management and control

[ShillGates]

As the title suggests; Are there any countries that do not have the management and control test?
SO for example open HK corp and that your home country does not have laws to consider this to be home country tax resident.

Obviously I know that its about how big the fish is, but non the less, is there anywhere better to live than UK , or UAE (control test coming 2023 I heard?)

 

[Martin Everson]

As the title suggests; Are there any countries that do not have the management and control test?
SO for example open HK corp and that your home country does not have laws to consider this to be home country tax resident.

Is management and control really the issue here or not wanting CFC rules?

7 Countries Without CFC Rules - Www.libertymundo.com

Countries without CFC rules do not attempt to tax income retained in controlled foreign corporations (CFCs). These 7 countries have no CFC rules

www.libertymundo.com

Obviously I know that its about how big the fish is, but non the less, is there anywhere better to live than UK , or UAE (control test coming 2023 I heard?)

When you say better than UK what exactly is it about post brexit UK that needs a country to have better?