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Taiwan: New CFC Rules – Legislation impacts Offshore Trust or Insurance Structures

insightplus.bakermckenzie.com/bm/tax/taiwan-adding-another-wrinkle-to-controlled-foreign-company-new-legislation-impacts-offshore-trust-or-insurance-structurebit.ly/3o9z9nNinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VapMh5BZiQOD017eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav Update:www.leeandli.com/EN/NewslettersDetail/6855.htmwts.com/global/publishing-article/20210528-taiwan-tp-nl~publishing-article?language=enwww.leeandli.com/EN/NewslettersDetail/6900.htmwww.leeandli.com/EN/NewslettersDetail/6901.htmwww.leeandli.com/EN/Newsletters/6983.htm Update:insightplus.bakermckenzie.com/bm/tax/taipei-ministry-of-finance-issued-letter-ruling-on-the-application-of-cfc-taxation-to-trusts 0
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Russia: Business Owners may opt to pay flat tax on CFC profits

insightplus.bakermckenzie.com/bm/tax/russia-wealthy-russian-residents-may-opt-to-pay-individual-income-tax-on-fixed-cfc-profitswww.ey.com/en_ru/tax/tax-alert/2020/11/ey-controlled-foreign-company-rules-6-november-2020-tax-enginsightplus.bakermckenzie.com/bm/tax/russian-federation-tax-amendments-affecting-dividends-paid-via-foreign-companieswww.cms-lawnow.com/ealerts/2020/12/new-tax-regime-allows-cfc-owners-to-pay-personal-income-tax-on-companys-fixed-profit?cc_lang=en 0
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US: New Proposed Regulations eases GILTI Tax Burden on Non-Corporate Taxpayers

