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Hong Kong: Expanded profits tax exemption for funds introduced

www.kwm.com/en/hk/knowledge/insights/hksar-govt-gazetted-inland-revenue-profits-tax-bill-2018-20181228 www.klgates.com/hong-kongs-new-unified-tax-exemption-for-onshore-and-offshore-privately-offered-funds-02-27-2019/www.taxathand.com/article/11243/Hong-Kong/2019/Laws-on-tax-treatment-of-financial-instruments-tax-exemption-for-funds-enacted www.jdsupra.com/legalnews/new-hong-kong-profits-tax-exemption-18883/ See also: www.taxathand.com/article/10599/Hong-Kong/2018/Discussion-paper-released-on-proposed-tax-exemption-for-investment-funds Click to access fstax-news-nov2018.pdf 0
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ETFs, Funds, Hong Kong, Tax

Luxembourg: Anti-Tax Avoidance Directive (ATAD) implemented

www.atoz.lu/alerts/luxembourg-implements-anti-tax-avoidance-directive-atadwww.elvingerhoss.lu/publications/luxembourg-parliament-adopts-law-implementing-atad goo.gl/xuYrpLwww.pwc.com/us/en/services/tax/library/insights/changes-proposed-to-luxembourg-draft-law-implementing-atad-1.html www.tpa-global.com/nieuws/2018-12-20/luxembourg-parliament-adopts-legislation-implementing-eu-anti-tax-avoidance-directive www.orbitax.com/news/archive.php/Luxembourg-Parliament-Adopts-L-35010 www.bakermckenzie.com/en/insight/publications/2018/12/luxembourg-adopts-the-atad 0
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CFC Rules, Luxembourg, Tax

Bermuda: Introducing substance requirements and improving investment funds regulatory regime

www.careyolsen.com/briefings/bermuda-lodges-legislation-introduce-substance-requirements-and-improve-investment-funds See also:www.walkersglobal.com/index.php/publications/100-article/2751-podcast-why-bermuda-for-digital-asset-funds#page=1 Update:www.applebyglobal.com/publications/updates-on-bermuda-economic-substance-requirements/www.gov.bm/sites/default/files/Industry-Notice-18.pdfwww.consilium.europa.eu/en/press/press-releases/2022/10/04/taxation-anguilla-the-bahamas-and-turks-and-caicos-islands-added-to-eu-list-of-non-cooperative-jurisdictions-for-tax-purposes/www.fra.gov.ky/app/webroot/files/Publication%20Notice%20General%20Licence%20GL20220001.pdfwww.fra.gov.ky/app/webroot/files/Governor%20General%20Licence%20G20220001.pdfwww.cima.ky/general-licence-under-russian-sanctions-issueddata.consilium.europa.eu/doc/document/ST-13092-2022-INIT/en/pdfwww.consilium.europa.eu/media/59347/st12612-en22.pdfwww.careyolsen.com/briefings/bermuda-removed-eus-annex-ii-council-europe 0
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Bermuda, CFC Rules, Crypto Currencies, Funds, Tax

Russia: 2019 Amendments to the Russian Tax Code

www.bakermckenzie.com/en/insight/publications/2018/12/amendments-russian-tax-code-2019 home.kpmg/ru/en/home/insights/2018/10/russian-tax-code-amendments-relaxing-of-transfer-pricing-controls.html www.ey.com/gl/en/services/tax/international-tax/alert–russia-to-increase-standard-vat-rate-from-18–to-20–as-of-1-january-2019 See also: www.bakermckenzie.com/en/insight/publications/2018/12/russia-beneficial-ownership-rules blog.taxbackinternational.com/blog/russia-vat-increase-2019 0
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Russia, Tax Belgium, CFC Rules, Tax India, Tax

Costa Rica: New Tax Reform and Amnesty (Span)

www.ariaslaw.com/es/prensa/cr-ley-n0-9635-fortalecimiento-de-las-finanzas-pub goo.gl/Kndyw3 www.hacienda.go.cr/docs/5c07dd2965e11_ALCA202_04_12_2018.pdfwww.littler.com/publication-press/publication/littler-global-guide-central-america-q2-2019 0
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Costa Rica, Tax, Tax Amnesty, Voluntary Disclosure South Africa, Tax

UK: Scottish Budget 2018

brodies.com/binformed/legal-updates/scottish-budget-2018-ten-key-takeaways andersonstrathern.co.uk/news-insight/scottish-budget-2019-20-the-scottish-rate-of-income-tax-where-are-we-now/ www.icas.com/technical-resources/scottish-budget-2018-tax-changes-explained 0
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Tax, UK Corporate Taxation, India, Tax