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Mexico: Tax Reform announced

www.hklaw.com/en/insights/publications/2021/09/mexico-anuncia-reforma-fiscal-para-2022insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaq92SobNxwdIV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.garrigues.com/es_ES/noticia/mexico-presenta-paquete-economico-2022-importantes-novedades-fiscaleswww.ey.com/en_gl/tax-alerts/mexico-s-2022-economic-proposal-focuses-on-eliminating-loopholeswww.basham.com.mx/iniciativa-reforma-fiscal-2022/home.kpmg/mx/es/home/tendencias/2021/09/flash-mexican-tax-reform-initiative-for-2022.htmlwww.cannizzo.com.mx/en/reforma-fiscal-2022/santamarinasteta.mx/actualidad-legal-paquete-economico-2022/www.basham.com.mx/tax-reform-bill-2022/www.basham.com.mx/reforma-fiscal-2022-aprobacion-de-la-camara-de-senadores/www.haynesboone.com/-/media/project/haynesboone/haynesboone/pdfs/alert-pdfs/2021/alert—reforma-fiscal-2022_eng.pdf?rev=08280a30746f43668a22c2542ccbd781&hash=0CE48820B5590C8415CDDDFCD4C51E41Update:www.basham.com.mx/reforma-fiscal-2022-aprobacion-de-la-camara-de-senadores/www.mwe.com/insights/mexican-federal-government-submits-proposed-2022-economic-plan/www.hklaw.com/en/insights/publications/2021/11/reforma-fiscal-en-mexico-para-2022www.garrigues.com/es_ES/noticia/mexico-asi-es-reforma-fiscal-2022www.haynesboone.com/news/alerts/mexico-tax-alert-2022-tax-reformsbit.ly/3Kw8kDbwww.garrigues.com/sites/default/files/documents/post-pandemic_era_brings_slew_of_tax_reforms_in_latin_america_in_2021.pdfSee also:MEDIOS DE DEFENSA CONTRA REFORMAS FISCALES. | Basham 0
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Chile: Tax Reform Project which cancels Tax Exemptions

www.garrigues.com/es_ES/noticia/chile-nuevo-proyecto-ley-elimina-exenciones-tributarias-fin-obtener-financiacion-sistemawww.bmaj.cl/es/publications/alerta-legal-proyecto-de-ley-modifica-exenciones-tributarias/www2.deloitte.com/cl/es/pages/tax/articles/proyecto-de-ley-que-reduce-o-elimina-exenciones-tributarias-para.htmlalessandri.legal/en/tax-modifications-in-the-short-pension-law-bill/ Update:www.ey.com/en_gl/tax-alerts/chile-enacts-tax-reform-to-fund-pension-reformwww.garrigues.com/es_ES/noticia/chile-aprueba-ley-reduce-exenciones-beneficios-tributarios-anade-hechos-gravados-financiarwww.bcn.cl/leychile/navegar?idNorma=1171923www.garrigues.com/sites/default/files/documents/post-pandemic_era_brings_slew_of_tax_reforms_in_latin_america_in_2021.pdfwww.internationaltaxreview.com/article/2aekq24gxlcnm1pvrej9c/sponsored/navigating-tax-developments-in-latin-america 0
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Netherlands: 2022 Budget Plan

