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Colombia: Ultimate Beneficiary and their Registration with the DIAN regulated

www.ey.com/en_gl/tax-alerts/colombia-issues-resolution-on-ultimate-beneficial-ownersColombia reguló la noción de Beneficiarios Finales y su registro ante la DIAN | Insights | Holland & Knight (hklaw.com)www.garrigues.com/es_ES/noticia/colombia-dian-reglamenta-registro-beneficiarios-finales-sistema-identificacion-estructurascms.law/en/col/publication/tax-bulletin-no.-44#li Update:www.ey.com/en_gl/tax-alerts/colombia-modifies-regulations-on-ultimate-beneficial-ownerswww.garrigues.com/es_ES/noticia/colombia-dian-amplia-termino-reporte-beneficiarios-finales-modifica-obligacion-personaswww.garrigues.com/sites/default/files/documents/peru_principales_medidas_tributarias_aprobadas_por_el_gobierno_peruano_en_el_marco_de_la_reciente_delegacion_de_facultades_legislativas.pdfwww.dian.gov.co/normatividad/Normatividad/Resoluci%C3%B3n%20000037%20de%2017-03-2022.pdfgomezpinzon.com/registro-unico-de-beneficiarios-finales-o-efectivos-una-realidad-exclusivamente-tributaria/www.hklaw.com/en/insights/publications/2022/09/posible-modificacion-de-fechas-del-registro-unico-de-beneficiarioswww.hklaw.com/en/insights/publications/2022/10/resolucion-que-modifica-fechas-para-el-registro-de-beneficiarioswww.ey.com/en_gl/tax-alerts/colombia-extends-due-date-to-submit-initial-ultimate-beneficial-Colombia: Datos clave para la implementación del Registro de Beneficiarios Finales | Garrigueswww.tmf-group.com/en/news-insights/articles/2023/may/ultimate-beneficial-owners-in-colombia/?utm 0
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Colombia, Ownership, Tax, Tax Reporting Real Estate, Spain, Tax

Malaysia: Government exempts certain Foreign Source Income from Income Tax

Skrine – Advocates & Solicitorswww.lh-ag.com/wp-content/uploads/2022/02/Revisiting-Key-Changes-to-Tax-Legislation_LHAG-Insights-20220208.pdfwww.skrine.com/insights/alerts/april-2022/partial-tax-exemption-on-foreign-sourced-income Update:www.skrine.com/insights/alerts/july-2022/exemption-orders-for-tax-exemption-of-foreign-sourinsightplus.bakermckenzie.com/bm/tax/malaysia-further-updates-regarding-taxation-of-foreign-sourced-income 0
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Malaysia, Tax Tax, US Costa Rica, Real Estate, Tax

US: Frozen Cash Value Life Insurance

www.jdsupra.com/legalnews/frozen-cash-value-life-insurance-a-sop-44932/blog.michaelmalloy.solutions/frozen-cash-value-unfrozen/ See also:www.withersworldwide.com/en-gb/insight/investor-control-doctrine-invalidates-tax-benefits-of-private-placement-life-insurance-policywww.venable.com/insights/publications/2022/04/private-placement-life-insurance-as-a-tool-towww.withersworldwide.com/en-gb/experience/our-practices/tax/use-of-insurance-in-estate-planning 0
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Insurance, Tax, Tax Planning, US Argentina, Tax Tax, Tax Reporting, US, Voluntary Disclosure

Australia: Long awaited Guidance on Section 100A

Long awaited guidance on s100A, but read with caution! – Hall & Wilcox (hallandwilcox.com.au)pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3473819sl1322389077/section-100a-an-anti-avoidance-rule-targeted-at-trust-distributionshallandwilcox.com.au/thinking/section-100a-guidance-highway-to-the-danger-red-zone/www.wolterskluwer.com/en-au/expert-insights/section-100a-the-sleeper-awakeswww.greenwoods.com.au/insights-source/2022/3/17/ato-anti-avoidancecgw.com.au/publication/it-depends-is-the-ato-coming-to-help-with-section-100a/#page=1www.ato.gov.au/General/ATO-advice-and-guidance/Advice-under-development-program/Advice-under-development—trust-specific-issues/www.cornwalls.com.au/commissioners-draft-guidance-on-section-100a/iknow.cch.com.au/news/xatagnewsUio3497311sl1338819574/title-block-title-part-css-class-ga-title-prefix-news-19-april-2022-title-part-search-title-clarity-on-retrospective-s-100a-impact-for-trust-arrangements-search-title-title-blockpinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3502568sl1343436588/ato-update-on-trust-reimbursement-agreementswww.ato.gov.au/Media-centre/Media-releases/Update-on-draft-guidance-on-trust-reimbursement-agreements-and-unpaid-present-entitlements/www.mccullough.com.au/2022/03/01/atos-latest-draft-ruling-on-section-100a/www.ato.gov.au/General/Trusts/In-detail/Trust-entitlements—draft-guidance/Trust-taxation—reimbursement-agreement/iknow.cch.com.au/news/xatagnewsUio3502568sl1343436588/ato-update-on-trust-reimbursement-agreementskkilawyers.com.au/discretionary-trusts-back-on-ato-radar/iknow.cch.com.au/news/xatagnewsUio3520533sl1355891179/further-ato-guidance-on-s-100a See also:Section 100A – Trust Taxation – Birchstone Tax Lawpiperalderman.com.au/insight/ato-clamps-down-on-trust-arrangements-involving-adult-children/cgw.com.au/publication/were-my-trust-distributions-ok-or-is-the-ato-coming-to-help-with-section-100a/mk.com.au/deciphering-section-100a-and-the-ordinary-family-or-commercial-dealing-exemption/www.kwm.com/au/en/insights/latest-thinking/guidance-finally-released-but-uncertainty-still-remains.htmlhallandwilcox.com.au/thinking/guardian-ait-appeal-round-two-split-decision-section-100a-and-part-iva/www.kwm.com/au/en/insights/latest-thinking/commissioner-of-taxation-v-guardian-ait-pty-ltd-atf-australian-investment-trust.htmlmk.com.au/tips-and-traps-for-trustees-drafting-distribution-minutes/ Update:pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YLEGWENEWS_REFERENCE/legauUio3508389sl1349787758/ato-update-on-trust-reimbursement-agreementsiknow.cch.com.au/news/xatagnewsUio3517955sl1354238376/ato-update-on-s-100a-guidancewww.mccullough.com.au/2023/03/30/section-100a-reimbursement-agreements-the-ato-finalises-its-views/www.khq.com.au/legal-blog/year-end-trust-distributions-important-steps/ 0
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Australia, Tax, Trusts Litigation, Tax, US