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UK: Finance Bill brings non-residents fully into property tax net

home.kpmg.com/uk/en/home/insights/2018/06/tmd-draft-finance-no-3-bill-clauses-to-be-published-6-july.html www.moorestephens.co.uk/news-views/july-2018/draft-finance-bill-measures www.out-law.com/en/articles/2018/july/non-uk-property-companies-corporation-tax/ goo.gl/QD2ijx www.ogier.com/publications/changes-to-the-taxation-of-uk-real-estate-held-by-non-residents www.kattenlaw.com/UK-to-Tax-Real-Estate-Capital-Gains-of-Non-UK-Investors www.gov.uk/government/consultations/taxing-gains-made-by-non-residents-on-uk-immovable-property www.macfarlanes.com/insights/2018/extension-of-cgt-to-non-residents-holding-uk-real-estate/ Click to access 062_TJ_1407_Analysis_Goldstone.pdf www.dentons.com/en/insights/articles/2018/july/24/uk-real-estate-finance-bill-2018-19 www.duffandphelps.com/insights/publications/reag/dont-overpay-cgt-on-property-disposals www.boodlehatfield.com/the-firm/articles/taxation-of-property-gains-for-non-residents/ www.charlesrussellspeechlys.com/en/news-and-insights/insights/real-estate/2018/major-tax-change-ahead-for-non-uk-resident-investors-in-uk-property/ united-kingdom.taylorwessing.com/en/insights/tax-on-non-resident-property-gains-whats-the-latest Update: bit.ly/2NUhwYN www.friedfrank.com/index.cfm?pageID=25&itemID=8182 www.taxjournal.com/articles/taxing-non-residents-uk-property-gains-rules-funds-06122018 bit.ly/2x1ZcSe Non Resident UK Property Disposal – CGT Tax Changes April 2019 www.womblebonddickinson.com/uk/insights/articles-and-briefings/top-tips-americans-purchasing-uk-residential-property 0
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Real Estate, Tax, UK Family Business, M&A, Private Equity, Tax, Tax Planning, US

UK: Requirement to correct also applies to trustees

www.farrer.co.uk/News/Briefings/Trustee-Survival-Guide-Requirement-to-Correct1/ www.saffery.com/news-and-events/press-releases/2018/2-july-90-days-until-new-tax-penalties-bite www.gov.uk/guidance/requirement-to-correct-tax-due-on-offshore-assets See also: goo.gl/s6kvaf 0
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Tax, Tax Reporting, UK Chile, Tax, Tax Planning, Tax Reporting

Canada: Canada Revenue Agency’s fourth tax gap study

markets.businessinsider.com/news/stocks/minister-lebouthillier-announces-the-release-of-the-canada-revenue-agency-s-fourth-tax-gap-study-1027327851 www.canada.ca/en/revenue-agency/news/2018/06/minister-lebouthillier-announces-the-release-of-the-canada-revenue-agencys-fourth-tax-gap-study.html www.canada.ca/en/revenue-agency/news/2018/06/minister-lebouthillier-announces-the-release-of-the-canada-revenue-agencys-fourth-tax-gap-study.html 0
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Canada, Tax Tax, UK Tax, Tax Planning, Trusts, US

UK: New Tax Treaties with Crown Dependencies

www.gov.uk/government/publications/jersey-tax-treaties www.jerseyfinance.je/news/double-taxation-agreement-with-the-uk www.gov.je/News/2018/Pages/NewDTAWithUK.aspx Click to access 2018_Jersey-UK_Double_Taxation_Agreement___not_in_force.pdf Click to access 2018_Isle_of_Man-UK_Double_Taxation_Agreement___not_in_force.pdf Click to access 2018_Guernsey-UK_Double_Taxation_Agreement___not_in_force.pdf www.ey.com/uk/en/services/tax/midweek-tax-news   0
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Double Tax Treaty, Guernsey, Information Exchange, Isle of Man, Jersey, Tax, UK

Germany: Changes in Real Estate transfer Tax expected

www.bakermckenzie.com/en/insight/publications/2018/07/german-real-estate-tax-changeswww.nortonrosefulbright.com/knowledge/publications/168654/german-tax-alert-real-estate-transfer-taxwww.gtlaw.com/en/insights/2018/6/grunderwerbsteuer-bei-share-deals-auswirkungen-der-geplanten-aenderungenwww.cms-lawnow.com/ealerts/2018/06/changes-in-the-works-for-real-estate-transfer-tax-in-share-dealsgoo.gl/6rXXaqgoo.gl/Xha9urbit.ly/2ITZ8vG Update:www.atoz.lu/alerts/upcoming-german-tax-law-changes-relevant-real-estate-investmentswww.jdsupra.com/legalnews/market-participants-welcome-clarity-on-37862/www.mofo.com/resources/publications/190507-german-tax-alert.htmlwww.mwe.com/de/insights/update-zur-grunderwerbsteuer-bei-immobilien-share-deals/www.allenovery.com/SiteCollectionDocuments/Client-alert-rett-reform-2019.pdfwww.skwschwarz.de/en/news/articles/detail-of-article/news/aenderungen-der-grunderwerbsteuer0/4/detail/News/www.gtlaw.com/en/insights/2019/5/amendment-of-rett-regime-for-share-dealsblogs.pwc.de/german-tax-and-legal-news/2019/08/02/federal-cabinet-adopts-real-estate-transfer-tax-amendment-bill/#more-3032 www.reedsmith.com/en/perspectives/2019/05/envisaged-new-rules-regarding-real-estate-transfer-tax www.paulhastings.com/publications-items/details/?id=0df10e6d-2334-6428-811c-ff00004cbded www.jonesday.com/tightening-of-german-real-estate-transfer-tax-rules-for-share-deals-06-10-2019/ www.beiten-burkhardt.com/de/blogs/geplante-verschaerfung-der-grunderwerbsteuer-bei-share-deals www.immobilienmanager.de/share-deals-diese-verschaerfungen-sind-geplant/150/68905/www.mofo.com/resources/insights/210415-share-deals-werden-teurer.htmlwww.beiten-burkhardt.com/de/blogs/stn/beschlussempfehlung-des-finanzausschusses-zur-aenderung-des-grunderwerbsteuergesetzes-fuerwww.engage.hoganlovells.comShare Deals: Geplante Änderungen im Hinblick auf die Grunderwerbsteuer | Morrison Foerster (mofo.com)blogs.pwc.de/de/german-tax-and-legal-news/article/238371/discussion-draft-for-a-law-amending-the-real-estate-transfer-tax-act-in-coordination-between-the-federal-government-and-the-federal-states/Another German Real Estate Transfer Tax reform? | Herbert Smith Freehills | Global law firmGeplante Novelle des Grunderwerbsteuergesetzes – ARNECKE SIBETH DABELSTEIN (asd-law.com)German Real Estate Transfer Tax – the uncertainty...
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Germany, Real Estate, Tax

EU: Corporate tax avoidance – Transparency rules adopted for tax intermediaries

www.ey.com/gl/en/services/tax/international-tax/alert–eu-council-adopts-directive-on-new-mandatory-transparency-rules-for-intermediaries-and-taxpayers www.taxation.co.uk/Articles/2018/06/05/338095/eu-adopts-transparency-rules-intermediaries www.consilium.europa.eu/en/press/press-releases/2018/05/25/corporate-tax-avoidance-transparency-rules-adopted-for-tax-intermediaries/ See also: goo.gl/fJeUD3 Update: www.macfarlanes.com/what-we-think/in-depth/2019/navigating-the-eu-mandatory-disclosure-rules/ 0
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European Union, Tax, Tax Planning