By Fabio J. Guzmán Ariza, Guzmán Ariza
Dominican tax law is mainly territorial: taxes are collected on income from Dominican sources or on income received by Dominican residents from sources abroad. The Dominican Constitution treats foreign and local investors equally under the law.
By Michael Reiss von Filski, GGI
Whilst in the accounting profession, global networks and associations are ranked according to their (financial) size, it is not always evident what this means for the quality of services provided. At least, and this is the advantage of the accounting profession, the figures available to compare different networks and associations are a rather reliable and measurable way of accountability. It is generally accepted that a larger entity, organisation or alliance cannot be that bad. Some even go even as far as to preach that the bigger the better.
By Pierre Reuter, THEWES & REUTER – Avocats à la Cour
Almost 50% of Luxembourg residents are non-nationals. Luxembourg has the highest proportion of foreign workers among all employed persons in the EU (50.5%). Expats are therefore very welcome in Luxembourg. However, there are still a certain number of rules to comply with.