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.
- When e-Sports Meet U.K. Tax: Domestic and International Considerations by Gary Ashford (U.K.)
- The Ultimate Beneficial Owner Register and the Netherlands by John Graham (Netherlands)
- China Eases Requirements for Claiming Treaty Benefits by Yang Sun and Xiuning Hao (China)
- Global Mobility from a U.S. Perspective: How and When Foreign Parents with U.S. Children and U.S. Assets Are Taxed by Stanley C. Ruchelman (U.S.A)
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.
