Canada: Draft Legislation to Enact Flow-Through Share Amendments

mcmillan.ca/Finance-Releases-Draft-Legislation-to-Enact-Flow-Through-Share-Amendmentswww.bennettjones.com/Blogs-Section/Flow-Through-Shares-Draft-Legislation-Released-to-Extend-Expenditure-Periodswww.airdberlis.com/insights/publications/publication/legislative-amendments-in-response-to-covid-19-for-flow-through-shares-obligations-in-the-canadian-mining-sector 0
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Canada, Financing, Tax, Tax Planning Australia, New Zealand, Regulatory

US: Special Purpose Acquisition Companies

www2.deloitte.com/us/en/pages/audit/articles/spac-risks-trends.html/corpgov.law.harvard.edu/2018/07/06/special-purpose-acquisition-companies-an-introduction/www.willkie.com/-/media/files/publications/2021/01/willkieperspectivesonlatinamerica-january2021.pdfwww.bloomberg.com/professional/blog/spacs-were-hot-in-2020-and-are-hotter-now-heres-why/?utm_source=Email&utm_campaign=FO&utm_medium=Newsletter&utm_content=FamoNL&tactic=449770&tactic-page=464812www.cadwalader.com/ref-news-views/index.php?nid=29&eid=142www.reedsmith.com/en/perspectives/outlook/2021/05/attack-of-the-spac See also:www.findknowdo.com/news/03/11/2021/sec-commissioner-peirce-cautions-against-well-intentioned-regulations-spacs?utmwww.findknowdo.com/news/03/11/2021/sec-oiea-cautions-against-investing-spacs-based-celebrity-endorsements?utmwww.findknowdo.com/news/04/13/2021/sec-officials-highlight-accounting-considerations-warrants-issued-spacs?utmwww.findknowdo.com/news/09/27/2021/sec-commissioners-consider-implications-different-paths-going-public?utmwww.careyolsen.com/briefings/offshore-spacs-comparison-table See also:www.findknowdo.com/news/11/16/2021/financial-services-committee-passes-bills-spacs-and-mandatory-arbitration?utmwww.gmlaw.com/news/te-fusionaste-con-un-spac-y-ahora-que/www.findknowdo.com/news/01/24/2024/sec-adopts-rules-comprehensive-regulation-spacswww.seyfarth.com/news-insights/the-corporate-transparency-act-considerations-for-special-purpose-entities-in-commercial-real-estate-transactions.html 0
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Corporate Law, M&A, Private Equity, US

Luxembourg: Budget 2021

www.loyensloeff.com/lu/en/news/articles-and-newsflashes/luxembourg-budget-2021-tax-changes-mainly-for-luxembourg-real-estate-and-employee-incentive-plans-n20541/www.atoz.lu/sites/default/files/media/file/2021_Budget_Draft_Law_Alert_15102020.pdfinsightplus.bakermckenzie.com/bm/tax/luxembourg-main-tax-measures-of-the-2021-draft-budget-law-announced-during-state-of-the-nation-speechwww.dlapiper.com/en/us/insights/publications/2020/10/new-luxembourg-tax-measures-on-real-estate-funds-what-funds-managers-need-to-know/globalcompliancenews.com/luxembourg-main-tax-measures-of-the-2021-draft-budget-law-annouced-during-state-of-the-nation-speech-19102020-2/?utmUpdate:www.arendt.com/jcms/p_62534/en/luxembourg-2021-budget-law-passed-new-tax-measures-introducedinsightplus.bakermckenzie.com/bm/tax/luxembourg-adoption-of-the-2021-budget-billwww.cms-lawnow.com/ealerts/2020/12/luxembourg-2021-budget-law-overview-of-the-key-changes?cc_lang=enwww.dlapiper.com/en/us/insights/publications/2021/03/luxembourg-2021-budget-bill/ 0
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Luxembourg, Tax

Spain: EU Directive on Tax Intermediaries (DAC6) transposed

www.garrigues.com/en_GB/new/dac-6-spain-transposes-directive-tax-intermediariesSee also:fiscalidadforal.garrigues.com/bizkaia-aprueba-el-desarrollo-reglamentario-de-la-dac-6/#page=1fiscalidadforal.garrigues.com/dac-6-bizkaia-ampliara-los-plazos-de-presentacion-del-primer-semestre-de-2021/#page=1fiscalidadforal.garrigues.com/desarrollo-reglamentario-de-la-dac-6-turno-para-gipuzkoa/#page=1www.dlapiper.com/en/us/insights/publications/2021/04/global-tax-alert-starting-shot-for-dac6-reporting-obligations-in-spain/www.garrigues.com/es_ES/noticia/dac-6-navarra-aprueba-modelos-declaracionUpdate:www.ey.com/en_gl/tax-alerts/spanish-government-publishes-mdr-regulationswww.garrigues.com/es_ES/noticia/dac-6-aprueba-reglamento-completa-transposicion-directiva-espanawww.garrigues.com/en_GB/new/dac-6-official-reporting-forms-and-forms-communications-between-private-parties-have-beenwww.garrigues.com/en_GB/new/dac-6-regulations-completing-transposition-directive-spain-have-been-publishedfiscalidadforal.garrigues.com/dac-6-comienza-la-cuenta-atras-bizkaia-aprueba-los-modelos-de-declaracion/#page=1www.garrigues.com/es_ES/noticia/dac-6-vizcaya-guipuzcoa-aprueban-modelos-declaracionwww.garrigues.com/es_ES/noticia/dac-6-alava-aprueba-modelos-declaracionwww.expansion.com/blogs/garrigues/2023/03/28/la-adoslescencia-de-la-dac6-en-espana.html#page=1 0
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European Union, Information Exchange, Spain, Tax Information Exchange Agreement, Transparency

