Estates

Determining residency is a difficult task under a facts and circumstances test where the outcome may be subject to interpretation. The United Kingdom (U.K.) faces unique issues because of the existence of the Commonwealth and the mobility of residents between member states. The U.K. has [...]

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Business

The United States implements the Affordable Health Care Act, FACTA, and a 3.8% Medicare tax, while other jurisdictions tout their advantages for business, finance and investment.  Clearly, the U.S. market is attractive in its own right which accounts for its take-it or leave-it attitude toward [...]

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