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Foreign travel advice The Gambia
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Ferry services between Banjul and Barra have been suspended until further notice; The Islamic Summit of the OIC (Organisation of Islamic Cooperation) will be held in Banjul on 4-5 May; road closures and delays at Banjul International Airport ('Safety and security' page).
Foreign travel advice China
Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Updated information on flooding (‘Safety and security’ page).
Guidance Living in South Korea
Information for British citizens moving to or living in South Korea, including guidance on residency, healthcare, driving and more.
Guidance Living in Nigeria
Information for British citizens moving to or living in Nigeria, including guidance on residency, healthcare and passports.
Paul Beare Wins IR Global Member Of The Year
Paul Beare has been named Member of the Year at this year’s IR Global Conference in Amsterdam.
Tax News Russia: Double taxation treaty
By the letter of the Ministry of Finance No. 03-00-RZ/16236 of 9.04.14 it is established that on the basis of the double taxation treaty only the beneficial owner of the corresponding income abroad can use privileges.
So far for the application of the lowered tax rate the tax residence certificate was enough (for example, for the recipient of dividends). However it is still not clear how to prove in practice that the person is the beneficial owner of the income.
Article supplied by Russia Consulting
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