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UK: Budget 2021

www.gov.uk/government/publications/budget-2021-overview-of-tax-legislation-and-rates-ootlar/budget-2021-overview-of-tax-legislation-and-rates-ootlarwww.mishcon.com/news/budget-2021www.macfarlanes.com/what-we-think/in-depth/2021/budget-2021-key-policies-for-private-clients/www.dlapiper.com/en/us/insights/publications/2021/03/uk-spring-budget-2021/finance/www.europeantax.blog/post/102gs9w/has-the-chancellor-really-just-announced-a-uk-corporation-tax-rise-of-over-30www.wilberforce.co.uk/budget-2021-an-overview/www.shearman.com/perspectives/2021/03/uk-budget-announced_6-percent-increase-in-corporate-tax-rateviews.gibraltarlaw.com/post/102gs6q/and-for-his-next-trick-a-balancing-actblog.macfarlanes.com/post/102gs8c/budget-2021-from-fiscal-drag-to-super-deductionswww.herrington-carmichael.com/2021-spring-budget-an-extension-to-the-sdlt-holiday/www.boyesturner.com/news-and-insights/now-or-never-impact-stamp-duty-holiday-and-why-you-might-need-cohabitation-agreementwww.bclplaw.com/en-GB/insights/uk-budget-2021-tax-impact-on-real-estate-sector.htmlwww.europeantax.blog/post/102gs8h/uks-march-2021-budget-spend-now-pay-laterwww.bclplaw.com/en-GB/insights/uk-budget-2021-business-rates-update.htmlwww.penningtonslaw.com/news-publications/latest-news/2021/budget-2021-the-repair-work-beginswww.macfarlanes.com/what-we-think/in-depth/2021/budget-2021-key-policies-for-real-estate/www.dlapiper.com/en/us/insights/publications/2021/03/uk-spring-budget-2021/vat-customs-excise-duties-and-environmental-taxes/www.womblebonddickinson.com/uk/insights/articles-and-briefings/2021-budget-briefing-tax-changeswww.whitecase.com/publications/alert/uk-budget-2021-investment-led-recoverywww.dlapiper.com/en/us/insights/publications/2021/03/uk-spring-budget-2021/international/insights.boodlehatfield.com/post/102gsa4/spring-budget-2021-the-key-takeaways#page=1www.dacbeachcroft.com/en/gb/articles/2021/march/dac-beachcrofts-spring-2021-budget-alert/www.dlapiper.com/en/us/insights/publications/2021/03/uk-spring-budget-2021/investment-funds/www.dlapiper.com/en/us/insights/publications/2021/03/uk-spring-budget-2021/real-estate/www.dlapiper.com/en/us/insights/publications/2021/03/uk-spring-budget-2021/corporate/insights.arthurcox.com/post/102gsfy/esma-recommends-changes-to-eu-transparency-enforcement-regime-following-wirecardwww.squirepattonboggs.com/-/media/files/insights/publications/2021/03/uk-spring-budget-2021-the-long-road-to-recovery-taxation/uk-spring-budget-2021-the-long-road-to-recovery-taxation.pdfriskandcompliance.freshfields.com/post/102gsdj/how-will-the-uk-spring-budget-2021-affect-your-businesssites-herbertsmithfreehills.vuturevx.com/68/24692/landing-pages/spring-budget-2021-briefing.pdfwww.traverssmith.com/knowledge/knowledge-container/budget-2021-eu-interest-and-royalties-directives-provisions-repeal/insightplus.bakermckenzie.com/bm/tax/uk-spring-budget-2021-what-you-need-to-knowwww.twobirds.com/en/news/articles/2021/uk/spring-budget-2021www.osborneclarke.com/insights/spring-budget-2021-tax-measures-announced/www.proskauertaxtalks.com/2021/03/uk-budget-2021/www.traverssmith.com/knowledge/knowledge-container/budget-2021-capital-gains-tax-annual-exempt-amount-freeze/www.europeantax.blog/post/102gsct/the-corporation-tax-rise-in-pictureswww.morton-fraser.com/knowledge-hub/budget-2021-the-stealth-tax-budgetwww.traverssmith.com/knowledge/knowledge-container/budget-2021-changes-to-the-hybrid-anti-avoidance-rules/www.clydeco.com/en/insights/2021/03/budget-2021-key-points-for-real-estatewww.velaw.com/insights/uk-budget-2021-tax-perspectives/www.teacherstern.com/the-budget-2021/www.bristows.com/viewpoint/articles/spring-budget-2021-tax-highlights/www.herrington-carmichael.com/2021-budget-path-to-recovery-for-uk-businesses/www.traverssmith.com/knowledge/knowledge-container/budget-2021-covid-19-measures/insightplus.bakermckenzie.com/bm/real-estate_1/uk-real-estate-gains-from-the