Europe: Strategy

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Welcome to the Mondaq Strategy homepage, here you will find thought leadership articles, podcasts, videos and webinars providing insights covering topics such as Economic Analysis, Government Policy, Public Finance, Investment Strategy, Management and Industry Updates and Analysis.
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Article
When Is A Day Not A Day? UK Tax Residence And The Statutory Residence Test
The UK determines tax residence based on the Statutory Residence Test (SRT). While the rules can be complex, incorporating five Automatic Overseas Tests, four Automatic UK Tests, eight potential split year cases, and the sufficient ties test (with five possible ties), in many cases the outcome ultimately turns on a simple metric: the number of days spent in the UK.
United Kingdom Commercial
DG
Dixcart Group Limited
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Article
When Is A Day Not A Day? UK Tax Residence And The Statutory Residence Test
The UK determines tax residence based on the Statutory Residence Test (SRT). While the rules can be complex, incorporating five Automatic Overseas Tests, four Automatic UK Tests, eight potential split year cases, and the sufficient ties test (with five possible ties), in many cases the outcome ultimately turns on a simple metric: the number of days spent in the UK.
United Kingdom Commercial
DG
Dixcart Group Limited
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Article
Elias Neocleous & Co LLC: A Strategic Partner For Critical Business Decisions
Elias Neocleous, Managing Partner of Elias Neocleous & Co LLC, discusses the firm's strategic vision for 2026 in a Forbes interview, focusing on innovation through AI-driven legal solutions and international expansion. He addresses Cyprus's evolving role as an international business hub and the reforms needed to strengthen its competitive position in the global market.
Cyprus Strategy
EN
Elias Neocleous & Co LLC
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