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UK: Court Decision on Artificial Intelligence Tax Fail

viewpoints.stevens-bolton.com/post/102iuts/gpt-cgt-fail-another-ai-cautionary-tale#page=1blog.burges-salmon.com/post/102ivgu/a-cautionary-tale-of-using-ai-in-law-uk-case-finds-that-ai-generated-fake-case-lhsfnotes.com/employment/2024/01/10/uk-tribunal-ruling-highlights-the-need-for-employers-to-address-the-risks-of-generative-ai/#page=1www.kingsleynapley.co.uk/insights/blogs/dispute-resolution-law-blog/impact-of-artificial-intelligence-on-tax-disputes#page=1blog.macfarlanes.com/post/102izy9/fake-cases-and-real-consequences-the-risks-of-relying-on-ai-in-litigation 0
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US: Tax Court rules that Limited Partners may be subject to Self-Employment Tax

www.sidley.com/en/insights/newsupdates/2023/12/us-tax-court-opinion-may-impact-the-self-employment-tax-exceptionwww.morganlewis.com/pubs/2023/12/us-tax-court-decision-opens-limited-partners-to-self-employment-tax-exposurewww.meadowscollier.com/soroban-v-commissioner-some-limited-partners-may-be-subject-to-selfemployment-taxwww.thompsonhine.com/insights/tax-court-addresses-limited-partners-self-employment-tax-status/www.dlapiper.com/en/insights/publications/2023/11/irs-prevails-in-tax-court-case-limiting-self-employment-tax-exceptionwww.troutman.com/insights/tax-court-rules-that-limited-partners-may-be-subject-to-self-employment-tax.htmlwww.taxcontroversy360.com/2023/12/tax-court-rules-limited-partners-may-be-subject-to-self-employment-tax/www.meadowscollier.com/58DDFE/assets/files/Documents/Soroban%20Opinion%20120423%20JMG.pdfwww.tafttaxinsights.com/2023/12/did-you-know-a-limited-partner-may-be-subject-to-self-employment-tax-on-their-share-of-partnership-income-if-they-actively-participate-in-the-business/#page=1www.kramerlevin.com/en/perspectives-search/tax-court-hampers-funds-ability-to-exclude-income-of-non-passive-limited-partners-from-self-employment-net-earnings.htmlwww.morganlewis.com/-/media/files/publication/outside-publication/article/2023/how-as-such-changes-lps-self-employment-tax-exposure-law360.pdfwww.cozen.com/news-resources/publications/2023/tax-court-limited-partner-exception-to-self-employment-taxes-is-limitedwww.cooley.com/news/insight/2023/2023-12-27-us-tax-court-limited-partners-may-be-subject-to-self-employment-taxwww.ropesgray.com/en/insights/alerts/2024/01/tax-court-raises-questions-about-seca-exemption-claimed-by-fund-managers Update:insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VapLGXEEuESXYl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.daypitney.com/insights/publications/2024/04/fog4-are-limited-partners-subject-self-employment-tax/ 0
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US: Non-US Private Fund is engaged in a US Trade or Business as a Result of Fund Manager’s Activities in the US

www.mayerbrown.com/en/perspectives-events/publications/2023/12/the-ya-global-tax-court-decision-non-us-private-fund-is-engaged-in-a-us-trade-or-business-as-a-result-of-fund-managers-activities-usinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaqa5gMI3frGG17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.proskauertaxtalks.com/2024/01/tax-court-holds-that-an-offshore-fund-is-engaged-in-a-u-s-trade-or-business/#page=1www.mayerbrown.com/en/perspectives-events/publications/2023/12/the-ya-global-tax-court-decision-non-us-private-fund-is-engaged-in-a-us-trade-or-business-as-a-result-of-fund-managers-activities-usinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaqa5gMI3frGG17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.proskauertaxtalks.com/2024/01/tax-court-holds-that-an-offshore-fund-is-engaged-in-a-u-s-trade-or-business/#page=1www.withersworldwide.com/en-gb/insight/read/chipping-away-at-the-investor-exception-implications-of-the-ya-global-case-for-foreign-investors-inwww.winston.com/en/insights-news/irs-victory-in-ya-global-v-commissioner-a-cautionary-tale?utminsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaqa5gMI3frGG17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.winston.com/a/web/28LXmNikXE2JMpUCcanjUA/8whd8d/footnote-1-ya-global.pdfwww.haynesboone.com/news/publications/tax-court-rules-offshore-lending-hedge-fund-is-engaged-in-a-us-trade-or-business 0
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UAE: New Decisions on Free Zone Tax Regime issued

www.dlapiper.com/en/insights/publications/gulf-tax-insights/gulf-tax-insights—november-2023/uae-issues-new-decisions-on-free-zone-tax-regime See also:aldhaheriinternational.com/corporate-tax-evolution-in-dubais-free-zones/www.galadarilaw.com/news/federal-tax-authority-releases-the-tax-guide-on-free-zones-persons/ 0
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