Specialty Group: TAG Tax

China’s Ministry of Finance (MOF) and State Taxation Administration (STA) have issued Announcement No. 27 of 2026, ending the long-standing individual income tax exemption on dividends received by foreign individuals f ...

The Federal Government have just released the Exposure Draft (“ED”) legislation for its proposed taxation of discretionary trusts and unsurprisingly, it reflects the positions adopted in the Consultation paper previo ...

The Dutch expat scheme (previously known as the 30% ruling) provides a tax-free reimbursement for qualifying employees recruited from abroad to work in the Netherlands. The Dutch government has confirmed that the 30% ru ...

Authors: Rizquah Mohamed and Mbuyisile Nukeri Relocating abroad is a physical event. Becoming non-resident for South African tax purposes is a legal and tax event, and the two do not necessarily happen at the same time ...