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25 Jun 2018
Singapore Tax Regime – Main Principles
Corporate Income Tax (CIT) A company, whether incorporated in Singapore or otherwise, is considered a resident of Singapore for tax purposes if the place of control and management of its business…
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27 Jul 2016
The proportional penalty of 5% for the absence of disclosure of foreign bank accounts is unconstitutional
By decision dated July 22, 2016 (Decision n° 2016-554 QPC), the French Constitutional Court ruled that the provisions of Article 1736, IV of the French Tax Code (“FTC”) which determine…