gtlawinfo.com/rv/ff0081df61816dc9e481a157714fb820b93b9578www.dlapiper.com/en/us/insights/publications/2021/09/2022-dutch-budget-plan-tax-proposals/www.loyensloeff.com/en/en/news/news-articles/dutch-budget-day-main-changes-for-corporate-taxpayers-n23416/cms.law/en/nld/publication/dutch-tax-plan-2022-and-other-tax-proposalswww.loyensloeff.com/en/en/news/news-articles/tax-plan-2022-employment-tax-n23429/www.stibbe.com/en/news/2021/september/the-netherlands-budget-day-2021-the-impact-of-the-dutch-2022-tax-package-on-international-businessetransactions.freshfields.com/post/102h6wy/the-netherlands-2022-tax-planwww.loyensloeff.com/en/en/news/news-articles/political-agreement-to-amend-the-2022-tax-plan-increase-headline-rate-corporate-income-tax-and-tightening-of-the-earnings-stripping-rules-n23423/www.twobirds.com/en/news/articles/2021/netherlands/dutch-budget-day-2021insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VapjRSMnNwgKmF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navUpdate:www.loyensloeff.com/nl/en/news/news-articles/proposed-amendment-to-the-tax-plan-2022-published-n23422/www.loyensloeff.com/en/en/news/news-articles/second-bill-of-amendment-to-the-tax-plan-2022-increase-headline-corporate-income-tax-rate-and-tightening-of-the-earnings-stripping-rules-n23418/www.dentons.com/en/insights/articles/2021/november/23/the-netherlands-tax-plan-2022www.loyensloeff.com/en/en/news/news-articles/the-new-amendment-act-financial-markets-2022-presented-to-the-house-of-representatives-n24071/ Update:www.loyensloeff.com/insights/news–events/news/spring-budget-report-2022-dutch-government-intentions-regarding-employment-tax-voorjaarsnota-2022-voornemens-voor-de-loonheffingen/ 0
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UK: Dividend Tax Rates increasing

www.womblebonddickinson.com/uk/insights/articles-and-briefings/investors-take-note-dividend-tax-rates-increasingwww.boodlehatfield.com/articles/the-increase-in-dividend-tax-another-blow-to-small-business-owners/ 0
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US: House Ways and Means Committee Proposal – Big Changes for Estate Planning