-2021-spring-budgetwww.taylorwessing.com/de/insights-and-events/insights/2021/03/spring-budget-2021—business-tax-measureswww.twobirds.com/en/news/articles/2021/uk/uk-budget-2021-chancellor-formally-announces-taskforce-to-investigate-covid19-business-supportwww.traverssmith.com/knowledge/knowledge-container/budget-2021-eu-interest-and-royalties-directives-provisions-repeal/www.osborneclarke.com/insights/spring-budget-2021-changes-new-ir35-legislation-midst-ir35-compliance-developments/insightplus.bakermckenzie.com/bm/tax/uk-spring-budget-2021-what-you-need-to-knowwww.charlesrussellspeechlys.com/en/news-and-insights/insights/corporate/2021/mixed-news-for-corporation-tax-payers-in-todays-budget/www.twobirds.com/en/news/articles/2021/uk/spring-budget-2021www.herrington-carmichael.com/budget-2021-a-summary-for-private-clients/www.traverssmith.com/knowledge/knowledge-container/budget-2021-asset-management-measures/www.traverssmith.com/knowledge/knowledge-container/budget-2021-real-estate-tax-measures/www.traverssmith.com/knowledge/knowledge-container/budget-2021-business-tax-measures/www.taylorwessing.com/en/insights-and-events/insights/2021/03/future-uk-tax-landscapewww.rlb-law.com/briefings/employment/budget-2021-key-points/www.traverssmith.com/knowledge/knowledge-container/budget-2021-corporation-tax/www.rlb-law.com/briefings/corporate/budget-2021-what-to-look-out-for/www.traverssmith.com/knowledge/knowledge-container/budget-2021-anti-tax-avoidance-anti-tax-evasion-and-tax-compliance/www.traverssmith.com/knowledge/knowledge-container/budget-2021-real-estate-tax-measures/www.traverssmith.com/knowledge/knowledge-container/budget-2021-personal-tax-measures/www.traverssmith.com/knowledge/knowledge-container/budget-2021-emi-call-for-evidence/www.charlesrussellspeechlys.com/en/news-and-insights/podcasts/2021/property-professionals-spring-budget-announcement/#page=1www.traverssmith.com/knowledge/knowledge-container/budget-2021-business-tax-measures/www.osborneclarke.com/insights/spring-budget-2021-say-decarbonisation-transition-net-zero/www.whitecase.com/publications/alert/help-fast-growth-companies-uks-2021-budgetwww.cms-lawnow.com/ealerts/2021/03/budget-2021-key-tax-points?cc_lang=enwww.osborneclarke.com/insights/spring-budget-2021-say-decarbonisation-transition-net-zero/www.akingump.com/en/news-insights/budget-2021-tax-but-only-half-the-story.htmlwww.whitecase.com/publications/alert/help-fast-growth-companies-uks-2021-budgetblog.macfarlanes.com/post/102gsm4/the-small-print-of-the-25-corporation-taxwww.mayerbrown.com/en/perspectives-events/publications/2021/03/march-real-estate-focused-2021-budget-updateswww.cms-lawnow.com/ealerts/2021/03/uk-budget-2021-a-bright-future-for-the-uk-fintech-ecosystem?cc_lang=enwww.rpc.co.uk/perspectives/rpc-big-deal/spring-budget-2021-spend-now-tax-later/#page=1www.rlb-law.com/briefings/tax-private-client/reduced-rates-of-sdlt-for-residential-properties/www.rlb-law.com/briefings/tax-private-client/new-sdlt-surcharge-for-non-uk-resident-purchasers-of-uk-residential-property/www.traverssmith.com/knowledge/knowledge-container/budget-2021-super-deduction/brodies.com/insights/corporate-tax-and-incentives/the-uk-budget-2021-an-analysis/www.traverssmith.com/knowledge/knowledge-container/what-does-the-budget-do-for-real-estate-finance-bill-update/www.traverssmith.com/knowledge/knowledge-container/budget-2021-tax-day-from-a-real-estate-perspective/www.traverssmith.com/knowledge/knowledge-container/budget-2021-raising-standards-in-the-tax-advice-market/www.shoosmiths.co.uk/insights/past-webinars/real-estate-ihl-series-taxing-timeswww.boodlehatfield.com/articles/spring-budget-2021/katten.com/the-uk-government-and-hmrcs-efforts-to-clamp-down-on-promoters-of-tax-avoidanceUpdate:www.traverssmith.com/knowledge/knowledge-container/government-announces-amendments-to-finance-bill-2021/ 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South Africa: Budget speech 2021 – broadening the Tax Base

