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NETHERLANDS: Measures against 'letterbox companies' seek to improve country's reputation

INTERNATIONAL - FRANCE: Wealth property tax has significant effects for non-residents

The Japanese government's 2018 tax reform bill abolishes the recently introduced rule under which the heirs of a long-term resident foreigner who died outside Japan remain liable to Japanese inheritance tax (IHT) on estate assets anywhere in the world. The rule had threatened to derail the government's efforts to attract foreign talent to live and work in Japan, because it meant IHT liability could follow a foreign national for up to five years after leaving the country.

COMPRAVENDITA - NEW ZEALAND: Government tightens ban on foreigners' land purchases

INTERNATIONAL - JERSEY: Apple says relocation of Irish subsidiary does not reduce its tax liabilities

INTERNATIONAL - INDIA: Highest court rules that three days per year is enough to create permanent establishment

INTERNATIONAL - European Union: Taxation at source must take into account non-resident taxpayer's domestic costs

In "land credit" contracts, the borrower has the legally-assured option of early repayment of the home loan; but generally, even in ordinary contracts, that possibility is foreseen. The borrower may decide, therefore, at a certain point in the repayment plan, to close out the contract and repay the remaining capital, on which obviously he will no longer pay interest. Given this loss of earnings, the bank could, if the contract so stipulates, demand compensation (a penalty). According to a

The essential requirements for entering a partnership deed are three:- contributions;- jointly carrying out a business activity;- sharing in the earnings.