in select regions. Two foreign work permits to be rolled into one.
August 2, 2016
Australia is currently locked in a housing affordability crisis and the real estate market continues to boom. Read about some of the tax measures that directly impact Australian real estate owned by non-residents.
July 11, 2016
Mark Saunders of Wilder Coe Ltd. in London has already been asked many questions about the effect of the recent vote by the United Kingdom to leave the European Union. He has forwarded this article from the latest issue of the Wilder Coe newsletter and is more than willing to deal with questions raised by Integra member firms and their clients.
May 17, 2016
Has your small business discussed a contingency plan for a possible British exit from the EU? The risks should be identified and a plan should be made on how to manage them.
April 3, 2016
It is a striking statistic that only 33% of family businesses survive from one generation to the next. Read about some succession planning steps that should be undertaken.
February 29, 2016
In adopting a new banking tax law, the government has effectively increased control over the banking and insurance sector of financial institutions. Branches of foreign banks operating in Poland also fall within the scope.