Home » Archive by categoryTax (Page 273)

Spain: Constitutional Court on Municipal Capital Gain when no increase in Value

Click to access 6_Legal_Update_34.pdf bit.ly/2y3h5BG See also: Click to access 1_Legal_Update_34.pdf bit.ly/2hO6epd www.andersentaxlegal.es/en/publications-and-news/court-decision-of-the-constitutional-court-in-relation-to-the-iivtnu-tax-on-the-increase-in-value-of-urban-land.html         Spain’s Constitutional Court rules ‘Plusvalia’ tax is illegal if property is sold at a loss 0
Continue reading
Real Estate, Spain, Tax Litigation, Tax, US

UK: Unexplained wealth, extraterritoriality and rights

www.brightlinelaw.co.uk/BLL-Portal/New-frontiers-unexplained-wealth-extraterritoriality-and-rights.html www.dacbeachcroft.com/es/gb/articles/2016/december/beware-the-prospect-of-unexplained-wealth-orders/ Click to access unexplained-wealth-orders-mcmafia-laws.pdf www.brightlinelaw.co.uk/bll-bulletin/uwos-and-the-steady-expansion-of-extra-territorial-jurisdiction-over-financial-crime.html www.skrine.com/insights/alerts/august-2021/the-mcmafia-laws-unexplained-wealth-orders-explain 0
Continue reading
Tax, UK Funds, Hong Kong, Tax Funds, Tax, Tax Reporting, US

Ecuador: Double Taxation Agreement with Switzerland amended

www.admin.ch/gov/en/start/documentation/media-releases.msg-id-67614.html Update: www.admin.ch/gov/en/start/documentation/media-releases.msg-id-88874.html www.admin.ch/gov/en/start/documentation/media-releases.msg-id-88874.html www.kendris.com/en/news-insights/2022/05/19/switzerland-intends-add-12-new-partner-jurisdictions-its-crs-aeoi-network/ 0
Continue reading
Ecuador, Switzerland, Tax, Tax Information Exchange Agreement, Transparency Canada, China, Colombia, Education, France, Germany, India, Italy, Kazakhstan, Luxembourg, Mexico, Panama, Poland, Real Estate, Romania, Russia, Singapore, Spain, Tax, UK, Ukraine, US

UK: Non-UK Companies to be prosecuted for failing to Prevent the Facilitation of Tax Evasion Anywhere in the World

www.paulhastings.com/publications-items/details?id=ded7ec69-2334-6428-811c-ff00004cbded Click to access Criminal%20Finances%20Act%202017%20FINAL_0.pdf www.ibanet.org/Article/NewDetail.aspx?ArticleUid=d8c693dc-d45d-42e4-83df-f31d793813d2 Click to access uksi_20170739_en.pdf Click to access the-taxman-cometh—the-criminal-offences-of-failure-to-prevent-tax-evasion.pdf www.applebyglobal.com/insights/insights-2017/new-act-targets-facilitation-of-tax-evasion.aspx Click to access UKTaxEvasion.pdf www.herbertsmithfreehills.com/latest-thinking/new-uk-criminal-offences-of-failure-to-prevent-facilitation-of-tax-evasion united-kingdom.taylorwessing.com/en/news/new-corporate-offences-failure-to-prevent-the-facilitation-of-tax-evasion ion.icaew.com/taxfaculty/b/weblog/posts/hmrc-publicises-new-tax-evasion-facilitation-offence www.legislation.gov.uk/ukpga/2017/22/part/3/enacted www.rahmanravelli.co.uk/articles/facilitating-tax-evasion/ insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoiaYme%2FuFaHV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JMz1e2tr2Ki2qDj4hl%2BJ2FQ%3D%3D&nav See also: www.dlapiper.com/en/uk/insights/publications/2016/09/failing-to-prevent-economic-crime/ bit.ly/2u0KtIa www.mishcon.com/news/articles/corporate-culpability-bribery-corporate-manslaughter-tax-evasion cms.law/en/GBR/Blogs/law-now-blog/HMRC-Issues-Final-Guidance-on-the-Corporate-Offences-of-Failure-to-Prevent-the-Facilitation-of-Tax-Evasion Click to access Tackling-tax-evasion-corporate-offences.pdf www.kingsleynapley.co.uk/insights/blogs/criminal-law-blog/will-the-new-corporate-offence-of-failure-to-prevent-tax-evasion-and-enhanced-international-tax-transparency-change-the-landscape-for-tax-investigations#page=1 www.reedsmith.com/en/perspectives/2017/08/corporate-offences-of-failure-to-prevent-facilitation-of-tax-evasion www.kennedyslaw.com/article/the-uk-criminal-finances-act-2017-implications-for-offshore-financial-providers/ www.gov.uk/guidance/tell-hmrc-about-a-company-helping-people-to-evade-tax www.rahmanravelli.co.uk/articles/failing-to-prevent-tax-evasion/ www.traverssmith.com/knowledge/knowledge-container/economic-crime-transparency-and-enforcement-bill-2022-and-the-register-of-overseas-entities-who-really-owns-this-land/ United Kingdom: Tax agency opens 9 new...
Continue reading
Risk Management, Tax, UK

US: Tax Court Decision enables Tax Planning for Non-US Investors into US LLCs

www.dwpv.com/en/Insights/Publications/2017/US-Tax-Court-Exempts-Gain-on-Sale-of-Interests www.cooley.com/news/insight/2017/2017-07-17-new-tax-court-decision-opens-the-door-for-tax-planning-for-non-us-investors-into-us-llcs bit.ly/2vwVE7I www.ruchelaw.com/publications/sale-of-a-partnership-interest-rev-rul-91-32 www.lw.com/thoughtLeadership/lw-US-tax-court-exempts-gain-on-sale-of-a-partnership-interest bit.ly/2vwVE7I www.bracewell.com/news/can-foreign-partners-now-exit-partnerships-tax-free   0
Continue reading
Tax, Tax Planning, US Kazakhstan, Tax