Australia: The woes of Staple Holes and other Marks on original Wills
www.hopgoodganim.com.au/page/knowledge-centre/blog/staple-holes-will 0
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US: Congress and the President act to protect America’s Intellectual Property
www.dwt.com/blogs/broadband-advisor/2023/05/intellectual-property-national-security-paip#page=1 0
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Chile: Court of Appeal considers whether Spanish Resident’s indirect Transfer of Chilean Company is taxable
www.ey.com/en_gl/tax-alerts/chilean-appeals-court-considers-whether-chile-can-tax-spanish-rewww.orbitax.com/taxhub/taxtreaties/ES/Spain/CL/Chile/69cdcdd6cbe4227c248e25f164c9caeb/-Capital-Gains_ARTICLE-13 0
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UAE: Further Guidance on Permanent Establishments and the Requirement to maintain audited financial Statements
www.hadefpartners.com/News/613/Ministry-of-Finance-releases-further-Guidance-on-Permanent-Establishments-and-the-Requirement-to-Maintain-Audited-Financial-Statements 0
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UK: Documents subject to legal Advice Privilege were not disclosable to HMRC
www.rpc.co.uk/perspectives/tax-take/documents-subject-to-legal-advice-privilege-not–disclosable/#page=1Case brought against HMRC examines privilege in the context of a tax-focused corporate structuring project – Stewarts (stewartslaw.com) See also:riskandcompliance.freshfields.com/post/102ieuh/mind-your-privilege-recent-developments-in-the-law-of-privilege 0
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Germany: Federal Fiscal Court on Corporate Succession – Carful with full Exemption (Ger)
www.oppenhoff.eu/de/news/detail/bfh-unternehmensnachfolge-weiterhin-vorsicht-bei-der-vollverschonung/www.oppenhoff.eu/en/news/detail/german-federal-fiscal-court-to-corporate-succession-caution-still-required-in-case-of-full-exemption/ See also:Nachfolgeregelung: Die nächste Generation des Familienunternehmens – SKW Schwarz Update:www.advant-beiten.com/aktuelles/problem-auswirkungen-der-unsicheren-anwendbarkeit-der-5-7-grestg-auf-personengesellschaften-nach-dem-mopeg-und-die-bis-2027-geltende-uebergangsregelung-des-24-grestg-auf-die-beratungspraxis-zur-vermoegensnachfolgeplanung 0
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Australia: State and Territory Land Tax Relief for Build-to-Rent (BTR) Projects
www.claytonutz.com/knowledge/2023/may/the-current-state-of-play-state-and-territory-land-tax-relief-for-build-to-rent-btr-projectswww.cbp.com.au/insights/insights/2023/may/a-guide-to-build-to-rent-tax-incentives-in-australwww.corrs.com.au/insights/build-to-rent-sector-and-clean-building-tax-reforms-announcedThe current state of play: State and Territory land tax relief for Build-to-Rent (BTR) projects – Knowledge – Clayton UtzState taxes concessions for build to rent developments | Real estate Australia notes (hsfnotes.com)Australia: “Build to Rent” investment concessions – Baker McKenzie InsightPlusBTR Series Part 1: The Housing Crisis–A...
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US: FDIC changes Deposit Insurance Rules for Trust Accounts
www.lewisrice.com/publications/fdic-changes-deposit-insurance-rules-for-trust-accounts/family_office_insights_upcoming_changes_to_fdic_deposit_insurance.pdf (squirepattonboggs.com)New FDIC Rules Change Coverage For Trust Accounts | Loeb & Loeb LLPHigh Net Worth Family Tax Report, Vol. 16, Issue 1 | Loeb & Loeb LLP 0
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Brazil: Tax Treaty with Spain being updated
www.orbitax.com/news/archive.php/Brazil-and-Spain-to-Update-Tax-52609www.gov.br/mre/pt-br/canais_atendimento/imprensa/notas-a-imprensa/nota-a-imprensa-declaracao-presidente-republica-federativa-brasil-e-presidente-de-governo-da-espanha-sobre-o-mapa-do-caminho-para-uma-associacao-estrategica-renovada-brasil-espanha 0
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South Korea: Bookrunners’ increased Duties preventing fictitious IPO Subscriptions
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