New Zealand: Trustees to disclose Financial Position Statements to Tax Authority

taxpolicy.ird.govt.nz/news/2022/2022-03-11-domestic-trusts-reporting-standards taxpolicy.ird.govt.nz/-/media/project/ir/tp/publications/2022/2022-sr-domestic-trusts-reporting-standards/2022-sr-domestic-trusts-reporting-standards-pdf.pdfiknow.cch.co.nz/news/zntxtnewsUio3484851sl1330177018/order-issued-for-trustees-of-trust-required-to-file-annual-returns Update:iknow.cch.co.nz/news/zntxtnewsUio3497788sl1339037699/reporting-requirements-for-trusts-ir-s-statement-finalisedwww.wolterskluwer.com/en-nz/expert-insights/new-reporting-requirements-and-disclosures-for-trustswww.dlapiper.com/en/us/insights/publications/2022/06/new-zealand-inland-revenue-information-gathering-focus/www.taxtechnical.ird.govt.nz/-/media/project/ir/tt/pdfs/operational-statements/2022/os-22-02.pdftaxpolicy.ird.govt.nz/news/2022/2022-03-11-domestic-trusts-reporting-standardswww.wolterskluwer.com/en-nz/expert-insights/trusts-ir-disclosure-and-reporting-requirementswww.laneneave.co.nz/news-events/new-ird-information-reporting-requirements-for-trusts/ 0
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US: OECD Pillar Two and changes to GILTI

www.globalcompliancenews.com/2022/03/13/united-states-oecd-pillar-two-and-changes-to-gilti-good-for-corporate-america280222/#page=1www.dlapiper.com/en/us/insights/publications/2022/03/oecd-releases-commentary/www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-us-implementation/www.dlapiper.com/en/us/insights/publications/2022/07/impact-on-global-implementation-of-pillar-2-if-the-us-fails-to-adopt/www.shearman.com/en/perspectives/2022/08/book-minimum-tax-pillar-2-creditable-foreign-income-taxesus.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/254043/Next-Stop-on-the-corporate-minimum-tax-train-Issues-which-require-guidancewww.skadden.com/insights/publications/2022/12/2023-insights/new-regulatory-challenges/new-corporate-minimum-tax-and-stock-repurchase-taxwww.europeantax.blog/post/102i7bp/globe-administrative-guidance#page=1www.oecd.org/tax/beps/international-tax-reform-oecd-releases-technical-guidance-for-implementation-of-the-global-minimum-tax.htmwww.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htmhome.treasury.gov/news/press-releases/jy1243OECD guidance on global minimum tax and US GILTI rules | Ashurstwww.skadden.com/insights/publications/2023/03/exploring-potential-investor-state-treaty-challengesinsights.ropesgray.com/post/102i8xm/pillar-2-grouping-issues-for-private-equity-and-sovereign-wealth-fundsPillar Two: Ordering rules for Pillar Two taxing rights – New York Office Snippet | Loyens & Loeff (loyensloeff.com) See also:blog.macfarlanes.com/post/102hvtm/what-does-the-inflation-reduction-act-mean-for-us-implementation-of-pillar-twowts.com/global/publishing-article/20221121-us-corporate-alternative-minimum-tax-in-light-of-the-pillar-two-rules~publishing-article?language=enwww.loyensloeff.com/insights/news–events/news/us-mnes-how-will-pillar-two-impact-your-business/Pillar Two: When can US MNEs benefit from the Safe Harbour rules? | Loyens & Loeff (loyensloeff.com)...
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Singapore: ­­­­­Court issues first “Persons Unknown” Order in Decision Involving Cryptocurrency

eoasis.rajahtann.com/eoasis/lu/pdf/2022-03_First_Persons_Unknown_Order.pdfwww.reedsmith.com/en/perspectives/2022/03/singapore-high-court-issues-injunctions-against-unknown-individualswww.cliffordchance.com/insights/resources/hubs-and-toolkits/talking-tech/en/articles/2022/03/using-court-orders-to-help-recover-stolen-cryptocurrencies.htmlwww.rhtlawasia.com/teaching-an-old-dog-new-tricks-recovery-of-stolen-crypto-assets-the-old-fashioned-way/ See also:ironbridgelegal.com.au/cryptocurrency-fraud-recovery/How to get your money back in a cryptocurrency demise or cryptocurrency fraud? – King & Wood Mallesons Pulse (kwm.com)www.shlegal.com/insights/defending-decentralisation 0
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US: Key Considerations for a DAO Legal Entity Type

bit.ly/3DU0IaMwww.friedfrank.com/siteFiles/Publications/Decentralized%20Autonomous%20Organizations%20_%20Decentralized%20Law.pdf See also:www.omm.com/resources/alerts-and-publications/alerts/what-the-dao-why-everyone-is-talking-about-decentralized-autonomous-organizations/www.troutman.com/insights/plaintiff-partner-or-neither-the-bzx-dao-and-the-unknown-tale-of-token-approvals.htmlwww.blockchainandthelaw.com/2022/09/proskauers-cross-disciplinary-blockchain-group-hosts-digital-assets-in-business-and-law-symposium/#page=1www.ropesgray.com/en/newsroom/podcasts/2022/november/podcast-digital-assets-discussion-implications-of-ooki-dao-cftc-enforcement-action#page=1www.sheppardmullin.com/multimedia-433#page=1fintechperspectives.shearman.com/post/102i2xh/cftc-delivers-notice-to-ooki-via-chat-box-important-legal-questions-for-daoswww.taylorwessing.com/en/interface/2022/predictions-2023/web-20230-a-sleeping-giantwww.shearman.com/en/perspectives/2022/12/cftc-delivers-notice-to-ooki-via-chat-box–important-legal-questions-for-daoswww3.weforum.org/docs/WEF_Decentralized_Autonomous_Organization_Toolkit_2023.pdf 0
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