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Canada: Tax Avoidance and Tax Planning – General Anti-Avoidance Rule

taxpage.com/articles-and-tips/general-anti-avoidance-rule/tax-avoidance-tax-planning/ Update: www.osler.com/en/resources/regulations/2021/supreme-court-of-canada-hears-alta-energy-appeal-on-benefits-under-tax-treaties tinyurl.com/3xchs6s9 insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoeeG%2FFYNIukV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/may-11-2023-2/proposed-changes-general-anti-avoidance-rule/ A new era for the Canadian GAAR www.thor.ca/blog/2024/01/whats-new-the-latest-evolution-in-the-gaar-modernization-proposals/https://www.parl.ca/LegisInfo/en/bill/44-1/C-59 0
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Anti Avoidance Rules, Canada, Tax, Tax Planning Corporate Taxation, Spain, Tax, Tax Planning

US: Federal Estate Tax Exemption increase for 2018

www.nutter.com/generation-to-generation/gift-and-estate-tax-exclusion-amounts-set bit.ly/2gFKJXs www.natlawreview.com/article/are-you-looking-forward-to-2018-we-are www.thompsoncoburn.com/insights/publications/item/2017-10-20/what-you-should-know-about-estate-and-gift-tax-2018-inflation-adjustments www.jdsupra.com/post/documentViewer.aspx?fid=cd99451e-963d-4ace-89a5-237a5facf416 www.jdsupra.com/legalnews/irs-announces-2018-estate-and-gift-tax-74571/ Click to access rp-17-58.pdf corporateblog.mmwr.com/turbo%20sidebars/1/ www.proskauer.com/publications/newsletters/personal-planning-strategies-december-2017/ www.seyfarth.com/publications/CA061419-CORP 0
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Tax, Tax Planning, US Brazil, Tax, Tax Planning Tax, Tax Planning, Trusts, UK Tax, Tax Planning, US Corporate Law, Tax, Tax Planning, Thailand

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
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France, Tax, Tax Planning

Netherlands: Budget 2018 – Dividend Withholding Tax And Non-Resident Taxation

www.bakermckenzie.com/en/insight/publications/2017/10/dutch-tax-reform www.dlapiper.com/en/us/insights/publications/2017/09/2018-dutch-tax-plan/ www.twobirds.com/~/media/pdfs/2018-dutch-tax-plan-and-recent-developments.pdf?la=en www.tmf-group.com/en/news-insights/articles/2017/october/dutch-dividend-withholding-tax-regime-overhaul/ www2.deloitte.com/nl/nl/pages/tax/articles/tax-plan-2018-budget-day-outline-corporate-income-dividend-withholding-tax-measures.html www2.deloitte.com/nl/nl/pages/tax/articles/tax-plan-2018-prinsjesdag-outline.html www.jdsupra.com/legalnews/the-netherlands-budget-2018-dividend-97128/ www.cms-lawnow.com/ealerts/2017/10/proposed-changes-for-dutch-dividend-withholding-regime?sc_lang=de www.stibbe.com/en/news/2017/september/tax-alert-budget-day-2017 Updates: www.tmf-group.com/en/news-insights/articles/2018/january/dwt-reform-curacao-alternative/ dentons.boekel.com/en/insights/alerts/2018/january/8/the-netherlands-2018-tax-bill-adopted 0
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Corporate Taxation, Netherlands, Tax, Tax Planning Guernsey, Tax, Tax Planning, Trusts