South Korea: 2019 tax reform
www.taxathand.com/article/10962/Korea/2019/2019-tax-reform-includes-rules-to-improve-efficiency-of-tax-law 0
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UK: Changes to Scottish Land and Buildings transaction Tax
www.shoosmiths.co.uk/client-resources/legal-updates/scottish-land-buildings-transaction-tax-changes-25-january-2019.aspx Update:brodies.com/insights/corporate-tax-and-incentives/lbtt-update-march-2023/#page=1Residential property taxes in Scotland – Part I: Land and Buildings Transaction Tax (LBTT) | Brodies LLPbrodies.com/insights/corporate-tax-and-incentives/changes-published-for-lbtt-additional-dwellings-supplement/ 0
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Hong Kong: Revamping profits tax exemption for the asset management industry
www.deacons.com.hk/news-and-insights/publications/hong-kong-steps-towards-revamping-its-profits-tax-exemption-regime-for-the-asset-management-industry.html 0
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Spain: General Budget Law for 2019 approved by Council of Ministers
goo.gl/oqVBScwww.jdsupra.com/legalnews/2019-state-budget-bill-of-law-main-tax-52544/?www.perezllorca.com/actualidad/nota-juridica/principales-novedades-fiscales-incluidas-en-el-proyecto-de-ley-de-presupuestos-generales-del-estado-para-el-ano-2019/ Update:www.taxathand.com/article/11128/Spain/2019/Parliament-rejects-budget-bill-2019 0
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US: IRS Guidance on transfers of Non-US Partners of Interests in Partnerships with US assets
www.jdsupra.com/legalnews/irs-issues-guidance-on-transfers-by-non-45578/www.proskauertaxtalks.com/2019/05/section-1446f-proposed-regulations-key-guidance-on-partnership-interest-transfers-by-non-u-s-persons/www.ey.com/gl/en/services/tax/international-tax/alert–us-proposed-regulations-under-section-1446-f–would-clarify-scope-of-withholding-on-transfers-of-partnership-interests See also:www.tafttaxinsights.com/2024/02/did-you-know-in-a-sale-of-assets-to-a-partnership-for-cash-and-partnership-interests-you-can-reduce-tax-by-specifying-which-assets-are-sold-and-which-are-exchanged-for-partnership-interests/#page=1 0
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Romania: Major tax amendments enacted
www.cms-lawnow.com/ealerts/2019/01/romania-enacts-major-tax-amendmentswww.volciucionescu.com/proposed-changes-to-the-financial-assets-tax-affecting-banks-in-romania/www.dlapiper.com/en/southafrica/insights/publications/2019/01/global-tax-alert/ stalfort.ro/wp-content/uploads/2019/01/20190129-AZ-Tax_surprises_at_the_turn_of_the_year_part_1.pdf 0
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UK: Update on Entrepreneurs’ Relief
www.cms-lawnow.com/ealerts/2019/01/entrepreneurs-relief-good-news-at-lastwww.kattenlaw.com/Potentially-Helpful-Changes-to-Entrepreneurs-Reliefbrodies.com/blog/personal-law/6-things-you-need-to-know-about-investors-relief/ www.clydeco.com/insight/article/entrepreneurs-relief www.proskauer.com/blog/are-fixed-rate-preference-shares-ordinary-share-capital-for-entrepreneurs-relief-more-or-less-certaintyEntrepreneurs’ Relief – the family dynamic (taylorwessing.com) See also:goo.gl/uipLP9 Update:www.rpc.co.uk/perspectives/tax-take/tribunal-allows-entrepreneurs-relief-appeal/#page=1 0
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US: IRS waives penalty for many whose WHT and estimated tax payments fell short in 2018
www.taxprotoday.com/articles/irs-wont-penalize-confused-taxpayers-following-changes-to-tax-code?feed=00000152-a2fb-d118-ab57-b3ff6e310000blog.taxesforexpats.com/2019/01/17/irs-waives-penalty-for-many-whose-tax-withholding-and-estimated-tax-payments-fell-short-in-2018/www.irs.gov/newsroom/irs-waives-penalty-for-many-whose-tax-withholding-and-estimated-tax-payments-fell-short-in-2018 0
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US: Final rules on pass-through deduction for small businesses trusts and estates
home.treasury.gov/news/press-releases/sm589www.irs.gov/newsroom/treasury-irs-issue-final-regulations-other-guidance-on-new-qualified-business-income-deduction-safe-harbor-enables-many-rental-real-estate-owners-to-claim-deductionbakertilly.com/insights/pass-through-entity-business-deduction/www.loeb.com/en/insights/publications/2018/01/the-new-pass-through-deduction-explainedwww.omm.com/resources/alerts-and-publications/alerts/proposed-regulations-provide-relief-for-individual-and-pass-through-shareholders/www.bakermckenzie.com/en/insight/publications/2019/03/individual-us-tax-payerswww.ey.com/gl/en/services/tax/international-tax/alert–report-on-recent-us-international-tax-developments—15-march-2019www.moodysgartner.com/irs-regulations-clarify-gilti-tax-relief-to-us-individual-shareholders-with-the-sec-962-election/www.jdsupra.com/legalnews/proposed-rental-business-safe-harbor-89796/www.dentons.com/en/insights/alerts/2019/march/15/irs-and-treasury-issue-proposed-regulations-allowing-50-percent-gilti-deduction-to-individualswww.bgdlegal.com/blog/20-small-business-income-tax-deduction-available www.eidebailly.com/insights/articles/2019/6/five-reasons-international-businesses-should-consider-gilti See also: www.jdsupra.com/legalnews/final-gilti-regulations-and-proposed-46836/ www.jdsupra.com/legalnews/final-gilti-regulations-and-proposed-46836/ herzoglaw.co.il/en/news-and-insights/83b-election-update/ 0
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Mexico: Tax incentives to promote securities markets
www.whitecase.com/publications/alert/tax-incentives-promote-mexican-securities-marketswww.hklaw.com/publications/Mexico-Grants-Tax-Incentives-on-Capital-Gains-Corporate-Bond-Interest-01-15-2019/www.basham.com.mx/Blog/the-ministry-of-finance-secretaria-de-hacienda-y-credito-publico-shcp-and-the-mexican-central-bank-banco-de-http://www.basham.com.mx/Blog/tax-incentives-to-eliminate-the-tax-withholding-on-interest-paid-abroad-and-to-encourage-productive-investment-projects-in-mexico/ www.jdsupra.com/legalnews/mexico-grants-tax-incentives-on-capital-94283/mexico-banxico-present-a-plan-to-boost-the-mexic/Update:www.whitecase.com/publications/alert/regulations-applicable-tax-incentives-promotion-mexican-securities-markets 0
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