This part of the topic index contains resources on residence and domicile, coming to and leaving the UK and holiday homes abroad. Please select the resource that you require by clicking on the relevant tab below.
This article considers the potential tax implications of investment in Australia using two hypothetical case studies, one involving a foreign resident located in a country with which Australia has a tax treaty, the other a foreign resident in a low-tax non-treaty jurisdiction. It considers the treatment of income from direct investment received through dividends, interest on government bonds, investment in the units of a managed investment trust, and capital gains tax (CGT) treatment of investments held by the individual on capital account. It also considers the tax treatment of income received through using a trust or company. This article is part of the Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg
This chapter considers the reasons surrounding the increase in single family offices in Switzerland. It focuses on the advantageous conditions for establishing family offices in Switzerland and outlines the tax system. It also considers the possible configurations for single family offices, including a classic single family office, an advisory company or a family holding. This article is part of the PLC Private Client multi-jurisdictional guide. For a full list of jurisdictional Private Client Q&As visit www.practicallaw.com/privateclient-mjg