Home » Archive by categoryCountries (Page 729)
CFC Rules, South Africa, Tax Banking, Regulatory, Risk Management, US

France: End and refund of the 3% tax on dividend distributions

www.ey.com/gl/en/services/tax/international-tax/alert–the-french-constitutional-council-rules-3-percent-contribution-on-distributed-amounts-is-unconstitutional Click to access SC_Publication_Landmark_French_Constitutional_Court_Decision_on_the_3_percent_Tax_on_Dividend_Distributions.pdf Click to access newsflash_-_end_and_refund_of_the_french_3_tax_on_distributions.pdf www.jonesday.com/French-Tax-Update—Repeal-of-the-3-Percent-Tax-on-Distributions-Exceptional-Corporate-Surtax-and-AFME-FTT-Protocol-12-01-2017/?RSS=true See also: bit.ly/2yWi6wU www.ey.com/gl/en/services/tax/international-tax/alert–french-government-issues-draft-amending-finance-bill-for-2017 0
Continue reading
France, Tax, Tax Planning Information Exchange, Transparency, Ukraine

Switzerland: Initial Coin Offerings in Switzerland

Click to access 2146.pdf Click to access IFLR_Initial_coin_offerings.pdf blog.froriep.com/en/practical-aspects-of-initial-token-offerings-ito-ico-kogens-luchsinger-froriep-switzerland blog.froriep.com/en/practical-aspects-of-initial-token-offerings-ito-ico-part2-kogens-luchsinger-froriep-switzerland-0 www.swissbanking.org/en/services/insight/3.14/virtual-currencies-bitcoins-and-the-like-whats-up-in-the-virtual-world www.bakermckenzie.com/en/insight/publications/2018/03/regulatory-aspects-ico-switzerland Update: www.swlegal.ch/en/news/newsletter-detail/regulation-of-swiss-initial-coin-offerings-icos/ www.wengervieli.ch/getattachment/cbbe58be-c7b1-42e0-8283-19319eaee1eb/Digital-Assets-Are-they-reflected-in-current-Swis.aspx See also: Click to access 0SwitzerlandBr.pdf Click to access br_switzerland_icolegalworkplan_june2018.pdf 0
Continue reading
Blockchain, Crypto Currencies, Switzerland China, France, Germany, Hong Kong, Risk Management, UK, US Information Exchange, Tax, Tax Information Exchange Agreement, Transparency, US

UK: REITs – using Jersey Companies and The International Stock Exchange (TISE)

www.ogier.com/publications/uk-real-estate-investment-trusts-reits-using-jersey-companies-and-tise www.tisegroup.com/listing/products/reits/ www.careyolsen.com/briefings/jersey-reit-choice-uk-property-investment www.careyolsen.com/briefings/jersey-listed-funds www.ogier.com/news-and-insights/insights/listing-reits-certainty-in-an-uncertain-time/ www.walkersglobal.com/index.php/publications/99-advisory/3789-why-jersey-and-guernsey-companies-are-a-great-choice-for-uk-reits See also: www.careyolsen.com/briefings/real-estate-finance-guernsey-property-unit-trusts Legal Lingo – Real estate taxation: a REIT good idea, Katherine Fielding (ropesgray.com) www.mourant.com/news-and-views/guides/overview-of-structuring-uk-real-estate-for-german-fund-investors.aspx REIT reform in the UK – further modernisation | Bryan Cave Leighton Paisner (bclplaw.com)
Continue reading
Funds, Guernsey, Jersey, Real Estate, UK

Australia: ATO releases practical guidance on fixed trusts

Click to access taxtalk-alert-ato-releases-practical-guidance-on-fixed-trusts.pdf www.codea.com.au/publication/australian-tax-office-provides-clarification-fixed-trusts/ www.taxathand.com/article/7504/Australia/2017/ATO-issues-guidance-on-determining-what-is-a-fixed-trust www.ato.gov.au/law/view/document?docid=COG/PCG201616/NAT/ATO/00001 See also: It Depends – What’s the difference between unit trusts and fixed trusts? 0
Continue reading
Australia, Tax, Trusts Funds, Uncategorized, US