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Tax, Tax Planning, US Real Estate, Regulatory, Tax, US Corporate Law, Tax, Tax Planning, Thailand

US: Taxation and filing requirements for PFICs and CFCs

www.collinsbarrow.com/en/cbn/publications/ustaxalert-2-understanding-the-filing-requirements-for-pfics-and-cfcswww.angloinfo.com/blogs/global/us-tax/category/passive-foreign-investment-company-pfic/publications.ruchelaw.com/news/2018-07/Trusts-estates-PFIC.pdfbit.ly/3mdKhOC Update:www.jdsupra.com/legalnews/relief-on-the-way-to-u-s-individuals-60994/www.pearlcohen.com/news/2019/04/17/is-your-company-a-pfic–you-should-better-know-it-every-year/www.goldinglawyers.com/pfic-passive-foreign-investment-company-tax-reporting/?utmbit.ly/3q5q4febit.ly/33uyg0Lbit.ly/3JSjfGtbit.ly/3vZkm2v See also: www.kramerlevin.com/en/perspectives-search/Income-inclusions-from-a-controlled-foreign-corporation-or-passive-foreign-investment-company-are-good-income-for-a-regulated-investment-company-even-if-not-distributed.html blogs.orrick.com/derivatives/author/jemmett/ us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/242149/Rev-Proc-2021-26-provides-accounting-method-change-procedures-for-CFCs-seeking-to-use-the-alternative-depreciation-systeminsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqP0x1ybrb6ZV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navbit.ly/32CLSH9 0
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CFC Rules, Tax, Tax Reporting, US Argentina, Information Exchange, Tax Information Exchange Agreement, Transparency

US: Taxation of Investments in US Securities by Non-Resident Aliens

Click to access 216e08a9-7708-4ccd-8dab-cef9196cdc49.pdf bit.ly/2yC88AL Non-Domiciled Alien Estate Taxes in the US: US assets www.daypitney.com/insights/publications/2021/08/12-us-tax-planning-for-non-us-persons U.S. Estate Planning and Law for International Families See also: Three ways the U.S. tax system offers a beacon of stability for cross-border investment | Insights | Torys LLP www.theemployerreport.com/2024/01/a-cautionary-tale-us-estate-tax-may-be-due-on-equity-awards-shares-held-by-non-us-residents/#page=1 0
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Tax, US CFC Rules, South Africa, Tax

France: End and refund of the 3% tax on dividend distributions

www.ey.com/gl/en/services/tax/international-tax/alert–the-french-constitutional-council-rules-3-percent-contribution-on-distributed-amounts-is-unconstitutional Click to access SC_Publication_Landmark_French_Constitutional_Court_Decision_on_the_3_percent_Tax_on_Dividend_Distributions.pdf Click to access newsflash_-_end_and_refund_of_the_french_3_tax_on_distributions.pdf www.jonesday.com/French-Tax-Update—Repeal-of-the-3-Percent-Tax-on-Distributions-Exceptional-Corporate-Surtax-and-AFME-FTT-Protocol-12-01-2017/?RSS=true See also: bit.ly/2yWi6wU www.ey.com/gl/en/services/tax/international-tax/alert–french-government-issues-draft-amending-finance-bill-for-2017 0
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France, Tax, Tax Planning Information Exchange, Tax, Tax Information Exchange Agreement, Transparency, US

Australia: ATO releases practical guidance on fixed trusts

Click to access taxtalk-alert-ato-releases-practical-guidance-on-fixed-trusts.pdf www.codea.com.au/publication/australian-tax-office-provides-clarification-fixed-trusts/ www.taxathand.com/article/7504/Australia/2017/ATO-issues-guidance-on-determining-what-is-a-fixed-trust www.ato.gov.au/law/view/document?docid=COG/PCG201616/NAT/ATO/00001 See also: It Depends – What’s the difference between unit trusts and fixed trusts? 0
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Australia, Tax, Trusts