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Germany: Pillar two Implementation under Way

Kabinettsbeschluss zum Regierungsentwurf eines Mindestbesteuerungsrichtlinie-Umsetzungsgesetzes (morganlewis.com)Draft Minimum Tax Directive Implementation Act: Minimum Taxation and Other Relevant Measures – Publications (morganlewis.com)Umsetzung der globalen Mindestbesteuerung in Deutschland – Säule 2 nimmt weiter Formen an – CMS Blog (cmshs-bloggt.de)www.cmshs-bloggt.de/steuerrecht/umsetzung-der-globalen-mindestbesteuerung-in-deutschland/#page=1 0
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UAE: Implementation of Pillar two delayed until 2025

United Arab Emirates delays implementation of Pillar Two until 2025 | DLA Piper Update;www.dlapiper.com/en/insights/publications/gulf-tax-insights/gulf-tax-insights—november-2023/uae-anticipates-implementation-pillar-two-by-implementing-domestic-top-up-taxwww.dlapiper.com/en/insights/publications/gulf-tax-insights/2024/gulf-tax-insights—march-2024/uae-ministry-of-finance-launches-public-consultation-regarding-the-implementation-of-pillar-two 0
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Thailand: Tax Policy Shift – Change in foreign Source Income Tax Treatment

Thailand’s Tax Policy Shift: Change in Foreign Source Income Tax Treatment for Thai Tax Resident – Kudun (kap.co.th)Thailand Revenue Department’s Latest Order Expanding the Tax Assessment of Individuals’ Foreign Source Income (chandlermhm.com)insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaoql5O8NRh%2BuF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navThailand’s New Tax Rules: Reporting Foreign Income for Residents – FRANK Legal & Tax (franklegaltax.com)New Guidance on...
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Canada: Court declines to apply “Armchair Rule”

www.canadianlawyermag.com/practice-areas/trusts-and-estates/brother-convicted-of-assaulting-sister-may-be-a-beneficiary-under-intestate-succession-law-case/380064hullandhull.com/Knowledge/2023/10/armchair-rule-canadian-law/www.rslaw.com/2023/09/28/saskatchewan-estate-litigation-update-gilchrist-v-gilchrist-2023-skkb-187/www.canlii.org/en/sk/skkb/doc/2023/2023skkb187/2023skkb187.html 0
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