Portugal: General State Budget 2024
www.plmj.com/en/knowledge/informative-notes/General-State-Budget-2024/33145/ 0
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UK: Court holds that Evidence from the Sale Price of Shares on the Alternative Investment Market (AIM) is more reliable than Evidence provided by a Valuer employed by HMRC
www.rpc.co.uk/perspectives/tax-take/aim-higher/#page=1 0
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Spain: Income Tax Planning Ideas for 2023 (Span)
tinyurl.com/2s3nw6zd 0
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South Korea: Leveraging the special Tax Provision for Foreign Pass-Through Entities
Click to access 20240126102045110.pdf 0
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Hong Kong: Aircraft Leasing Preferential Tax Regime – what is changing?
www.clydeco.com/en/insights/2024/01/hong-kong-s-revised-aircraft-leasing-preferential 0
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New Zealand: Return to two Year ‘bright line’ Tax Rules – good News for residential Property Owners, but Sellers beware
www.simpsongrierson.com/insights-news/legal-updates/return-to-2-year-bright-line-tax-rules-good-news-for-residential-property-owners-but-sellers-bewarewww.laneneave.co.nz/news-events/shining-a-light-on-bright-line-changes/ 0
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Malta: Income Tax Rates 2024
www.pwc.com/mt/en/publications/tax-legal/payroll-updates-2024.html 0
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Italy: The international Tax Decree amends the CFC Regime and introduces an optional 15% Substitute Tax
tinyurl.com/2n8zkmma 0
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South Africa: Section 8EA – “qualifying Purpose” Test tempered by Introduction of Ownership Requirement
www.ensafrica.com/news/detail/7964/section-8ea-qualifying-purpose-test-tempered- 0
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US: Taxes in Estate Administration
tinyurl.com/2s4dsyuh 0
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