• Property in Thailand: A Mixed Bag

    Property in Thailand: A Mixed Bag

    By Paul Gambles, MBMG Group

    Looking at the Bank of Thailand’s house-price index shows an unchecked 64% rise in the last ten years. But that doesn’t go anywhere near to telling the whole story.

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  • UK Inheritance Rules: Changes Affecting Non-UK Resident Individuals

    UK Inheritance Rules: Changes Affecting Non-UK Resident Individuals

    By Hed Amitai and Rich Risino, Memery Crystal LLP

    Since the introduction of the Annual Tax on Enveloped Dwellings (ATED) in 2013, corporates holding properties have been targeted, with changes to tax law being implemented on an almost yearly basis. ATED capital gains tax, non-resident capital gains tax, income and corporation tax changes and alignments have all been or are being introduced.

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  • The Billable Hour Kills Your Firm’s Values: What Are the Alternatives?

    The Billable Hour Kills Your Firm’s Values: What Are the Alternatives?

    By William Johnson, The Openside Group,

    William Johnson, Managing Director of The Openside Group, examines the critical influence that metrics have on behaviour and why what gets measured, matters.

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  • New Rule Requiring Foreign Applicants and Registrants to Have a US-Licensed Attorney

    New Rule Requiring Foreign Applicants and Registrants to Have a US-Licensed Attorney

    By Johnathan Wachs, Offt Kurman

    Effective 03 August 2019, companies and individuals outside the United States that are submitting trademark filings to the United States Patent and Trademark Offce (USPTO) will be required to designate a US-licensed attorney as a contact person for the filing.

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Consulting

Indian entrepreneurs

Avoid Eight Common Mistakes in Your Business Plan

By Sameer Kamboj, SKC World

Why would someone plan for failure? It may be a funny thought, but then why do so many plans fail instead of succeeding? It’s one thing to simply say that the plan went wrong, but quite another to admit that the reason it went wrong is that “we did not plan well!”

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Estate Planning

Cassis, Provence-Alpes-Côte d'Azur

How to Use the New Texts about Inheritance to Make Your Will

By Florian Vila and Prof Robert Anthony, Anthony & Cie

Our experience shows that international inheritance can be complex and diffcult to honour. In addition, in some cases where testaments are filed in different countries and depend on different laws, several readings of the deceased’s testamental wishes can be made. Situations can leave the door wide open to conflicts between heirs and may also create confusion on the application of inheritance tax. In this case, which law will prevail?

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Taxation

Swiss Alps with Matterhorn

Switzerland Remains One of the Most Attractive Tax Locations

By Andreas Hänggi, Treuhand-und Revisionsgesellschaft Mattig-Suter & Partner

The Swiss people voted “yes” at a referendum held on 19 May 2019, regarding the Swiss tax reform and AHV financing (“TRAF”). Based on this positive vote, Switzerland continues to offer a stable and reliable tax environment and remains one of the most attractive business and tax locations.

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