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Canada: Tax-Deferred Capital distributions from Discretionary Family Trusts

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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US: Second Circuit rejects DOJ’s expansive interpretation of the FCPA’s extraterritorial reach to non-US persons

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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Canada: New draft trustee reporting legislation

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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Mexico: Inheritance and Gift Tax Bill reintroduced

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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