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Education: Living Wills and Lasting Powers of Attorney

www.skrine.com/insights/alerts/august-2021/the-hardest-choices-require-the-strongest-wills-thwww.makdap.com.au/publications/avoid-disputes-%E2%80%93-legal-wills-enduring-powers-attorney-appointments-enduring-guardianswww.stevens-bolton.com/site/insights/articles/advance-decisions-the-overlooked-asset See also:bit.ly/2W3sRKH 0
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Trends: G7 agree on 15% global minimum Corporate Tax Rate

www.ey.com/en_gl/tax-alerts/g7-finance-ministers-express-strong-support-for-global-tax-changes-under-beps-2-0www.traverssmith.com/knowledge/knowledge-container/g7-announces-agreement-on-global-taxation/views.gibraltarlaw.com/post/102gzun/g7-tax-dealwww.gov.uk/government/news/g7-finance-ministers-agree-historic-global-tax-agreementhome.treasury.gov/news/press-releases/jy0216assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/991640/FMCBGs_communique_-_5_June.pdfwww.osler.com/en/resources/regulations/2021/g7-finance-ministers-back-international-tax-reform-pillar-one-and-pillar-two-including-introducinwww.robinskaplan.com/resources/blog-posts/06/financial-daily-dose-672021-top-story-wary-markets-wait-for-may-jobs-report-after-april-bustwww.rpc.co.uk/perspectives/rpc-big-deal/the-beginning-of-the-end-for-tax-havens/#page=1www.greenwoods.com.au/insights-source/2021/6/8/g7-sets-key-parameters-for-the-beps-20-project-20-10-15pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3381309sl1254984225/g7-finance-ministers-agree-on-global-tax-reforminsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vao4ITUhtW1O2l7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navviews.gibraltarlaw.com/post/102h02p/starters-orders-g7-agreement-gets-talks-underwaywww.algoodbody.com/insights-publications/g7-finance-ministers-reach-consensus-on-pillar-1-and-pillar-2-proposalswww.twrblog.com/2021/06/a-proposed-global-minimum-corporate-income-tax-rate/#page=1www.macfarlanes.com/what-we-think/in-depth/2021/the-g7-and-reforms-of-the-international-tax-system/blog.macfarlanes.com/post/102h09k/g7-tax-plan-and-its-implications-for-investment-managerswww.skadden.com/insights/publications/2021/06/the-informed-board/is-tax-competition-deadwww.europeantax.blog/post/102h0t7/is-the-g7s-agreement-on-international-tax-reform-really-seismic-or-is-it-toowww.osborneclarke.com/insights/g7-historic-agreement-ups-momentum-of-global-tax-reform-for-large-multinationals/www.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/Tax_planning_and_consultancy/G7-Tax-Plan_230621blog.macfarlanes.com/post/102h09k/g7-tax-plan-and-its-implications-for-investment-managerswww.mourant.com/news-and-views/news/2019/global-perspectives-blog.aspxwww.mayerbrown.com/en/perspectives-events/publications/2021/06/one-small-step-but-perhaps-one-giant-leap-for-global-tax-reform-the-g7-agrees-on-a-broad-framework-for-pillar-one-and-twoc.spotler.com/ct/m17/k1/gNBBAqEB8HbGu75euEuvvh98vj9UwwCrPCykcCNQ4GHkuVJZsbc6Bcw5hw5gPeVsO3jXVjh7Blpt5bADmv1Cfw/sPNBNyqq2HI2dt4eoasis.rajahtann.com/eoasis/gn/at.asp?pdf=../lu/pdf/2021