US: Personal Tax Planning Strategies

www.proskauer.com/newsletter/personal-planning-strategies-january-2021?utmwww.pierceatwood.com/alerts/keep-calm-and-plan-estate-gift-changes-aheadwww.greensfelder.com/trusts-and-estates-blog/2021-tax-rates-and-exemption-amounts-for#page=1www.brouse.com/trusts-estates-blog-what-you-need-to-know-potential-tax-changes-affecting-estate-planningwww.hopkinscarley.com/blog/client-alerts-blogs-updates/post/transaction-related-tax-planning-in-2021www.bilzin.com/we-think-big/insights/publications/2021/03/tax-and-wealth-services-10www.bakerlaw.com/alerts/preparing-your-estate-plan-for-biden-administration-tax-changeswww.jdsupra.com/legalnews/client-alert-are-changes-afoot-for-3087045/www.bakerlaw.com/alerts/2021-tax-reform-expected-to-be-substantial-and-far-reachingwww.thompsoncoburn.com/insights/publications/item/2021-04-22/with-the-government-s-attention-turning-to-taxes-your-estate-plan-may-need-your-attentionwww.shearman.com/Perspectives/2021/04/Estate-Planning-Advisory-For-the-99-5-Percent-Actwww.dwt.com/insights/2021/05/estate-planning-strategies-in-2021www.reedsmith.com/en/perspectives/2021/04/new-legislative-proposals-signal-possible-significant-changes-to-wealthinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VarEHih4aLYJ3F7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.mwe.com/insights/preparing-for-the-unknown-what-a-capital-gains-rate-hike-could-mean/insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaq7Ijg%2BSuQLBF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.kriegdevault.com/insights/estate-and-gift-taxes-do-we-bet-on-red-or-black-or-greenwww.milbank.com/images/content/1/5/v2/155161/Trusts-Estates-Client-Alert-June-2021.pdfwww.icemiller.com/ice-on-fire-insights/publications/the-potential-for-major-estate-tax-changes-dur-(1)/www.proskauer.com/newsletter/personal-planning-strategies-september-2021?utmwww.friedfrank.com/siteFiles/Publications/FFTOCLastChancetoUseManyEffectiveEstatePlanningStrategies09282021.pdfwww.cunninghamlegal.com/california-legal-services/advanced-tax-planning/www.wolterskluwer.com/en/expert-insights/whole-ball-of-tax-estate-and-gift-tax-planning See also:insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vap2qoHHFrhfLl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav 0
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Tax, Tax Planning, US Regulatory, Switzerland Estate Planning, New Zealand, Wills

US: OFAC issues Yemeni counter Terrorism-Related Designation

www.findknowdo.com/news/01/21/2021/ofac-issues-yemeni-counter-terrorism-related-designation?utmUpdate:www.findknowdo.com/news/01/26/2021/ofac-authorizes-certain-time-limited-transactions-involving-houthi-militia?utmwww.findknowdo.com/news/02/16/2021/department-state-revokes-designation-ansarallah-foreign-terrorist-organization?utm 0
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Sanctions, US

Germany: Banks in prepare for flood of cum-ex cases

www.5sah.co.uk/news-and-events/articles/2020-10-19/banks-in-germany-prepare-for-flood-of-cum-ex-cases-david-stern-quoted-in-thomson-reuters-regulatory-intelligencewww.stewartslaw.com/news/cum-ex-and-cum-cum-trading-a-spark-in-a-tinderbox-for-european-banks/ See also:bit.ly/2TggExvwww.rpc.co.uk/perspectives/tax-take/taxing-matters-cumex-probably-the-biggest-tax-scandal-youve-never-heard-of/#page=1www.5sah.co.uk/knowledge-hub/videos-and-podcasts/2021-05-10/watch-uncovering-and-mitigating-complex-financial-schemes-post-cumex#page=1www.herbertsmithfreehills.com/latest-thinking/federal-ministry-of-finance-reacts-to-the-ruling-of-the-fiscal-court-of-hesse-onwww.clydeco.com/en/insights/2021/10/d-o-risks-increase-as-tax-investigationswww.rpc.co.uk/perspectives/tax-take/taxing-matters-cumex-a-multi-billion-tax-trading-scandal/#page=1www.rahmanravelli.co.uk/news/cum-ex-analysed-comprehensively-in-new-rahman-ravelli-guide/www.hickmanandrose.co.uk/cum-ex-a-vision-of-the-future-for-international-fraud-investigations/ 0
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Germany, Tax, Tax Planning