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The massive increase in international business resultant from the information revolution, at the same time, has led to a blurring of geographical boundaries.For example, the main stock exchanges attract capital investment from across the globe.B) A limited partner’s liability is limited by the amount of their investment.

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Tax professionals in a local tax practice (CPAs, accountants, enrolled agents, attorneys) have an inherent "conflict of interest" for aggressive representation of any one client because they do not want to antagonize the local IRS revenue officer or examiner in a way that will have a negative impact on their other clients.

More An OIC is an agreement between a taxpayer and the Internal Revenue Service that settles the tax debt for less than the full amount owed.

The companies may have more employees based outside the home country; more investment made by that company in other parts of the world; and more income from international operations so that someone looking at these figures alone would have great difficulty in identifying what, if any country it was mainly resident in.

During the period of the industrial revolution the assets of heavy industry were easy to identify and value.

It is quite likely that you will have one or two clients with assets in Spain and when it is time to deal with their estates, the probate in Spain could be a source of uncertainty or a source of conflict if there is not a Spanish Will in place.

We can help you and your clients to avoid delays when dealing with cross-border estates between UK- Spain.

Ownership of a company can therefore be difficult to ascertain in terms of nationality.

The operations of such companies are often multinational with the original operational base becoming one part of the overall business.

We should distinguee between British citizens living in Spain and British citizens living in the UK with assets in Spain.

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