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Being Subject to Two (or more) Tax Regimes

Tony Foreman tax partner at accountants and business advisors PKF and co-author of the Zurich Tax Handbook highlights some unusual tax considerations arising from increased global mobility
Increasingly UK-resident individuals find themselves spending significant amounts of time working in another country and may even become resident in that country as well as in the UK. There are also people who are subject to two tax regimes because their country of origin will not let them go. An example of this is the USA. A UK resident who is a US citizen or who has a 'green card' is still required to file a US tax return and pay US tax.
Another common situation is for a UK resident to have a second home in another country. Some people even...

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