_06_G7_Global_Miniumum.pdf&module=LU&topic=LU0013147&sec=bwww.gibraltarlaw.com/insights/international-tax-bites-series-2-is-here-ep-1-global-tax-minimum-rate/#page=1www.lh-ag.com/wp-content/uploads/2021/06/Global-Tax-Deal_Where-Does-Malaysia-Stand_LHAG-Insights-20210630.pdfwww.lh-ag.com/wp-content/uploads/2021/08/Global-Tax-Deal-Simplified-Features-of-Pillars-One-and-Two_LHAG-Insights-20210826.pdfUpdate:insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Var%2F3lLFu7k0e17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.loyensloeff.com/ch/en/news/big-step-towards-agreement-on-pillar-one-and-pillar-two-n23043/trailer.web-view.net/Show/0XE431C22AAA67948FD47AD830EFE7F93DE0B8284C138EF5018B9BC3B09E143C38FC7B75182448CBB4.htmwww.oecd.org/tax/beps/130-countries-and-jurisdictions-join-bold-new-framework-for-international-tax-reform.htmwww.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2021.pdfmnetax.com/130-nations-endorse-global-tax-overhaul-nine-nations-hold-out-44960insightplus.bakermckenzie.com/bm/tax/international-oecd-inclusive-framework-majority-agrees-statement-on-revised-two-pillar-frameworkwww.admin.ch/gov/en/start/documentation/media-releases.msg-id-84315.htmlwww.gov.bm/articles/spirit-cooperation-bermuda-joins-oecd-%E2%80%98inclusive-framework%E2%80%99-global-taxation-planbfsb-bahamas.com/blog/2021/07/02/bahamas-supports-global-tax-reform/www.europeantax.blog/post/102h24p/international-tax-reform-now-its-time-to-get-excitedwww.greenwoods.com.au/insights-source/130-jurisdictions-sign-up-to-beps-20-two-pillar-planwww.algoodbody.com/insights-publications/oecd-inclusive-framework-agreement-reached-on-beps-2.0www.osler.com/en/resources/regulations/2021/oecd-g20-inclusive-framework-reaches-high-level-agreement-on-two-pillar-approach-to-international-tawww.traverssmith.com/knowledge/knowledge-container/oecd-announces-agreement-on-global-taxation/www.hklaw.com/en/insights/publications/2021/07/agreement-on-global-tax-reform-what-happened-and-whats-nextpinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YINTTNEWS_REFERENCE/legauUio3392966sl1260784367/130-countries-and-jurisdictions-join-new-framework-for-global-tax-reformwww.g20.org/italian-g20-presidency/documents/ministerial-meetings-documents.htmlwww.oecd.org/tax/beps/beps-actions/action1/ec.europa.eu/commission/presscorner/detail/en/IP_21_3582www.findknowdo.com/news/07/12/2021/secretary-yellen-says-consensus-near-international-corporate-tax-agreement?utmwww.algoodbody.com/insights-publications/g20-agreement-on-pillars-1-and-2www.macfarlanes.com/what-we-think/in-depth/2021/reforming-the-international-tax-system-what-you-need-to-know/www.rpc.co.uk/perspectives/tax-take/corporate-tax-update-july-2021/#page=1www.politico.eu/article/irish-central-banker-says-country-cope-global-corporate-tax-economy-ireland/www.ensafrica.com/news/detail/4715/explaining-the-call-for-global-tax-reform-www.expansion.com/blogs/garrigues/2021/09/07/llega-la-armonizacion-fiscal.html#page=1taxadviserseurope.org/blog/cfes-eu-tax-top-5-round-up-of-eu-tax-policy-news-6-september-2021/www.arthurcox.com/knowledge/irelands-consultation-on-oecd-tax-proposals/www.algoodbody.com/insights-publications/ireland-agrees-to-sign-up-to-oecd-inclusive-framework-political-agreement-on-the-oecd-two-pillar-approachwww.oecd.org/tax/international-community-strikes-a-ground-breaking-tax-deal-for-the-digital-age.htmwww.