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TRUSTS ESTATES


Robert Guarnieri and Ian Hobson, of Ernst & Young, consider the new certification requirement

Chris Morgan, partner in International Tax Services at KPMG in the UK, rounds up the latest developments in the international tax world

Continuing our series of basic informative articles, Amanda Sullivan, BA CTA (Fellow) TEP, Expatriate Tax Writer and Trainer, outlines the rules that apply in taxing the earnings of expatriate employees

Continuing our series on transatlantic tax issues, Helen Williams & Bart Wheeler, Latham & Watkins, review the latest international tax proposals published by the Obama Administration

Mark Schofield and Harry Manisty, PricewaterhouseCoopers LLP, consider some of the practical implications for tax teams if the world embraces a substantial shift to green taxes

Withholding tax on dividends
 

In the last of our series on SMEs, Peter Davies, of Vantis plc, explains how to make the most of tax- and NIC-free benefits and expenses

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