Education: The Substratum Rule www.ogier.com/publications/the-substratum-rule-does-it-matter 0 Share this:Click to share on LinkedIn (Opens in new window)Click to share on WhatsApp (Opens in new window)Click to share on Twitter (Opens in new window)Click to share on Facebook (Opens in new window) September 12, 2022 webmaster Education, Trusts Education, Trusts Spain: High Court confirms Treaty Exemption under Brazil-Spain Tax Treaty US: Newly enhanced Estate Tax Portability Relief under Revenue Procedure 2022-32