Volume 3 No. 1
Volume No. V3N1
Our first article looks to an issue on the horizon, the U.K. taxation of video game tournaments, known as e-Sports, which have seen tremendous growth but little legislation in recent years. From there, we move to the Netherlands, where the new and complex rules on ultimate beneficial ownership may affect individuals located around the world, not just in the E.U. Next, we turn to China, where new rules aim to standardize the administration and simplify the declaration of the entitlement to treaty benefits for nonresident taxpayers. Finally, in question and answer format, we address the tax benefits of trusts and the issues often encountered by non-U.S. parents with U.S. children.
Enjoy the read and consider circulating a link to the journal. You may find that the journal has several talking points of interest for corporate, H.N.W., and high-tech clients.