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View the related practice notes about Ab intestato

Glossary of Scottish private client words and expressions

Glossary of Scottish private client words and expressions This is a glossary of common words and expressions used in Scottish private client law with the nearest England and Wales equivalent (where relevant) and links to useful websites. Ab intestato Meaning Nearest English equivalent From a person dying intestate; description of property acquired according to the rules of intestate succession. None Action of specific implement Meaning Nearest English equivalent An action which requires the court to grant an order requiring a party to perform a specific act. In Scotland, there is no distinction between equitable and legal remedies as there is in England and Wales. Specific performance (an equitable remedy available for breach of contract that may be granted in addition to or instead of damages) Advance notice Meaning Nearest English equivalent A notice (registered in the relevant property register) to protect the grantee of a deed intended to be registered in the Land Register of Scotland. The 35-day protected period starts on the day...

Private Client jurisdictional guide—Argentina

Private Client jurisdictional guide—Argentina Taxation regime What factors determine tax liability in your jurisdiction (eg domicile, residence or citizenship)? Tax liability is determined by residence in Argentina. In general, Argentine citizens are considered residents and foreign individuals are considered residents for tax purposes if either (i) they are residents in accordance with Argentina's migration laws, or (ii) they stayed in Argentina for a period of 12 months (with certain allowed temporary absences). Argentine citizens can become non-Argentine residents by acquiring residency in a foreign state according to such foreign state migration laws, or when such citizen stays for a 12-month period in another state, provided in any event that temporary visits to Argentina not exceeding 90 days shall not affect this calculation. This loss of residency shall happen in the first working day of the immediate month after such 12-month period has elapsed. In any event, it is not too easy to lose Argentine tax residency as to do this, one has to prove to the tax authorities that such...