www.greensfelder.com/trusts-and-estates-blog/house-ways-and-means-committee-proposal-brings#page=1www.bhfs.com/insights/alerts-articles/2021/ways-and-means-budget-reconciliation-recommendations-subtitle-i-summary-and-analysis-www.bhfs.com/insights/alerts-articles/2021/ways-and-means-releases-additional-reconciliation-textwww.jct.gov/publications/2021/jcx-44-21/www.bakerlaw.com/House-and-Senate-Advance-President-Bidens-Far-Reaching-2021-Tax-Changeswww.steptoe.com/en/news-publications/new-tax-proposals-targeting-estate-and-gift-planning-for-the-wealthy.htmlwww.dinsmore.com/publications/tax-and-employee-benefits-reform-house-committee-on-ways-and-means-submits-proposals/?utmwww.dykema.com/resources-alerts-the-tax-proposals-of-the-house-ways-and-means-committee.htmlwww.daypitney.com/insights/publications/2021/09/17-proposed-legislation-may-affect-gifting-planswww.ey.com/en_gl/tax-alerts/us-tax-plan-in-house-ways-means-reconciliation-bill-offers-new-details-on-international-tax-proposalswaysandmeans.house.gov/sites/democrats.waysandmeans.house.gov/files/documents/NEAL_032_xml.pdfwww.michaelbest.com/Newsroom/272102/Proposed-Estate-and-Tax-Planning-Changes-in-2021-and-2022www.blankrome.com/publications/estate-planning-provisions-new-tax-planwww.milbank.com/images/content/1/5/v2/158993/Trusts-Estates-Client-Alert-September-2021.pdfwww.venable.com/insights/publications/2021/09/tax-proposals-of-the-house-ways-and-meanswww.bilzin.com/we-think-big/insights/publications/2021/09/tax-and-wealth-services-19www.loeb.com/en/insights/publications/2021/09/house-ways-and-means-committee-issues-draft-for-proposed-tax-changesinfo.dechert.com/10/15673/september-2021/the-time-to-act-is-now—house-ways-and-means-committee-proposes-tax-changes–significant-provisions-related-to-estate-planning-included.asp?sid=7cde9853-131f-492a-b589-e4c87ae7615cwww.daypitney.com/insights/publications/2021/09/17-proposed-legislation-may-affect-gifting-planswww.pearlcohen.com/abandonment-of-lawful-permanent-resident-status/www.fosterswift.com/communications-budget-reconciliation-farmer-tax-code.htmlwww.greenbergglusker.com/publications/house-ways-and-means-advances-draft-tax-legislation-with-dramatic-impact-on-estate-gift-and-trust-taxation/www.morganlewis.com/pubs/2021/09/the-house-democrats-tax-plan-the-time-for-estate-planning-is-nowwww.blankrome.com/publications/new-york-state-alj-determines-taxpayer-was-domiciled-new-york-part-year-and-statutorywww.dwpv.com/fr/Insights#/article/Publications/2021/House-Democrats-Release-Tax-Increaseswww.nelsonmullins.com/idea_exchange/blogs/the-estate-planning-and-probate-litigation-blog/estate-planning/house-ways-and-means-committee-proposed-tax-changes-impacting-high-net-worth-and-high-income-individualswww.bowditch.com/estateandtaxplanningblog/2021/09/22/impact-of-house-ways-and-means-tax-proposal-on-domestic-businesses/www.paulweiss.com/practices/transactional/personal-representation/publications/potential-tax-law-changes-affecting-estate-planning?id=41183www.lowenstein.com/news-insights/publications/client-alerts/house-tax-proposal-would-restrict-grantor-trust-planning-what-you-need-to-know-now-trusts-estateswww.duanemorris.com/alerts/major_federal_tax_legislation_moves_forward_panic_no_predict_maybe_plan_absolutely_0921.htmlkatten.com/proposed-tax-legislation-would-dramatically-impact-private-wealth-planningwww.gmlaw.com/news/greenspoon-marder-international-wealth-asset-planning-blog-significant-estate-tax-changes-proposed-urgent-action-may-be-needed-to-lock/www.willkie.com/-/media/files/publications/2021/09/2021_proposed_estate_planning_legislation.pdfwww.kramerlevin.com/en/perspectives-search/proposed-tax-law-amendments-and-tax-increases-may-impact-private-equity-and-manda-deals.htmlwww.cozen.com/news-resources/publications/2021/house-ways-and-means-committee-proposes-reduction-of-qsbs-exclusionwww.morganlewis.com/blogs/mlbenebits/2021/09/irs-issues-important-reminder-on-application-of-irc-section-415c-limit-to-403b-plans#page=1www.mcguirewoods.com/client-resources/Alerts/2021/9/build-back-better-actwww.vorys.com/publications-3004.htmlwww.goulstonstorrs.com/publications/big-potential-tax-changes-on-the-horizon-for-clients/www.mayerbrown.com/-/media/files/perspectives-events/publications/2021/09/build-back-better-tax-proposals-approved-by-the-house-ways–means-committeev2.pdfwww.friedfrank.com/siteFiles/Publications/FFTOCLastChancetoUseManyEffectiveEstatePlanningStrategies09282021.pdfwww.srz.com/resources/estate-planning-considerations-in-light-of-the-house-ways-and.htmlwww.hklaw.com/en/insights/publications/2021/09/house-ways-and-means-committee-tax-plan-proposes-changeswww.greensfelder.com/trusts-and-estates-blog/budget-committee-report-brings-estate-and-tax#page=1www.cadwalader.com/brass-tax/index.php?nid=44&eid=183insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqXbEltS7F0n17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.fredlaw.com/news__media/potential-tax-law-changes-impacting-estate-planning/www.akerman.com/en/perspectives/draft-legislation-in-us-house-of-representatives-would-dramatically-alter-estate-planning-strategies.htmlwww.bowditch.com/estateandtaxplanningblog/2021/09/29/impact-of-house-ways-and-means-tax-proposals-for-trusts-estates-and-retirement-accounts/www.taxreformlaw.com/2021/10/new-cryptocurrency-tax-law-proposals-by-the-house-ways-and-means-committee/www.haynesboone.com/-/media/project/haynesboone/haynesboone/pdfs/alert-pdfs/2021/build-back-better-act—proposed-changes-to-gift-and-estate-tax-law.pdfwww.taftlaw.com/news-events/law-bulletins/attention-action-might-be-needed-if-you-have-grats-life-insurance-trusts-slats-qprts-or-other-grantor-trustsus.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/245386/Significant-Proposed-Limitations-on-IRA-Investments-Included-in-House-Legislationwww.sidley.com/en/insights/newsupdates/2021/09/one-step-forward-ways-and-means-committee-approves-expanded-renewable-energy-tax-creditswww.burges-salmon.com/news-and-insight/legal-updates/private-wealth/bidens-tax-plan-a-uk-perspectivewww.bowditch.com/estateandtaxplanningblog/2021/10/04/impact-of-house-ways-and-means-tax-proposals-for-international-operations/#page=1www.greenbaumlaw.com/insights-alerts-Build-Back-Better-Act.htmlwww.mintz.com/insights-center/viewpoints/2906/2021-10-11-house-democrats-weigh-major-tax-changes-businesses-fundsriker.com/publications/proposed-legislation-drastically-changes-estate-planning-landscapewww.whitecase.com/publications/alert/us-tax-proposals-may-affect-estate-and-gift-planning-strategieswww.dwt.com/blogs/family-business-resource-center/2021/10/build-back-better-act-trust-and-estates-impact#page=1www.cadwalader.com/brass-tax/index.php?nid=45&eid=187collyerbristow.com/shorter-reads/us-tax-changes-imminent/ 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US: Senator Wyden proposes extraordinary Changes to Partnership Tax Rules

