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US: Taxation and filing requirements for PFICs and CFCs

www.collinsbarrow.com/en/cbn/publications/ustaxalert-2-understanding-the-filing-requirements-for-pfics-and-cfcswww.angloinfo.com/blogs/global/us-tax/category/passive-foreign-investment-company-pfic/publications.ruchelaw.com/news/2018-07/Trusts-estates-PFIC.pdfbit.ly/3mdKhOC Update:www.jdsupra.com/legalnews/relief-on-the-way-to-u-s-individuals-60994/www.pearlcohen.com/news/2019/04/17/is-your-company-a-pfic–you-should-better-know-it-every-year/www.goldinglawyers.com/pfic-passive-foreign-investment-company-tax-reporting/?utmbit.ly/3q5q4febit.ly/33uyg0Lbit.ly/3JSjfGtbit.ly/3vZkm2v See also: www.kramerlevin.com/en/perspectives-search/Income-inclusions-from-a-controlled-foreign-corporation-or-passive-foreign-investment-company-are-good-income-for-a-regulated-investment-company-even-if-not-distributed.html blogs.orrick.com/derivatives/author/jemmett/ us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/242149/Rev-Proc-2021-26-provides-accounting-method-change-procedures-for-CFCs-seeking-to-use-the-alternative-depreciation-systeminsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqP0x1ybrb6ZV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navbit.ly/32CLSH9 0
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UK: Plans for new public register showing control of non-UK entities owning UK Property

www.blplaw.com/expert-legal-insights/articles/overseas-companies-new-beneficial-ownership-register www.ropesgray.com/newsroom/alerts/2017/07/Video-New-register-of-beneficial-ownership-of-UK-real-estate.aspx www.collyerbristow.com/item/2137-bo-register-for-non-uk-companies-owning-uk-real-estatewww.mourant.com/news-and-views/updates/updates-2022/registration-of-overseas-entities-holding-uk-property.aspx Update:companieshouse.blog.gov.uk/2022/04/27/progress-on-the-register-of-overseas-entities/hmlandregistry.blog.gov.uk/2022/07/13/register-of-overseas-entities-how-it-affects-land-transactions/www.lawsociety.org.uk/topics/property/register-of-overseas-entities-coming-into-force-on-1-august-how-property-lawyers-can-complywww.taylorwessing.com/en/insights-and-events/insights/2022/07/register-of-overseas-entitiesgowlingwlg.com/en/insights-resources/articles/2022/register-of-overseas-entities/www.shlegal.com/docs/default-source/news-insights-documents/2022/practice-note-on-roe—august-2022.pdf?sfvrsn=81fbf85b_0companieshouse.blog.gov.uk/2023/01/03/register-of-overseas-entities-tips-to-speed-up-the-process/hsfnotes.com/corporate/2023/01/20/register-of-overseas-entities-updated-guidance-and-transition-period-coming-to-an-end/#page=1assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1128112/guidance_registration_verification_of_overseas_entities_on_the_uk_register.pdfwww.legislation.gov.uk/ukpga/2022/10/notes/division/6/index.htmblog.macfarlanes.com/post/102i5mx/register-of-overseas-entities-removal-doesnt-mean-removalwww.taylorwessing.com/en/insights-and-events/insights/2023/04/register-of-overseas-entities-missed-deadlines-and-incorrect-informationRegister of Overseas Entities – duty to file update regardless of any change – process and implications | Bryan Cave Leighton Paisner (bclplaw.com) See also:www.gov.uk/government/news/companies-house-receives-international-recognition-for-delivering-new-overseas-property-registerIs public access to UK beneficial ownership registers here to stay? (taylorwessing.com)   0
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Taiwan: CFC Rules for Individuals introduced

www.leeandli.com/EN/NewslettersDetail/5896.htm Update: insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vao%2FKL6YC1F5SV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav insightplus.bakermckenzie.com/bm/tax/taiwan-adding-another-wrinkle-to-controlled-foreign-company-new-legislation-impacts-offshore-trust-or-insurance-structure www.leeandli.com/EN/NewslettersDetail/6855.htm wts.com/global/publishing-article/20210528-taiwan-tp-nl~publishing-article?language=en www.leeandli.com/EN/NewslettersDetail/6902.htm www.leeandli.com/EN/Newsletters/6983.htm 0
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