Individual Tax Australian residents are taxed on their worldwide income from all sources.  Foreign residents, however, are generally only taxed on their Australian-sourced income (i.e. money they earn while working in Australia). The rates of tax applicable to Australian resident… Read More

Introduction France is an attractive place for investors, it ranks among the top countries in Europe and worldwide for patent production. France is also home to a number of research and development centers. At the head of this research are… Read More

Introduction Mexico passed a tax reform law that took effect on January 1, 2014. There are many broad changes, including new income tax brackets, new taxes on certain dividends and gains, and changes to the maquiladora regime. Attached is a… Read More

Introduction 2012 brought about numerous tax incentives for foreign and U.S. investors and individuals who become residents of Puerto Rico. Additionally, there are tax incentives for Puerto Rico businesses that perform certain services for clients outside of Puerto Rico. Individual… Read More

Introduction In general, Canada recognizes four types of entities for income tax purposes: individuals, corporations, partnerships and trusts. Individual Tax Canadian citizens/residents are subject to tax on their worldwide income. The Canadian federal government uses a marginal income tax system… Read More