www.collinsbarrow.com/en/cbn/publications/taxalert-deferred-capital-distributions-from-discretionary-family-trusts goo.gl/KprQrx Valuing Discretionary and Non-Discretionary Trusts www.blaney.com/articles/family-trusts-weighing-the-true-value-of-a-discretionary-interest?ipl=1 See also: headtopics.com/ca/discretionary-trusts-prove-problematic-when-it-comes-to-dividing-assets-4966389 0
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September 5, 2018 webmaster
Canada, Tax, Tax Planning, Trusts
www.arnoldporter.com/en/perspectives/publications/2018/08/second-circuit-limits-governments-ability www.jonesday.com/second-circuit-rejects-dojs-attempt-to-expand-reach-of-the-fcpa-08-29-2018/ Click to access SC-Publication-Second-Circuit-Limits-Extraterritorial-Reach-of-FCPA.pdf www.nortonrosefulbright.com/knowledge/publications/170088/ihoskinsi-second-circuit-rejects-dojs-expansive-interpretation-of-the-fcpas-extraterritorial-reach-to 0
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September 4, 2018 webmaster
Regulatory, Risk Management, US
www.hlengage.com/fincen-says-sar-filings-are-critical-to-its-cryptocurrency-work See also: goo.gl/Rrh2Fx www.manatt.com/Insights/Newsletters/Financial-Services-Law/FinCEN-Director-Gets-Real-About-Virtual-Currency 0
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August 29, 2018 webmaster
Crypto Currencies, Regulatory, Risk Management, US
www.mwe.com/de-de/thought-leadership/publications/2018/08/between-a-rock-and-a-hard-place See also: www.wilberforce.co.uk/wp-content/uploads/2017/01/Mark-Studer-Trusts-Trustees-2016-22-9-991-1001.pdf Click to access 2016_06_BMU_Issue_10_In_The_Matter_Of_ABC_Trusts.pdf 0
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August 28, 2018 webmaster
Bahamas, Bermuda, British Virgin Islands, Cayman Islands, Education, Guernsey, Isle of Man, Jersey, New Zealand, Singapore, Trusts, UK, US
goo.gl/3yv1qP gowlingwlg.com/de/insights-resources/articles/2018/federal-court-restricts-cra-fishing-expeditions/ www.canlii.org/en/ca/fct/doc/2018/2018fc622/2018fc622.html 0
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August 27, 2018 webmaster
Canada, Information Exchange, Transparency
www.sullcrom.com/irs-issues-proposed-regulations-on-pass-through-deduction goo.gl/ARQSzX www.taxprotoday.com/articles/irs-targets-loopholes-for-415b-pass-through-business-owner-tax-break?brief=00000158-7415-d9a7-ad5a-7c5fcac50000 www.irs.gov/newsroom/irs-issues-proposed-regulations-on-new-20-percent-deduction-for-passthrough-businesses 0
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August 23, 2018 webmaster
Tax, US
Click to access Tax-and-Real-Estate-Investment.pdf taxca.com/blog-2016-48 Click to access Scriv-Spring-12-Non-residents.pdf See also: www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4058/non-residents-income-tax-2016.html 0
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August 22, 2018 webmaster
Canada, Real Estate, Tax
goo.gl/amCq8F goo.gl/bfMQsQ www.mindengross.com/docs/default-source/publications/the-taxletter-trusts—new-requirements.pdf?sfvrsn=4 www.fin.gc.ca/n18/18-065-eng.asp www.fin.gc.ca/drleg-apl/2018/ita-lir-0718-eng.asp www.mindengross.com/docs/default-source/publications/the-taxletter-trusts—new-requirements.pdf?sfvrsn=4 Update: www.osullivanlaw.com/blog/2019/11/getting-ready-for-the-new-trust-reporting-and-disclosure-rules.shtml www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/november-10-2022/implementation-enhanced-trust-reporting-requirements-delayed/ www.blaney.com/getpdf.aspx?show=15667&type=publication&ipl=1 0
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August 21, 2018 webmaster
Canada, Transparency, Trusts
www.jonesday.com/proposed-treasury-regulations-provide-details-on-us-tax-reforms-transition-tax-08-15-2018/ www.daypitney.com/insights/publications/2018/08/13-controlled-foreign-corp-restructuring-for-us www.jdsupra.com/legalnews/relief-on-the-way-to-u-s-individuals-60994/ 0
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August 20, 2018 webmaster
CFC Rules, Tax, Tax Planning, US
goo.gl/SjRgnm Click to access Tax-Newsletter-August-09-2018-Informative-Memorandum.-Bill-to-amend-the-Income-Tax-Law-in-order-to-tax-estates-and-gifts-1.pdf www.hklaw.com/publications/iniciativa-para-imponer-un-impuesto-sobre-la-renta-a-herencias-legados-y-donativos-08-13-2018/ www.chambersandpartners.com/article/4079/seguimiento-a-la-propuesta-de-reforma-para-gravar-herencias-y-donaciones 0
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August 17, 2018 webmaster
Mexico, Tax