Pandemic realities: Implications for tax-residence of individuals, trusts and corporations. 10 December 2020
This session forms part of the STEP Europe Virtual Panel Discussions; a series of six webinars that will run once a month from December 2020 through to May 2021.
Travel restrictions and quarantine requirements are the ‘new normal’. Individuals can ‘get stuck’ in a jurisdiction that may not be their choice for employment or business purposes under usual circumstances. COVID-19 has raised a series of international tax questions on the residency of individuals, trusts and corporations. This has implications on the allocation of income and corporate taxation rights and may have significant repercussions from an inheritance tax perspective.
Practitioners of STEP Europe jurisdictions and the UK will discuss the impact and effect of the pandemic on residency for individuals, trusts and corporations with a pan-European focus.
- Dr Judith Taic TEP, Dr Judith Taic Tax Law Office, Israel
- Luigi Belluzzo TEP, Belluzzo International Partners, Italy
- Spyros Evangelou TEP, S.A. Evangelou & Co LLC, Cyprus
- Gerd Kostrzewa TEP, Heuking Kühn Lüer Wojtek, Germany
- Emma-Jane Weider TEP, Maurice Turnor Gardner LLP, UK
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