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US: Treatment of Deferred Foreign Income (Transition Tax – Section 965)

bit.ly/3dUo5IsMoore or Less (Tax): U.S. Supreme Court Action Signals Need for Protective Refund Claims for IRC § 965 Inclusions – Lane Powell PCwww.stateandlocaltax.com/podcast/a-federal-tax-perspective-on-moore-v-united-states/#page=1www.sullcrom.com/SullivanCromwell/_Assets/PDFs/Memos/Justices-Hear-Oral-Arguments-Moore.pdfwww.cadwalader.com/brass-tax/index.php?nid=77&eid=325www.gtlaw.com/en/insights/2023/12/gettin-salty-episode-19#page=1www.taylorwessing.com/en/insights-and-events/insights/2023/12/moore-than-youve-bargained-forwww.eversheds-sutherland.com/en/united-states/insights/moore-questions-impressions-from-oral-argumentwww.cadwalader.com/brass-tax/index.php?nid=78&eid=331 0
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US: CFTC takes Aim at DAO Members in bZeroX Settlement

www.dwt.com/blogs/financial-services-law-advisor/2022/09/cftc-bzerox-decentralized-crypto-dao-liability#page=1www.cadwalader.com/fin-news/index.php?nid=31&eid=244katten.com/holders-of-dao-governance-tokens-beware-according-to-the-cftc-voting-may-be-hazardous-to-your-well-beingwww.wilmerhale.com/insights/client-alerts/20221011-sec-and-cftc-signal-push-for-broader-authority-over-digital-asset-marketshallandwilcox.com.au/thinking/first-enforcement-action-against-a-dao/ Update:CFTC Wins Default Judgment Against Ooki DAO | Blockchain Legal ResourceOoki DAO Default Judgment: Regulators Still Face Many Technical and Legal Challenges in Regulating Smart Contracts | Kramer Levin 0
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Switzerland: New Corporate Law – Share Capital in foreign Currency

www.vischer.com/en/knowledge/blog/new-corporate-law-share-capital-in-foreign-currency-no-11-39716/#page=1www.vischer.com/en/knowledge/blog/new-corporate-law-relevant-changes-from-a-tax-perspective-no-14-39742/#page=1pestalozzilaw.com/en/insights/news/legal-insights/accounting-and-reporting-foreign-currency-what-are-swiss-tax-implications-foreign-functional-currency/www.swlegal.com/en/insights/newsletter-detail/tax-implications-of-the-corporate-law-reform/ 0
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US: Small Business Investment Company Program Participation by unleveraged Funds

www.troutman.com/insights/description-of-the-small-business-investment-company-program-participation-by-unleveraged-funds-september-2022.htmlwww.troutman.com/insights/description-of-the-small-business-investment-company-program-participation-by-unleveraged-funds-january-2023.htmlwww.troutman.com/insights/description-of-the-small-business-investment-company-program-participation-by-unleveraged-funds-march-2023.html 0
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