www.ensafrica.com/news/detail/3855/budget-speech-2021-broadening-the-south-afric/insightplus.bakermckenzie.com/bm/tax/south-africa-budget-speech-highlights-2021See also:www.sars.gov.za/Media/MediaReleases/Pages/24-February-2021—SARS-increases-its-focus-on-wealthy-individuals-and-offshore-holdings.aspxwww.ensafrica.com/news/detail/3867/south-african-budget-speech-2021-growth-over-/ 0
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Singapore: Budget Speech 2021

eoasis.rajahtann.com/eoasis/gn/at.asp?pdf=../lu/pdf/2021_02_Emerging_Stronger_Together.pdf&module=LU&topic=LU0013101&sec=binsightplus.bakermckenzie.com/bm/tax/singapore-budget-2021-tax-updates 0
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US: Capital Gains Tax Bill passes Washington State Senate

bit.ly/3vHQJjulawfilesext.leg.wa.gov/biennium/2021-22/Pdf/Bills/Senate%20Passed%20Legislature/5096-S.PL.pdf?q=20210525023925www.freedomfoundation.com/press-release/freedom-foundation-files-lawsuit-challenging-washington-capital-gains-income-tax/apnews.com/article/wa-state-wire-business-lawsuits-1c2b6f703b6ed9259b3afe590e4eafd0www.washingtonpolicy.org/library/docLib/OFAC-capital-gains-income-tax-lawsuit.pdfwww.klgates.com/Washington-State-Legislature-Passes-Capital-Gains-Tax-Bill-6-1-2021 Update:tinyurl.com/9x4vnvsawww.klgates.com/New-Washington-Capital-Gains-Tax-Impacts-Estate-Planning-6-5-2023Does Washington’s Capital Gains Excise Tax Reduce Taxable Gain? – Lane Powell PC 0
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India: Union Budget- 2021-22

