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US: Green Book Proposals related to Estate and Gift Tax

www.venable.com/insights/publications/2022/04/green-book-proposals-related-to-estate-and-giftwww.proskauertaxtalks.com/2022/04/the-biden-administration-proposes-mark-to-market-minimum-tax-on-individuals-with-more-than-100-million-in-assets/us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/249854/Bidens-second-attempted-bite-at-the-private-equity-apple-Key-2023-Green-Book-proposals-impacting-private-equity-funds-and-their-investorshome.treasury.gov/system/files/131/General-Explanations-FY2023.pdfwww.cadwalader.com/brass-tax/index.php?nid=55&eid=214www.cadwalader.com/brass-tax/index.php?nid=55&eid=212www.bergersingerman.com/news-insights/client-alert-biden-fy-2023-budget-plan-extends-for-corporate-high-net-worth-individuals-tax-hikeswww.dlapiper.com/en/us/insights/publications/2022/05/biden-administrations-greenbook-signals-continued-focus/www.proskauertaxtalks.com/2022/07/summary-of-the-biden-administrations-fiscal-year-2023-green-book-tax-proposals/#page=1 See also:bit.ly/3jAthAxbit.ly/3KHgDvEwww.goulstonstorrs.com/publications/bidens-fy2023-budget-key-real-estate-corporate-tax-proposals/www.hklaw.com/en/insights/publications/2022/04/the-most-interesting-international-tax-proposals-in-bidens-fy-2023us.eversheds-sutherland.com/NewsCommentary/Multimedia/250224/Tax-Sound-Bytes-Breaking-down-the-international-tax-provisions-in-Bidens-FY-2023-Budget#page=1www.proskauertaxtalks.com/2022/04/the-biden-administration-proposes-changes-to-the-u-s-international-tax-rules/#page=1www.proskauer.com/newsletter/wealth-management-update-may-2022?utm_source=vuture&utm_medium=email&utm_campaign=20220500-wealth%20management%20update%20-%20may%202022 0
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US: What to consider before changing your Residence to Florida

bit.ly/3OwQlhXEscaping the Snow: Estate Planning Considerations for Moving to the Sunshine State – Burns & Levinson (burnslev.com) See also:www.stateandlocaltax.com/income/back-up-the-truck-nebraska-supreme-court-finds-couple-didnt-change-their-domicile-to-florida/#page=1www.bradley.com/insights/publications/2023/01/new-tax-tribunal-ruling-on-change-of-residency-challenges 0
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Hong Kong: Family Office Tax Concession Regime proposed

www.ey.com/en_gl/tax-alerts/hong-kong-proposes-family-office-tax-concession-regimewww.timothyloh.com/insights/current-issues/hk-proposed-tax-concessions-family-officeswww.tiangandpartners.com/en/publications/proposed-family-office-tax-concession-regime-in-hk-jul2022.html Update:www.ey.com/en_gl/tax-alerts/hong-kong-introduces-bill-on-tax-concessions-for-family-owned-inwww.withersworldwide.com/en-gb/insight/read/update-on-the-developments-of-hong-kong-s-proposed-tax-concession-regime-for-family-officeswww.withersworldwide.com/en-gb/insight/read/update-on-the-developments-of-hong-kong-s-proposed-tax-concession-regime-for-family-officeswww.withersworldwide.com/en-gb/insight/read/hong-kong-s-new-law-providing-a-tax-concession-for-family-investment-vehicles-has-finally-passedhongkong.dentons.com/en/insights/articles/2023/may/23/hong-kong-tax-concessions-to-welcome-family-offices-set-uprobertsonshk.com/en/news/new-tax-concessionary-regime-for-family-owned-investment-holding-vehicles-managed-by-single-family-offices-in-hong-kongTax Concessions for Family Offices in Hong Kong (charlesrussellspeechlys.com)www.conyers.com/publications/view/the-use-of-offshore-structures-in-the-hong-kong-family-office-tax-concession-scheme/ See also:www.shlegal.com/docs/default-source/news-insights-documents/2023/briefingnote_hong-kong-highlights-philanthropy-in-new-family-office-tax-regime_english.pdf 0
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UK: High Court finds no Duty owed to Investors by Barrister advising Tax Scheme Promoter

www.rpc.co.uk/perspectives/professional-and-financial-risks/duties-of-care-to-third-parties-in-tax-avoidance-schemes/#page=1hsfnotes.com/tid/2022/03/08/high-court-finds-no-duty-owed-to-investors-by-barrister-advising-scheme-promoter/#page=1www.taylorwessing.com/en/insights-and-events/insights/2022/03/dqr-assumption-of-responsibility-tax-schemes-and-investorswww.frpadvisory.com/blog/defending-tax-professional-negligence-claims-what-insurers-need-to-know/www.dacbeachcroft.com/en/articles/2022/march/eminent-tax-barrister-defeats-claims-brought-by-scheme-investors/beale-law.com/article/sharing-is-caring-although-dont-expect-a-duty-of-care-to-always-arise-for-shared-professional-advice-mcclean-and-others-v-thornhill-qc-2022-ewhc-457/www.wilberforce.co.uk/be-careful-what-you-assume-professional-negligence-claims-against-tax-advisors-following-mclean-v-thornhill/hsfnotes.com/.well-known/captcha/?r=%2Finsurance%2F2023%2F04%2F28%2Fcourt-of-appeal-upholds-decision-that-no-duty-owed-to-investors-by-barrister-advising-scheme-promoter%2Fwww.traverssmith.com/knowledge/knowledge-container/court-of-appeal-upholds-decision-that-tax-silk-advising-investment-scheme-promoter-owed-no-duty-of-care-to-investors-mcclean-ors-v-andrew-thornhill-2023-ewca-civ-446/uklitigation.cooley.com/a-taxing-question-just-when-does-a-duty-of-care-arise/#page=1beale-law.com/article/you-shall-not-pass-gateway-to-tax-silks-advice-blocks-assumption-of-responsibility-claims-by-investors/Duties to third party investors in tax avoidance schemes following McClean | RPCCourt of Appeal guidance: when do professionals owe duties to third pa (cms-lawnow.com) See also:xxiv.co.uk/the-role-of-legal-professionals-as-gatekeepers-in-the-prevention-of-fraud-corruption-and-tax-evasion/ 0
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US: 6th Circuit sides with Taxpayer in APA Challenge to Reportable Transaction Regime

www.gtlaw.com/en/insights/2022/3/6th-circuit-rules-irs-follow-administrative-procedures-act-transactions-questions-applicationwww.taxcontroversy360.com/2022/03/sixth-circuit-sides-with-taxpayer-in-apa-challenge-to-reportable-transaction-regime/#page=1www.steptoe.com/en/news-publications/sixth-circuit-invalidates-irs-notice-for-violation-of-administrative-procedure-act.htmlwww.gtlaw.com/en/insights/2022/3/court-invalidates-irs-notice-2016-66-micro-captive-transactions See also:www.caplindrysdale.com/obtaining-refunds-of-section-6707a-and-section-6707-penalties-paid-for-not-properly-reporting-listed-transactions-or-transactions-of-interest-including-notice-2007-83-and-notice-2016-66www.taxcontroversy360.com/2022/03/district-court-vacates-sets-aside-irs-reportable-transaction-notice/www.rockymountainconservationeasementlaw.com/2022/03/6th-circuit-weighs-in-on-proceeds-clause-and-creates-split-with-11th-circuit/?utm Update:www.gtlaw.com/es/insights/2023/4/irs-proposed-regulations-identify-micro-captive-transactions-as-listed-transactions-responding-to-cic-services-decision 0
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