Colombia: Tax Authority clarifies Significant Economic Presence Rules

incp.org.co/wp-content/uploads/2024/05/Oficio-No.-100208192-305-del-30-de-abril-de-2024-%E2%80%93-DIAN.pdfincp.org.co/publicaciones/infoincp-publicaciones/impuestos/nacionales/2024/05/nuevas-aclaraciones-sobre-la-aplicacion-de-pes-en-el-impuesto-de-renta/www.ey.com/en_gl/tax-alerts/colombian-tax-authority-issues-new-ruling-on-significant-economic-presenceinsightplus.bakermckenzie.com/bm/tax/colombia-industry-alert-new-tax-ruling-on-significant-economic-presence 0
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Canada: Court gives further Consideration to Application of Succession Act Section 21

hullandhull.com/Knowledge/2024/05/re-oneill-estate-another-application-of-section-21-1-of-the-succession-law-reform-act/welpartners.com/blog/2024/05/ontario-court-rectifies-a-will-witnessed-by-a-single-beneficiary-who-did-not-attest-the-document/www.canlii.org/en/on/onsc/doc/2024/2024onsc2228/2024onsc2228.htmlhullandhull.com/Knowledge/2024/05/finding-a-notebook-to-be-a-will/www.canlii.org/en/on/onsc/doc/2024/2024onsc1186/2024onsc1186.html 0
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Australia: New Guidance on Distributions from non-resident Trusts

www.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-trust-specific-issueswww.ato.gov.au/about-ato/ato-advice-and-guidance/advice-under-development-program/advice-under-development-income-tax-issueswww.ato.gov.au/businesses-and-organisations/trusts/in-detail/compliance/tax-avoidance-taskforce-trusts/tax-avoidance-taskforce-trusts-what-we-do 0
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