www.bakerlaw.com/Senate-Finance-Chair-Wyden-Proposes-Extraordinary-Changes-to-Partnership-Tax-Ruleswww.morganlewis.com/pubs/2021/09/tax-proposals-may-affect-exchange-traded-fundswww.cadwalader.com/brass-tax/index.php?nid=44&eid=185www.vedderprice.com/proposed-tax-legislation-could-impact-exchange-traded-fundswww.stateandlocaltax.com/podcast/pass-through-entity-taxes-are-they-just-passing-through/#page=1frostbrowntodd.com/tax-distributions-for-pass-through-entity-owners/#page=1 0
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Poland: The “Polish Deal” – Tax Effects

wts.com/global/publishing-article/20210802-poland-draft-law-implementation~publishing-article?language=enwww.dentons.com/en/insights/alerts/2021/august/2/polish-dealcodozasady.pl/en/p/new-tax-regime-for-holding-companies-who-will-benefit-from-it-codozasady.pl/en/p/depreciation-of-real-estate-belonging-to-real-estate-companiescodozasady.pl/en/p/proposed-changes-would-increase-tax-burdens-on-top-earnerscodozasady.pl/en/p/the-polish-deal-consolidation-relief-and-changes-in-tax-treatment-of-debt-financing-costscodozasady.pl/en/p/preferences-for-pit-payers-investing-in-alternative-investment-companies-and-new-conditions-for-the-tax-exemption-for-aics-from-2022www.dentons.com/en/insights/articles/2021/september/16/the-polish-deal-bill-after-public-consultationswww.garrigues.com/en_GB/new/significant-changes-taxation-affecting-companies-and-individuals-under-polish-new-dealwts.com/global/publishing-article/20210914-poland-changes-draft-law~publishing-article?language=enwww.dentons.com/en/insights/alerts/2021/august/2/polish-dealinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoQnxvEaYlPd17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwts.com/global/publishing-article/20210927-poland-minimum-income-tax~publishing-article?language=enwts.com/global/publishing-article/20211028-poland-fsnl~publishing-article?language=enwww.garrigues.com/en_GB/new/president-andrzej-duda-signed-law-tax-changes-provided-polish-dealwts.com/global/publishing-article/20220207-poland-fs-nl~publishing-article?language=enUpdate:knowledge.leglobal.org/poland-president-signs-the-polish-new-deal-act/ See also:codozasady.pl/en/p/will-newly-listed-companies-on-the-warsaw-stock-exchange-benefit-from-new-tax-regulations-codozasady.pl/en/p/will-a-tax-exemption-attract-investors-to-the-warsaw-stock-exchange- Update:www.traple.pl/en/2022/06/08/the-polish-deal-2-0-tax-counter-revolution/www.dentons.com/en/insights/alerts/2022/june/23/polish-deal-modifications-in-pit-and-social-and-health-contributionswww.dentons.com/en/insights/alerts/2022/july/4/tax-alert-polish-deal-cit-modificationswts.com/global/publishing-article/20221122-poland-ict-nl~publishing-article?language=encgolegal.com/changes-in-polish-law-in-2023-7-the-most-important-modifications/#3-tax-changes 0
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Mauritius: Finance (Miscellaneous provisions) Bill 2021