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.htminsightplus.bakermckenzie.com/bm/tax/international-emerging-consensus-inclusive-framework-approves-updated-two-pillar-planwww.eversheds-sutherland.com/global/en/what/articles/index.page?ArticleID=en/global/ireland/oecd-international-tax-agreementwww.arthurcox.com/knowledge/ireland-joins-revised-oecd-agreement-on-international-tax-reform/www.oecd.org/tax/beps/brochure-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-october-2021.pdfwww.jpm.rs/serbia-agreed-to-the-statement-on-a-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy/trailer.web-view.net/Show/0XE431C22AAA67948F18388C95920DD1AFDEE84DA27C924EE250AE017C29CA5D8D552835B8FF6C759D.htmwww.loyensloeff.com/nl/en/news/news-articles/agreement-on-pillar-one-and-pillar-two-global-tax-reform-n23713/blog.macfarlanes.com/post/102h8aq/oecd-triumph-as-momentum-gathers-for-a-global-minimum-taxblog.macfarlanes.com/post/102h8aq/oecd-triumph-as-momentum-gathers-for-a-global-minimum-taxwww.foxmandal.in/the-other-face-of-digitalization-changes-to-tax-laws-and-more/www.khaitanco.com/thought-leaderships/Agreement-on-global-minimum-tax-ratewww.osler.com/en/resources/regulations/2021/136-countries-agree-to-oecd-g20-inclusive-framework-s-two-pillar-solution-to-international-tax-reforinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vao24dVS3aPppF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.venable.com/insights/publications/2021/10/historic-oecd-global-tax-deal-reachedwww.oecd.org/tax/oecd-secretary-general-tax-report-g20-finance-ministers-october-2021.pdfwww.traverssmith.com/knowledge/knowledge-container/impact-of-oecd-international-tax-reform-plan/riskandcompliance.freshfields.com/post/102h8qn/global-tax-reform-the-october-agreement-on-the-two-oecd-pillars-and-remaining-chwww.freshfields.com/en-gb/our-thinking/knowledge/briefing/2021/11/a-new-tax-code-based-on–robust-pillars/www.bestmethodsblog.com/2021/12/oecd-pillar-two-the-eu-implementation-on-its-express-way/#page=1 Update:www.cbalex.com/sites/cbalex/files/publications/files/ocse_20.10.2021_-_eng.pdfriskandcompliance.freshfields.com/post/102hc7e/hot-tax-topics-for-the-industrial-sector-revolutionary-changes-to-the-internatiotechnologyquotient.freshfields.com/post/102hcb6/tax-matters-podcast-digital-taxes-and-trade-wars-will-the-oecd-g20-agreement-technologyquotient.freshfields.com/post/102hcb6/tax-matters-podcast-digital-taxes-and-trade-wars-will-the-oecd-g20-agreement-bwww.loyensloeff.com/be/en/news/articles-and-newsflashes/oecd-publishes-pillar-two-model-rules-on-iir-and-utpr-n24349/2021.12.23 – NF Tax – unshell pillar substance req min tax | 2021.12.23 – NF Tax – unshell pillar substance req – extwebs (vuturevx.com)Following suit, European Commission publishes draft EU Directive to swiftly implement OECD 15 percent global minimum tax | Insights | DLA Piper Global Law...
