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US: Impact of Tax Reform on High Net Worth Individuals

www.orba.com/resources/alert/new-tax-law-brings-big-changes-individual-taxpayers www.shearman.com/en/newsinsights/publications/2017/12/tax-reform-summary-for-family-offices www.paulhastings.com/publications-items/details/?id=eacfed69-2334-6428-811c-ff00004cbded www.ropesgray.com/newsroom/alerts/2017/12/Tax-Reform-Bill-Doubles-Gift-Estate-and-GST-Tax-Exemptions.aspx goo.gl/ov6d1c www.klgates.com/tax-reform-and-investment-management-initial-observations-12-29-2017/ www.duanemorris.com/alerts/congress_passes_tax_bill_temporary_estate_tax_relief_1217.html www.seyfarth.com/publications/TRMA-122217 www.loeb.com/publications-clientalerts-20171222-incometaxprovisionsofthetaxandjobsact www.goulstonstorrs.com/NewsEvents/Advisories?find=163401 www.lewisrice.com/publications/key-provisions-in-the-final-tax-reform-bill-affecting-individuals/ www.stroock.com/publications/new-tax-law-dramatic-estate-gift-and-gst-tax-relief www.hugheshubbard.com/news/recent-changes-to-the-federal-estate-and-gift-tax-law www.stinson.com/Resources/Alerts/2018_Alerts/What_You_Should_Know_About_Estate_and_Gift_Tax_Reform.aspx www.klgates.com/changes-to-federal-estate-gift-and-generation-skipping-transfer-tax-laws-01-04-2018/ www.mwe.com/en/thought-leadership/publications/2017/12/new-tax-bill-estate-gift-generation-skipping Click to access January-2018-T-E-Client-Alert.pdf www.thompsoncoburn.com/insights/publications/item/2018-01-03/new-tax-law-s-doubling-of-estate-tax-exemption-compels-a-review-of-your-estate-plan www.friedfrank.com/siteFiles/Publications/FINAL_010818_ALookattheNewTaxLawandHowItImpactsYou.pdf www.stinson.com/Resources/Alerts/2018_Alerts/Changes_in_the_Tax_Cuts_and_Jobs_Act_of_2017_that_Impact_Individual_Taxpayers_for_Non-Business_Items.aspx www.bakermckenzie.com/en/insight/publications/2017/12/us-tax-reform-provisions-impacting-private-equity www.mwe.com/en/thought-leadership/publications/2018/01/impact-tax-reform-private-equity-ma-transactions www.winston.com/en/thought-leadership/tax-reform-s-impact-on-private-equity-and-m-a.html www.nelsonmullins.com/idea_exchange/alerts/additional_nelson_mullins_alerts/all/key-provisions-of-the-2017-tax-act-for-m-and-a-private-equity-and-real-estate www.cozen.com/news-resources/publications/2017/2017-tax-reform-major-changes-impacting-businesses www.haynesboone.com/alerts/us-tax-legislation-individual-and-passthroughs-provisions goo.gl/f1y5Cs www.bakerbotts.com/ideas/publications/2017/12/tax-reform-act—private-equity www.withersworldwide.com/en-gb/us-tax-reform-single-family-offices-and-considerations-for-2018 www.cozen.com/news-resources/publications/2018/tax-update-big-changes-in-the-estate-and-gift-tax-laws-require-attention www.skadden.com/insights/publications/2018/01/2018-insights/impact-of-new-us-tax-law goo.gl/SBpqqu www.kingsleynapley.co.uk/insights/blogs/family-law-blog/us-expats-in-the-uk-the-price-of-divorce-has-just-increased www.withersworldwide.com/en-gb/us-individuals-apparently-are-more-gilti-than-large-corporations goo.gl/TjsZzG Click to access banking_finance_alert_march_12_2018.pdf www.kramerlevin.com/en/perspectives-search/tax-reform-act-changes-to-cfc-attribution-rules.html Click to access Tax_Insights_April_11_2018%20pdf.pdf www.bakerbotts.com/ideas/publications/2018/april/irs-provides-interim-guidance...
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Switzerland: Taxation of Initial Coin Offerings

Click to access Tax-Newsletter.pdf blog.vischer.com/en/taxation-of-cryptocurrencies Click to access 2249.pdf blog.froriep.com/en/inital-token-offerings-ito-in-swiss-taxation Click to access 180219_ICO-EN.pdf Click to access dfi_2018_03_ch_1.pdf Click to access HUMA_BUB_CH-D-Wirtschaft_3-2018_20-21_Meyerlustenberger.pdf Click to access 181221-Tax-Newsletter-Dezember-2018_FINAL-3417105.pdf goo.gl/XPvmw5 Update: www.mme.ch/en/magazine/magazine-detail/url_magazine/fta_working_paper_on_crypto_currencies_and_icos/ www.estv.admin.ch/estv/de/home/direkte-bundessteuer/direkte-bundessteuer/fachinformationen/kryptowaehrungen.html www.mme.ch/en/magazine/magazine-detail/url_magazine/delegation_of_tokens_staking_rewards_and_vat/ 0
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UK: FCA Statement on Distributed Ledger Technology

www.jdsupra.com/legalnews/what-next-for-distributed-ledger-71744/ www.dlapiper.com/en/uk/insights/publications/2017/12/fca-issues-feedback-statement-on-dlt/ www.charlesrussellspeechlys.com/en/news-and-insights/insights/litigation–dispute-resolution/2018/initial-coin-offerings—an-unregulated-minefield/ Click to access fs17-04.pdf 0
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BVI: Limited Partnership Act enacted

www.ogier.com/publications/bvi-limited-partnership-act?doctype=PDF Click to access 2017_12_BVI_ALERT_Limited_Partnership_Act.pdf www.harneys.com/publications/legal-updates/the-british-virgin-islands-pass-a-new-limited-partnership-act www.chambersandpartners.com/article/3187/british-virgin-islands-new-limited-partnership-act-offers-significant-changes tridenttrust.com/knowledge/news-events/bvi-passes-new-limited-partnership-act-2017-september-2018/ See also: www.mourant.com/news-and-views/updates/updates-2021/extension-of-the-bvi-economic-substance-regime-to-partnerships.aspx 0
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