ENG Insights


Local Taxation and Transfers of Tax Residence

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In September 2019, the last US president Donald Trump hit the headlines with his decision to file residency paperwork for moving from Manhattan to Palm Beach, Florida (see New York Times article). Why did he leave his lifelong home, the place where he built the Trump Tower?

From Lapdogs to Watchdogs: the value of independence in auditing

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Local governments worldwide are charged with making spending decisions and delivering public goods and services, in part because local officials are seen as more informed and responsive to local citizens’ needs.

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