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Canada: New Taxation Rules impacting Transfers of Family Businesses to the next Generation

www.millerthomson.com/en/publications/communiques-and-updates/wealth-matters/june-30-2021-wealth/new-taxation-rules-impacting-transfers-of-family-businesses-to-the-next-generation-everything-you-thought-you-knew-about-intergenerational-transfers-is-now-wrong/www.canada.ca/en/department-finance/news/2021/06/government-of-canada-provides-details-on-next-steps-for-private-members-bill-c-208.htmlwww.thor.ca/tax-alerts/senate-passes-significant-tax-bill-aimed-at-facilitating-intergenerational-business-transfers/www.dwpv.com/en/Insights#/article/Publications/2021/Intergenerational-Business-Transferswww.bennettjones.com/Blogs-Section/Bill-C-208-Poised-to-Facilitate-Intergenerational-Small-Business-and-Farm-Transferswww.airdberlis.com/insights/publications/publication/bill-c-208-tax-implications-for-family-businesseswww.bennettjones.com/Blogs-Section/Tax-Relief-for-Intergenerational-Transfers-in-Limbowww.ey.com/en_gl/tax-alerts/canada–bill-c-208-amends-capital-gains-stripping-and-anti-surplus-rules-related-to-transfers-of-small-business-or-family-farm-or-fishing-corporationwww.bennettjones.com/Blogs-Section/Tax-Relief-for-Intergenerational-Transfers-in-Force-For-Now Update:www.millerthomson.com/en/publications/communiques-and-updates/wealth-matters/july-15-2021-wealth/update-on-bill-c-208-new-taxation-rules-impacting-transfers-of-family-businesses-to-the-next-generation/www.thor.ca/blog/2021/07/bill-c-208-department-of-finance-confirms-ita-amendments-are-in-force-and-modifies-its-intended-approach/www.canada.ca/en/department-finance/news/2021/07/government-of-canada-clarifies-taxation-for-intergenerational-transfers-of-small-business-shares.htmlwww.thor.ca/blog/2021/07/bill-c-208-department-of-finance-confirms-ita-amendments-are-in-force-and-modifies-its-intended-approach/www.tdslaw.com/resource/intergenerational-business-transfer-bill-c-208/?cn-reloaded=1&cn-reloaded=1www.tdslaw.com/resource/intergenerational-business-transfer-bill-c-208/?cn-reloaded=1&cn-reloaded=1langlois.ca/new-rules-for-taxing-intergenerational-transfers-a-major-gain-for-small-businesses/taxblog.dickinson-wright.com/2021/10/bill-c-208-intergenerational-business-transfers/?utm_source=rss&utm_medium=rss&utm_campaign=bill-c-208-intergenerational-business-transfers#page=1 Update:Intergenerational business transfers: Bill C-208 developments | Miller Thomson LLP | Canadian Business Law FirmAn amalgamation can disrupt Bill C-208 intergenerational planning – Thorsteinssons LLP Tax LawyersNew considerations when seeking to multiply access to the lifetime capital gains exemption | Miller Thomson LLP | Canadian Business...
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Education: Why not all Crypto-currencies have a heavy Carbon Footprint

www.osborneclarke.com/insights/not-blockchain-heavy-carbon-footprint/moulislegal.com/knowledge/nfts-are-they-bad-for-the-environment/www.stephenson.law/blog/is-blockchain-environmentally-friendly-or-are-we-simply-kidding-ourselveswww.skadden.com/insights/publications/2022/09/the-office-of-science-and-technology-policy-issues-a-reportwww.mccarthy.ca/en/insights/blogs/techlex/united-states-issues-report-climate-and-energy-implications-crypto-assets#page=1www.whitecase.com/insight-alert/green-revolution-blockchain See also:katten.com/files/1127742_2021_07_15_frm_fmf_crypto_meet_esg_esg_meet_crypto_1.pdfcarpenterwellington.com/post/bitcoin-mining-use-renewable-energy-says-texas-startup/environmentallawmonitor.com/emerging-issues/crypto-a-virtual-currency-with-real-life-energy-consequences/viewpoints.reedsmith.com/post/102hkew/bitcoin-mining-environmental-friend-or-foe#page=1www.ehslawinsights.com/2022/07/the-crypto-carbon-market-where-next/#page=1www.herbertsmithfreehills.com/insight/hsf-explains-the-merge-a-green-crypto-revolution-or-more-hypewww.dlapiper.com/en/us/insights/publications/2022/09/verra-contemplates-future-of-crypto-instruments-and-vcus/The Digital Gold Rush for cryptocurrency and the Environmental Damage it causes | Leigh Day 0
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