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UK: Crown Dependencies agree common Approach on global minimum Corporate Tax

www.gov.gg/Guernsey-Jersey-IoM-align-OECD-Pillar-Twowww.gov.je/News/2023/Pages/CrownDependenciesAnnouncePillarTwoFramework.aspxwww.walkersglobal.com/index.php/publications/99-advisory/3469-jersey-and-guernsey-response-to-pillar-two-framework-on-global-tax-rateswww.gov.ie/en/press-release/f344f-minister-mcgrath-launches-next-phase-of-consultation-on-eu-minimum-tax-directive/www.oecd.org/tax/beps/international-tax-reform-oecd-releases-technical-guidance-for-implementation-of-the-global-minimum-tax.htmwww.consilium.europa.eu/en/press/press-releases/2022/12/12/international-taxation-council-reaches-agreement-on-a-minimum-level-of-taxation-for-largest-corporations/www.mourant.com/news-and-views/updates/updates-2023/the-channel-islands–commitment-to-implement-the-pillar-2-global-tax-framework.aspx Update:www.gov.je/News/2024/Pages/ThreeCrownDependenciesJointStatement-.aspxwww.gov.gg/Crown-Dependencies-joint-statementwww.oecd.org/tax/beps/pillar-two-model-rules-in-a-nutshell.pdfwww.walkersglobal.com/index.php/publications/99-advisory/3854-guernsey-announces-further-details-of-oecd-pillar-two-implementationwww.walkersglobal.com/index.php/publications/99-advisory/3853-guernsey-and-jersey-re-affirm-commitment-to-oecd-pillar-two-implementationwww.careyolsen.com/insights/briefings/jerseys-implementation-oecd-pillar-two-ruleswww.grantthornton.nl/en/insights-en/articles/pillar-2-updates/ 0
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Vietnam: Adoption of Global Minimum Tax Rate

www.millerthomson.com/en/publications/communiques-and-updates/wealth-matters/may-18-2023/succession-kinless-canadian-general-estate-planning-considerations/www.roedl.com/insights/newsflash-asean/2023-02/vietnam-global-minimum-corporate-tax-impact-tax-incentiveswww.frasersvn.com/legal-updates-and-publications/global-minimum-taxinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaolriJni5DXnV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.frasersvn.com/legal-updates-and-publications/draft-decree-on-the-gmt-state-support-fundwww.rajahtannlct.com/media/5715/2024_02_01-rt-lct_legal-alert-recent-tax-news.pdf 0
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US: Tax Court agrees Profits Interest Safe Harbor should apply to Tiered Partnership Structure

www.shearman.com/en/perspectives/2023/05/tax-court-agrees-profits-interest-safe-harbor-should-apply-to-tiered-partnership-structurewww.erisapracticecenter.com/2023/05/tax-court-decision-interprets-profits-interest-safe-harbor-under-irs-rev-proc-93-27/#page=1www.cadwalader.com/brass-tax/index.php?nid=70&eid=274www.morganlewis.com/pubs/2023/05/taxpayer-victory-in-us-tax-court-highlights-need-for-properly-structuring-partnership-profits-interestsRecent Tax Court Case Supports Expansive Reading of Service Condition Requirement and Tiered Partnership Structures for Profits Interests | Troutman PepperTax Court Dispenses Favorable Guidance on Profits Interest Safe Harbor | Kramer LevinTax Court Confirms that Profits Interest Safe Harbor Should Apply to Tiered Partnership Structure | Mintz...
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New Zealand: Budget raises Trustee Tax Rate from 33% to 39%

www.beehive.govt.nz/release/trustee-tax-change-improve-fairnesswww.taxpolicy.ird.govt.nz/-/media/project/ir/tp/publications/2023/2023-other-fact-sheet-trustee-tax-rate/2023-other-fact-sheet-trustee-tax-rate-pdf.pdfwww.taxpolicy.ird.govt.nz/news/2023/2023-05-18-multinational-tax-billwww.treasury.govt.nz/publications/budgets/budget-2023www.beehive.govt.nz/release/tax-bill-improves-fairness-home-and-abroadwww.russellmcveagh.com/insights/may-2023/wellbeing-budget-2023-support-for-today-building-for-tomorrow Update;www.russellmcveagh.com/insights/february-2024/trustee-tax-rate-increase-highlights-continuing-tax-avoidance-uncertaintywww.beehive.govt.nz/release/trustee-tax-change-welcomedwww.russellmcveagh.com/insights/february-2024/trustee-tax-rate-increase-highlights-continuing-tax-avoidance-uncertainty 0
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