www.taftlaw.com/news-events/law-bulletins/new-proposed-regulations-would-ease-gilti-tax-burden-on-non-corporate-taxpayers home.treasury.gov/news/press-releases/sm710 www.irs.gov/newsroom/irs-and-treasury-issue-guidance-related-to-global-intangible-low-taxed-income-gilti www.irs.gov/newsroom/final-regulations-on-charitable-contributions-and-state-and-local-tax-credits mnetax.com/first-look-us-irs-issues-final-gilti-regulations-proposed-drd-regs-34358www.taxathand.com/article/11784/United-States/2019/Final-temporary-regulations-address-dividends-received-deductionswww.taxathand.com/article/11785/United-States/2019/Regulations-proposed-on-treatment-of-domestic-partnerships-GILTI-high-tax-exceptionwww.taxathand.com/article/11825/United-States/2019/New-regulations-addressing-GILTI-issues-foreign-tax-credits-section-245A-summarized home.kpmg/us/en/home/insights/2019/06/tnf-final-regulations-gilti-ftc.html www.dwpv.com/en/Insights/Publications/2019/GILTI-Regulations-and-Subpart-F-Regimes www.capdale.com/the-proposed-gilti-high-tax-exclusion www.jct.gov/publications.html?func=download&id=5190&chk=5190&no_html=1 s3.amazonaws.com/public-inspection.federalregister.gov/2019-12436.pdfwww.venable.com/insights/publications/2019/05/06/gilti-regulations-arrive-just-in-time-for-retro www.jonesday.com/Warning-US-Tax-Regulations-Impact-Completed-Foreign-Sales-Retroactively-and-Domestic-Partnerships-06-25-2019/ bit.ly/2Dx06JT www.dwpv.com/en/Insights/Publications/2019/GILTI-Regulations-and-Subpart-F-Regimes www.eisneramper.com/gilti-f-income-0719/ www.jdsupra.com/legalnews/new-treasury-regulations-revise-16935/ www.bakermckenzie.com/en/insight/publications/2019/07/treasury-and-irs-release-proposed-regulations www.velaw.com/Insights/Three-Taxpayer-Friendly-Developments-in-the-New-GILTI-Regulations/ www.tax-news.com/news/IRS_To_Provide_GILTI_Penalty_Relief_To_PassThrough_Entities____97289.htmlwww.sidley.com/en/insights/newsupdates/2019/10/new-irs-rules-fix-only-collateral-damage www.velaw.com/Insights/Three-Taxpayer-Friendly-Developments-in-the-New-GILTI-Regulations/ www.martindale.com/legal-news/article_eversheds-sutherland-us-llp_2519936.htm bit.ly/34pZUYC taxinsights.ey.com/archive/archive-news/us-irs-announcement-allowing-domestic-partnerships.aspx www.jdsupra.com/legalnews/gilti-in-focus-recent-and-potential-62726/ www.irs.gov/pub/irs-drop/n-19-46.pdf Update:www.dwpv.com/en/Insights#/article/Publications/2020/High-Tax-Exception-to-GILTI www.taxreformlaw.com/2020/07/irs-issues-final-and-proposed-regulations-with-respect-to-the-gilti-and-subpart-f-high-tax-exclusions/ www.irs.gov/newsroom/treasury-irs-issue-final-and-proposed-regulations-on-income-subject-to-a-high-rate-of-foreign-tax s3.amazonaws.com/public-inspection.federalregister.gov/2020-15351.pdf s3.amazonaws.com/public-inspection.federalregister.gov/2020-15349.pdf www.ey.com/en_gl/tax-alerts/us-final-and-proposed-gilti-regulations-deliver-few-benefits-and-more-than-a-few-surprises www.hklaw.com/en/insights/publications/2020/07/the-gilti-high-tax-exception-is-it-a-viable-planning-option www.capdale.com/treasury-finalizes-gilti-high-tax-exclusion-rules www.irs.gov/newsroom/treasury-irs-issue-final-and-proposed-regulations-on-income-subject-to-a-high-rate-of-foreign-tax www.ey.com/en_gl/tax-alerts/us-final-and-proposed-gilti-regulations-deliver-few-benefits-and-more-than-a-few-surprises www.shearman.com/perspectives/2020/08/tax-planning-after-the-giltiwww.mwe.com/insights/government-releases-final-regulations-on-fdii-and-gilti-deduction/ www.venable.com/insights/publications/2020/07/broad-final-fdii-and-gilti-deduction www.lw.com/thoughtLeadership/lw-treasury-department-IRS-issue-final-GILTI-high-tax-exception-regulations www.mwe.com/insights/the-gilti-high-tax-exclusion-and-the-tested-unit-standard-new-administrative-burdens-await-for-taxpayers/ www.mwe.com/insights/elective-gilti-exclusion-for-high-taxed-gilti/ www.mwe.com/insights/proposed-regulations-would-conform-subpart-f-high-tax-exception-to-gilti-high-tax-exception/ www.venable.com/insights/publications/2020/07/final-gilti-high-tax-exclusion-rules-announced www.mayerbrown.com/en/perspectives-events/publications/2020/08/be-careful-what-you-wish-for-challenges-and-opportunities-arising-from-the-new-unified-high-tax-election www.iwpx.net/2019/11/26/us-new-proposed-regulations-eases-gilti-tax-burden-on-non-corporate-taxpayers/ us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/234859/High-time-Final-and-proposed-regulations-rework-high-tax-rule-for-GILTI-and-subpart-F www.moodystax.com/recently-released-gilti-regulations-may-create-tax-nightmares-for-many-us-shareholders-residing-in-canada/#contentpublications.ruchelaw.com/news/2020-09/TestedUnits.pdfwww.irs.gov/newsroom/treasury-irs-issue-final-and-proposed-regulations-on-income-subject-to-a-high-rate-of-foreign-taxwww.mwe.com/insights/what-role-for-subpart-f-in-a-gilti-2-0-world/ See also:www.shearman.com/en/perspectives/2024/01/notice-2024-16-announces-limited-guidance-under-section-961ctax.weil.com/features/notice-2024-16-guidance-allowing-for-basis-adjustments-to-cfc-stock-transferred-in-inbound-nonrecognition-transactions/#page=1www.eversheds-sutherland.com/en/united-states/insights/irs-notice-previews-proposed-regulations-addressing-ptep-basis-of-acquired-cf-cs 0
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US: Proposed regulations clarify passive foreign investment company rules

www.morganlewis.com/pubs/irs-treasury-issue-final-guidance-regarding-certain-investments-by-rics www.ey.com/gl/en/services/tax/international-tax/alert–us-proposed-regulations-provide-guidance-on-passive-foreign-investment-companies—clarify-longstanding-pfic-issues-and-contain-both-favorable-and-unfavorable-provisions-for-taxpayersbit.ly/3q5q4febit.ly/3JSjfGtt.ly/M0t4 0
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US: Final and Proposed Regulations on Certain Income Inclusions under the CFC Rules on Domestic Partnerships

www.paulweiss.com/practices/transactional/tax/publications/final-and-proposed-regulations-on-certain-income-inclusions-under-the-cfc-rules-related-to-domestic-partnerships?id=28881 Update:www.shearman.com/perspectives/2021/01/new-final-regulations-under-section-163www.withersworldwide.com/en-gb/insight/carried-interest-in-2021-new-guidance-for-tax-on-income-associated-with-services-provided-to-investment-partnershipswww.sidley.com/en/insights/newsupdates/2021/01/irs-releases-final-regulations-on-recharacterization-of-carried-interestwww.mwe.com/insights/new-final-regulations-revise-rules-on-the-application-of-section-163j-to-cfcs/ 0
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