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China, Corporate Taxation, Tax

Portugal: Real Estate Capital Gains obtained by Non-Residents

www.garrigues.com/en_GB/new/portugal-real-estate-capital-gains-obtained-non-residents-clarificationsinfo.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_circulado_20255_2023.pdfwww.garrigues.com/pt/pt-PT/news/mais-valias-imobiliarias-obtidas-nao-residentes-esclarecimentos 0
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Portugal, Real Estate, Tax Argentina, Litigation, Tax Tax, Tax Planning, UK, US Regulatory, Tax, Tax Planning, US Corporate Taxation, Switzerland, Tax

US: Basis Adjustment does not apply to Assets of irrevocable grantor Trust not included in deceased Grantor’s gross Estate

content.govdelivery.com/accounts/USIRS/bulletins/351c426kpmg.com/us/en/home/insights/2023/03/tnf-rev-rul-2023-2-no-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantors-estate.htmlwww.irs.gov/pub/irs-drop/rr-23-02.pdfinsightplus.bakermckenzie.com/bm/tax/united-states-irs-guidance-on-irrevocable-trusts-what-does-it-mean-for-us-and-non-us-personswww.meadowscollier.com/1014-basis-adjustments-and-irrevocable-grantor-trustsinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaorpZcIV4Viql7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.thompsoncoburn.com/insights/tcle/presentation/detail/2023-04-14/liens-from-deferred-estate-tax-grantor-trusts-basis-step-up-gifts-of-business-interests#page=1 0
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Tax, Tax Planning, Trusts, US

Spain: Supreme Court rules that Tax Legislation discriminates against nonresident Hedge Funds

www.garrigues.com/pt/en_GB/new/supreme-court-rules-spanish-tax-legislation-discriminates-against-nonresident-hedge-funds-spain Update:insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Var1p2PbWHpY%2Fl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.ashurst.com/en/news-and-insights/legal-updates/the-spanish-supreme-court-confirms-that-comparable-non-spanish-domiciled-eu-hedge-funds/www.expansion.com/blogs/garrigues/2023/05/09/la-tributacion-de-los-hedge-fundsno.html#page=1riskandcompliance.freshfields.com/post/102iei8/developments-in-spanish-taxation-of-dividends-received-by-non-resident-investment#page=1insightplus.bakermckenzie.com/bm/tax/spain-tax-refunds-available-for-eu-hedge-funds 0
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Funds, Investment Funds, Litigation, Spain, Tax Corporate Taxation, Poland, Tax Luxembourg, Tax