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Explain the importance of residence in relation to the taxation of an individual and company.
Describe the usual criteria applied to determine the residence of an individual. List the
considerations a bank might have in deciding whether to open an offshore operation. Outline the
usual confidentiality provisions under common law.

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Explain the importance of residence in relation to the taxat.pdf

  • 1. Explain the importance of residence in relation to the taxation of an individual and company. Describe the usual criteria applied to determine the residence of an individual. List the considerations a bank might have in deciding whether to open an offshore operation. Outline the usual confidentiality provisions under common law.