Canada: Straddle Transactions deductible even when deliberate Attempt to create Tax Losses

www.thor.ca/blog/2021/02/tax-court-reaffirms-legitimacy-of-straddle-transactions-and-source-of-income-test/www.canlii.org/en/ca/tcc/doc/2021/2021tcc11/2021tcc11.html?resultIndex=1 See also:www.thor.ca/blog/2022/06/paletta-estate-federal-court-of-appeal-overturns-tax-court-on-source-of-income-test/www.canlii.org/en/ca/fca/doc/2022/2022fca86/2022fca86.html?autocompleteStr=2022%20fca%2086&autocompletePos=1www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/august-17-2022/interest-deductibility-fundamentals-canada/ 0
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Canada, Litigation, Tax, Tax Planning Information Exchange, Israel, Switzerland, Tax Information Exchange Agreement, Transparency Corporate Taxation, Tax, Tax Planning, US

Brazil: Senate approves new double tax treaties with Singapore, Switzerland and the UAE

www.ey.com/en_gl/tax-alerts/brazilian-senate-approves-three-new-treaties-for-the-avoidance-of-double-taxationwww.mme.ch/en/magazine/magazine-detail/url_magazine/neue_dba_mit_brasilien_und_saudi_arabien/www.walderwyss.com/user_assets/publications/Tax-Newsletter-April-21.pdfwww.walderwyss.com/user_assets/publications/First_Swiss-Brazilian_DTA_to_become_reality_in_2022.pdfinsightplus.bakermckenzie.com/bm/tax/brazil-the-government-concludes-ratification-process-for-its-double-taxation-treaty-with-switzerlandinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoTZyEcZJKx%2Bl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navinsightplus.bakermckenzie.com/bm/tax/brazil-the-government-concludes-ratification-process-for-its-double-taxation-treaty-with-switzerlandwww.kendris.com/en/news-insights/2021/08/18/new-double-tax-treaty-dtt-between-switzerland-and-brazil/www.iras.gov.sg/news-events/newsroom/singapore-brazil-agreement-for-the-avoidance-of-double-taxation-enters-into-forcewww.klalaw.com.br/en/agreement-to-avoid-double-taxation-between-brazil-and-singapore-promulgated/?utmwww.ey.com/en_gl/tax-alerts/brazil-ratifies-income-tax-treaty-with-singapore-making-treaty-fully-effective 0
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Brazil, Double Tax Treaty, Singapore, Switzerland, Transparency, UAE Italy, Real Estate, Tax, UK

US: SEC provides Guidance to Operating Companies merging with SPACs

www.findknowdo.com/news/04/01/2021/sec-provides-guidance-operating-companies-merging-spacs?utm See also:www.findknowdo.com/news/06/14/2021/sec-identifies-2021-regulatory-priorities?utm_source=Newsletter&utmwww.gmlaw.com/news/te-fusionaste-con-un-spac-y-ahora-que/www.findknowdo.com/news/01/24/2024/sec-adopts-rules-comprehensive-regulation-spacs 0
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M&A, Private Equity, Regulatory, US Alternative Dispute Resolution, Family Business Estate Planning, Hong Kong Banking, Money Laundring, Regulatory, US

UAE: Increased Enforcement Action on AML compliance failures

insights.tamimi.com/post/102gsd8/stepping-up-cracking-down-what-dnfbps-need-to-know-about-the-uae-ministry-of-ecme-insights.bakermckenzie.com/2021/02/03/uae-central-banks-enforcement-action-against-11-banks-for-aml-compliance-failures/#page=1www.centralbank.ae/sites/default/files/2021-01/CBUAE%20imposes%20financial%20sanctions%20on%2011%20banks%20operating%20in%20the%20UAE_En.pdf See also:www.charlesrussellspeechlys.com/en/news-and-insights/insights/litigation–dispute-resolution/2022/fsra-impose-first-fine-for-breaches-of-aml-rules/ 0
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Banking, Money Laundring, Regulatory, UAE