ssrana.in/articles/union-budget-2021-22-india/www.financialexpress.com/budget/union-budget-2021-taxation-quandary-on-conversion-of-partnership-into-llp/2183249/webdata.khaitanco.com/forkcoweb/Mumbai/02012021/DirectTaxProposal2021.pdfwebdata.khaitanco.com/forkcoweb/Mumbai/02012021/IndirectTaxProposal.pdftaxguru.in/income-tax/rationalisation-provisions-minimum-alternate-tax-mat.htmlmnetax.com/indias-budget-implications-for-the-international-business-community-42368www.ey.com/en_gl/tax-alerts/indian-fiscal-budget-2021www.vaishlaw.com/decoding-tax-fine-print-finance-bill-2021/tax.cyrilamarchandblogs.com/2021/03/bumpy-road-ahead-for-ma-transaction-budget-2021/Update:www.ey.com/en_in/alerts-hub/2021/03/key-amendments-to-finance-bill-2021-at-enactment-stagewww.khaitanco.com/sites/default/files/2021-04/The%20Finance%20Bill%202021%20enacted%20after%20significant%20amendments_0.pdfwww.europeantax.blog/post/102h4lz/india-scraps-retrospective-application-of-tax-on-indirect-transfers-what-does-itwww.btg-legal.com/post/india-revokes-retrospective-applicability-of-indirect-transfer-provisions-and-makes-it-prospectivewww.structuredfinanceinbrief.com/2024/03/indias-bad-bank-two-years-on/#page=1 0
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Romania: Tax Code and Fiscal Procedure Code amended

www.cms-lawnow.com/ealerts/2020/12/romania-amends-tax-code-for-2021?cc_lang=enwww.cms-lawnow.com/ealerts/2020/12/romania-amends-fiscal-procedure-code-and-its-high-court-rules-on-statute-of-limitation?cc_lang=enrlw.juridice.ro/18177/overview-on-the-new-amendments-to-the-romanian-fiscal-code.htmlwww.schoenherr.eu/content/romanian-tax-legislation-has-been-substantially-amended-in-recent-days/www.dlapiper.com/en/us/insights/publications/2021/03/amendments-to-the-romanian-fiscal-code-and-accounting-law/www.mprpartners.com/wp-content/uploads/2021/03/Additional_amendments_Fiscal_Code_20210308.pdfwww.cms-lawnow.com/ealerts/2021/03/romanian-government-amends-tax-code-and-accounting-law?cc_lang=enUpdate:www.schoenherr.eu/content/romania-happy-new-year-happy-new-tax-rules/ 0
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Netherlands: Overhaul of legal Entity Tax Qualification Policy

www.dlapiper.com/en/us/insights/publications/2021/04/netherlands-overhauls-legal-entity-tax-qualification-policy/insightplus.bakermckenzie.com/bm/tax/netherlands-consultation-document-on-proposed-changes-to-open-limited-partnership-and-foreign-legal-forms-for-tax-purposesglobaltaxnews.ey.com/news/2021-5376-the-netherlands-starts-consultation-to-better-align-legal-entity-and-partnership-classification-rules-with-international-tax-standardswww.dentons.com/en/insights/alerts/2021/april/6/the-netherlands-proposed-conditional-25-procent-dividend-source-taxwww.loyensloeff.com/en/en/news/news-articles/legislative-proposal-new-dutch-entity-tax-classification-rules-postponed-and-fgr-no-longer-part-of-this-proposal-n23037/ Update:www.stibbe.com/en/news/2022/june/update-on-dutch-rules-on-the-classification-of-dutch-and-foreign-legal-entitieswww.loyensloeff.com/insights/news–events/news/entry-into-force-new-dutch-tax-classification-rules-postponed-until-1-january-2025/Dutch push ahead with legislative proposals to change investment and funds regime – Osborne Clarke | Osborne ClarkeProposed changes to Dutch entity tax classification rules – New York office Snippet | Loyens & Loeff (loyensloeff.com)www.loyensloeff.com/insights/news–events/news/consultation-draft-decree-on-dutch-tax-classification-rules-for-foreign-entities/www.vandoorne.com/en/knowledge-sharing/new-dutch-entity-qualification-rules/www.internetconsultatie.nl/rechtsvormvergelijkingsmethode/b1insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaoz6V4zO11W%2FV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.loyensloeff.com/insights/news–events/news/draft-guidance-on-the-new-entity-classification-rules-for-dutch-tax-purposes-impact-for-u.s.-group-structures/www.loyensloeff.com/insights/news–events/news/update-on-developments-dutch-qualification-brazilian-interest-on-net-equity/www.loyensloeff.com/insights/news–events/news/are-private-equity-structures-ready-for-the-new-dutch-entity-tax-classification-rules/ 0
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