www.orisonlegal.com/wp-content/uploads/2021/07/Finance-Bill-2021_Summary-by-Orison-Legal_200721_vf2.pdfwww.pwc.com/mu/en/events/budget/taxation.htmltbimauritius.com/mauritius-budget-2021/news.edbmauritius.org/budget-newsletter/pdf/EDB_Budget_Newsletter_2021-22.pdfwww.orisonlegal.com/the-evolution-of-the-global-business-sector-in-mauritius-and-impending-changes-in-june-2021/tbimauritius.com/mauritius-budget-2021/ 0
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Germany: New Exit Taxation Clauses for of International Entrepreneurs

www.cms-lawnow.com/ealerts/2021/04/planned-tightening-of-exit-taxation-in-the-atad-implementation-act?cc_lang=enwww.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/2021-03-24-ATADUmsG/0-Gesetz.htmlblogs.pwc.de/german-tax-and-legal-news/2021/03/24/government-draft-for-the-implementation-of-the-anti-tax-avoidance-directive-atad-implementation-act-submitted/www.beiten-burkhardt.com/en/blogs/stn/das-bundesfinanzministerium-bmf-veroeffentlicht-das-lange-erwartete-schreiben-zur-anwendungglobaltaxnews.ey.com/news/2021-5386-german-ministry-of-finance-publishes-final-mdr-guidancewww.harneys.com/insights/no-turning-back-an-update-on-the-key-elements-of-dac6-for-eu-member-states/blog.macfarlanes.com/post/102gwdq/a-tad-taxing-germany-plans-to-charge-tax-on-departing-entrepreneurs-and-family-swww.taylorwessing.com/en/insights-and-events/insights/2021/07/verschaerfung-der-wegzugsbesteuerung-fuer-gesellschafter-von-kapitalgesellschaftenmnetax.com/germany-adopts-atad-rules-on-exit-taxation-cfcs-hybrids-45175 Update:www.pplaw.com/en/insights/drastic-tightening-exit-tax-1-january-2022globaltaxnews.ey.com/news/2021-5596-german-parliament-advances-several-tax-proposalswww.taylorwessing.com/de/insights-and-events/insights/2021/07/verschaerfung-der-wegzugsbesteuerung-fuer-gesellschafter-von-kapitalgesellschaftenwww.skwschwarz.de/details/neues-von-der-wegzugsbesteuerungwww.advant-beiten.com/de/blogs/stn/atad-umsetzungsgesetz-neuerungen-bei-der-wegzugsbesteuerung Update:blogs.pwc.de/de/german-tax-and-legal-news/article/236827/waiver-of-exit-tax-upon-return-to-germany/www.pplaw.com/en/insights/german-exit-tax-when-moving-switzerland-new-wachtler-decision-bfhwww.bundesfinanzhof.de/en/entscheidungen/entscheidungen-online/decision-detail/STRE202310249/curia.europa.eu/juris/document/document.jsf?text=&docid=211046&pageIndex=0&doclang=EN&mode=lst&dir=&occ=first&part=1&cid=3299263 See also:www.cmshs-bloggt.de/steuerrecht/bfh-kippt-ratenzahlung-bei-der-wegzugsteuer/#page=1www.skwschwarz.de/details/steuerliche-aspekte-des-wegzugs-aus-deutschland-nach-dubaiwww.skwschwarz.de/en/details/tax-aspects-of-moving-from-germany-to-dubai 0
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