This event was hosted by the Institute of Tax Law at the Centre for Commercial Law Studies, Queen Mary University of London.
There is a small but growing number of individuals who do not reside in their jurisdiction of origin or whose residence is split between more than one jurisdiction. There are many reasons for the increase in the number of expatriates and cross-border individuals, including employment, education, family ties and cross-border relationships. The nature and length of these migrations vary with their motivation. The panel discussed the nature of migration and expatriation today – the types of migrants and expatriates and how their tax residence should be determined – and considered the tax consequences and reporting requirements that are imposed on these individuals.
Watch the full event.