Croatia: Third chapter of the Tax Reform
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Poland: New Polish Tax Reforms permits direct Issuances
www.whitecase.com/publications/alert/new-polish-tax-reforms-bring-much-needed-structural-certainty-allowing-direct 0
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Panama: Criminalizes tax evasion
ariaslaw.com/en/press/pn-criminalizes-tax-evasion-behaviors See also:ariaslaw.com/es/prensa/pn-se-tipifica-conductas-de-defraudacion-fiscalwww.taxathand.com/article/11425/Panama/2019/Tax-fraud-criminalizedwww.mef.gob.pa/2021/11/dgi-presenta-primera-denuncia-por-supuesta-evasion-fiscal/ 0
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Canada: What do the new Tax On Split Income (“TOSI”) rules mean For Trusts?
willsandestateslawblog.blogspot.com/2019/01/what-do-new-tax-on-split-income-tosi.html goo.gl/6j55YG www.airdberlis.com/insights/publications/publication/where-s-my-income Update:www.blg.com/fr/insights/2022/05/change-is-coming-understanding-your-opportunity-for-income-splitting 0
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South Korea: 2019 tax reform
www.taxathand.com/article/10962/Korea/2019/2019-tax-reform-includes-rules-to-improve-efficiency-of-tax-law 0
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UK: Changes to Scottish Land and Buildings transaction Tax
www.shoosmiths.co.uk/client-resources/legal-updates/scottish-land-buildings-transaction-tax-changes-25-january-2019.aspx Update:brodies.com/insights/corporate-tax-and-incentives/lbtt-update-march-2023/#page=1Residential property taxes in Scotland – Part I: Land and Buildings Transaction Tax (LBTT) | Brodies LLPbrodies.com/insights/corporate-tax-and-incentives/changes-published-for-lbtt-additional-dwellings-supplement/ 0
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Hong Kong: Revamping profits tax exemption for the asset management industry
www.deacons.com.hk/news-and-insights/publications/hong-kong-steps-towards-revamping-its-profits-tax-exemption-regime-for-the-asset-management-industry.html 0
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Spain: General Budget Law for 2019 approved by Council of Ministers
goo.gl/oqVBScwww.jdsupra.com/legalnews/2019-state-budget-bill-of-law-main-tax-52544/?www.perezllorca.com/actualidad/nota-juridica/principales-novedades-fiscales-incluidas-en-el-proyecto-de-ley-de-presupuestos-generales-del-estado-para-el-ano-2019/ Update:www.taxathand.com/article/11128/Spain/2019/Parliament-rejects-budget-bill-2019 0
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US: IRS Guidance on transfers of Non-US Partners of Interests in Partnerships with US assets
www.jdsupra.com/legalnews/irs-issues-guidance-on-transfers-by-non-45578/www.proskauertaxtalks.com/2019/05/section-1446f-proposed-regulations-key-guidance-on-partnership-interest-transfers-by-non-u-s-persons/www.ey.com/gl/en/services/tax/international-tax/alert–us-proposed-regulations-under-section-1446-f–would-clarify-scope-of-withholding-on-transfers-of-partnership-interests See also:www.tafttaxinsights.com/2024/02/did-you-know-in-a-sale-of-assets-to-a-partnership-for-cash-and-partnership-interests-you-can-reduce-tax-by-specifying-which-assets-are-sold-and-which-are-exchanged-for-partnership-interests/#page=1 0
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Romania: Major tax amendments enacted
www.cms-lawnow.com/ealerts/2019/01/romania-enacts-major-tax-amendmentswww.volciucionescu.com/proposed-changes-to-the-financial-assets-tax-affecting-banks-in-romania/www.dlapiper.com/en/southafrica/insights/publications/2019/01/global-tax-alert/ stalfort.ro/wp-content/uploads/2019/01/20190129-AZ-Tax_surprises_at_the_turn_of_the_year_part_1.pdf 0
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