WLN tag: #law
Reduced rates of income tax applicable specifically for expats earning income in India orworking in India.
In certain circumstances, expats working in India or earning income in India may enjoy special tax treatment and reduced rates of income tax. 1. Employment income Salary income relating to services rendered in India is deemed to accrue or arise in India irrespective of: Accordingly, such salary income is ordinarily taxable in India. However, expatriate […]
Taxability of Foreign Expats in India: Residential status.
India has emerged as one of the world’s fastest-growing economies and a significant global destination for foreign investment, multinational business operations, technology development, and cross-border employment opportunities. Over the last few decades, the Government of India has progressively liberalised its foreign investment and foreign exchange regulatory framework with the objective of attracting global talent, capital, […]
Investing in Spain: A Legal Guide for Indian Investors
Spain is increasingly viewed among the international community as an entry point into the EU market and with an increase in the India and Spain bilateral trade, there are diverse investment opportunities across sectors such as renewable energy, real estate, technology and hospitality for Indian investors. The diversified economy in Spain coupled with its position […]
A Kill Switch for AI? The Most Interesting Part Is What’s Missing From the Debate
In July, an AI model broke out of its test environment and attacked someone else’s systems. Congress responded with a bill for an emergency shut-off. Brussels got new enforcement powers and has already used them. Beijing set up an international organisation of its own. Then September revealed that everyone had been reacting to the wrong […]
Warwick Legal Network Announces Appointments to Its Board of Directors
Warwick Legal Network (WLN) is pleased to announce the appointment of Jackie Wu of Long An Law Firm, China; J. Christopher Erb of White and Williams LLP, United States; Carlo Gurioli of bureau Plattner, Italy; and Mario Van Santvoort of Everest, Belgium, to its Board of Directors. Jackie Wu and J. Christopher Erb join the […]
Marketing of Domestic and Foreign Funds in ADGM: A Regulatory Overview
Abu Dhabi Global Market (“ADGM”) has established a comprehensive regulatory framework to govern the establishment and functioning of domestic and foreign funds in its jurisdiction. The ADGM Fund Rulebook issued in September 2025, provides extensive guidelines for establishing of funds and related managing, marketing, winding up activities. This article will cover the guidelines for marketing […]
Exit Tax in Poland vs Austria – A Practical Comparison
What is exit tax in principle? “Exit tax” (Wegzugsbesteuerung also called “tax on unrealised gains”) is a set of rules designed to tax latent (unrealised) capital gains when a taxpayer (or assets) leaves a jurisdiction in a way that would otherwise deprive that jurisdiction of its future taxing right on a later disposal. In cross-border […]
Portugal: Everything you need to know about Non-Habitual Resident (NHR)
1. The Original NHR Regime (2009–2023) – Now Closed The original Non-Habitual Resident (NHR) regime was one of Europe’s most attractive tax programs for expats, retirees, and remote workers. It offered some very generous benefits: – 10-year duration (one-time only, not renewable) – 20% flat tax on Portuguese-sourced income from certain high-value professions – Exemptions […]
Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status
Introduction Non-Domicile Cyprus: Tax Residency for Individuals and Non-Domiciled Status The Non-Domiciled framework has substantially strengthened Cyprus’s position as a favourable jurisdiction for international investors, entrepreneurs, and high-net-worth individuals seeking tax-efficient relocation. The regime offers significant exemptions from Special Contribution Tax (SCT) on dividends, along with a series of incentives aimed at professionals and shareholders […]
Exit Tax as a Barrier to Free Movement – Historical and Contemporary Reflections
Introduction Exit taxation, currently in place in many modern states, constitutes a significant obstacle to the free movement of people and capital. Although often justified by the need to protect domestic tax bases, exit taxes can materially influence individual migration decisions and must therefore be carefully considered before relocating abroad. In practice, a decision to […]