International and Emerging Markets Blog
Wednesday, October 17, 2012
| Posted by: Fiona Cullinan
Categories:
Thought leadership
| Tags: tax,
report,
guide,
relocation,
Europe,
financing,
intellectual property,
migration,
offshoring,
holding companies,
IP management,
relocating to Europe,
regional hubs,
business relocation

Despite the eurozone crisis, mainland Europe still offers opportunities for competitive advantage, according to our updated business relocation guide for 2012/13. Here we list the 10 most favoured European countries to relocate some or all of business operations to.
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Thursday, August 30, 2012
| Posted by: Fiona Cullinan
Categories:
China ,
Thought leadership
| Tags: tax,
China,
UK,
retail,
cross-border,
Nick Farr,
Hong Kong,
holding companies,
intermediary,
foreign investment,
WFOE,
Singapore,
structures,
franchise,
Shanghai,
retailers,
intermediate,
joint venture,
Beijing
China is the world’s fastest-growing major retail market. Following our previous post highlighting the opportunities for UK retail to expand into China, here we outline what to consider when structuring operations.
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Tuesday, May 29, 2012
| Posted by: Grant Thornton
Categories:
Thought leadership
| Tags: tax,
offshore,
tax planning,
domicile,
Paula Fraser,
overseas,
residence,
income,
non-domicile,
UK resident,
residency,
remittance basis,
foreign income,
nominated accounts,
Anna McBride,
RBC,
gains
Many of our readers are resident in the UK but domiciled elsewhere. If you’ve been a UK resident for tax purposes for at least seven out of the previous nine tax years, do you know that your domicile status affects your income tax as a UK-resident individual? Paula Fraser, Director of Private Client tax at Grant Thornton, and Anna McBride, Senior Tax Manager, review the income tax position for non-domiciled individuals (non-doms).
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Thursday, March 15, 2012
| Posted by: Nick Farr
Categories:
China ,
Thought leadership
| Tags: tax,
investment,
China,
cross-border,
financing,
Nick Farr,
Hong Kong,
Chinese,
CFC,
holding companies,
intermediary,
foreign investment,
Singapore,
structures,
financing company partial exemption,
WHT,
FCPE,
withholding tax,
HK,
intermediate,
substance,
restructuring
If setting up or investing into China from the UK, a Hong Kong or Singapore intermediate holding company offers a popular way to structure investments. But recent changes in China’s legal and regulatory framework are making foreign direct investment and/or restructuring more tax-efficient in certain cases.
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Thursday, February 23, 2012
| Posted by: Fiona Cullinan
Categories:
Thought leadership
| Tags: business,
tax,
tax planning,
international,
VAT,
subsidiary,
non-dom,
overseas,
CFC,
structures,
expats,
UK resident,
DTA,
transfer pricing,
profit,
SSE,
George McCracken,
WHT,
withholding tax,
substantial shareholdings exemption,
corporate tax,
repatriation,
exit charge
Many UK businesses are looking at international opportunities in 2012. But what are the ‘need-to-know’ tax considerations when taking your business abroad? George McCracken, Tax Partner at Grant Thornton, outlines some of the considerations and pitfalls for UK companies.
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Tuesday, December 06, 2011
| Posted by: Nick Farr
Categories:
China
| Tags: tax,
China,
technology,
tech,
IT,
incentives,
benefits,
R&D,
exemptions,
environment,
software,
Enterprise Income Tax Law,
business tax,
CIT,
hi-tech,
economic zones,
Shanghai Pudong,
West China,
deductions,
corporate income tax

From preferential corporate income tax rates to sector-specific exemptions and attractive location-based tax reductions, China is pulling out the stops to attract international high-technology enterprises. Here’s a summary of the benefits on offer for technology-led UK businesses willing to go the Chinese way.
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Monday, October 03, 2011
| Posted by: Grant Thornton
Categories:
India,
Interviews
| Tags: business,
tax,
Grant Thornton,
entrepreneurs,
HNWIs,
UK,
tax planning,
South Asia Group,
insight,
interview,
staff,
Meet our experts,
profile,
Q&A,
Harish Dass,
High net worth individuals,
Entrepreneurial Services Tax Team,
entrepreneurial services

“Our relationship with a client is one of ‘the trusted adviser’,” says Tax Manager Harish Dass. Which means busy entrepreneurs can get on with their business without having to consult a whole team of advisers. Here Harish talks about his work with UK entrepreneurs, many of which are of South Asian origin, and why tax should be top of everyone’s’ agenda right now.
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Wednesday, September 14, 2011
| Posted by: Nick Farr
Categories:
China ,
Thought leadership
| Tags: tax,
China,
remuneration,
Chinese,
national insurance,
secondment,
working abroad,
social security,
foreign nationals
The new Chinese social security rules mean that employers seconding staff to China may also have to budget for social security contributions and adapt remuneration packages for foreign nationals accordingly.
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Tuesday, August 30, 2011
| Posted by: Nick Farr
Categories:
China ,
Thought leadership
| Tags: tax,
investment,
China,
UK,
investors,
funding,
subsidiary,
Hong Kong,
regulatory,
supply chain,
holding companies,
foreign investment,
structures,
entity,
employees,
inbound,
staffing,
inward,
foreign exchange

What do investors and businesses from China (and other emerging economies) need to know before investing or setting up in the UK? Our quick guide covers the main issues: from choice of entity and location, to employment considerations, regulatory issues and foreign exchange controls.
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Wednesday, August 24, 2011
| Posted by: Nick Farr
Categories:
China ,
Thought leadership
| Tags: tax,
investment,
China,
technology,
due diligence,
financing,
Nick Farr,
intellectual property,
Hong Kong,
Chinese,
holding companies,
intermediary,
foreign investment,
IP,
WFOE,
Singapore,
structures,
expats,
entity,
FIE,
employees,
staffing,
business monitoring

The continuing increase in foreign direct investment in China has led to significant improvements in the country’s legal and regulatory framework. We outline eight key considerations for those wanting to invest – successfully – in the world’s leading recipient of foreign capital.
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