Home » Archive by categoryCorporate Taxation (Page 14)

US: What are S Corporations – Key Benefits

www.wolterskluwer.com/en/expert-insights/s-corporationswww.wolterskluwer.com/en/expert-insights/s-corporation-tax-benefits See also:www.blankrome.com/publications/massachusetts-high-court-rules-although-constitutional-state-has-no-statutory Update:www.mintz.com/insights-center/viewpoints/2906/2022-10-24-new-irs-guidance-provides-clarification-and-simplified 0
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US: DAOs and Taxes

www.omm.com/resources/alerts-and-publications/alerts/what-the-dao-nothing-is-certain-especially-daos-and-taxes/www.friedfrank.com/siteFiles/Publications/Decentralized%20Autonomous%20Organizations%20_%20Decentralized%20Law.pdf See also:www.omm.com/resources/alerts-and-publications/alerts/what-the-dao-a-series-on-the-legal-issues-raised-by-the-latest-crypto-trend/ 0
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Canada: New anti-avoidance Measure to deter offshoring of Private Corporations proposed

www.canada.ca/en/department-finance/news/2022/04/tax-fairness.htmlwww.canada.ca/en/department-finance/news/2023/08/government-consults-canadians-on-budget-2023-measures-to-grow-the-clean-economy-close-tax-loopholes-and-deliver-tax-relief-for-canadians.htmlwww.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentary Update:tinyurl.com/3xchs6s9www.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentarywww.thor.ca/blog/2024/01/whats-new-the-latest-evolution-in-the-gaar-modernization-proposals/www.parl.ca/LegisInfo/en/bill/44-1/C-59 0
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UK: Secondary and Personal Tax Liability of Directors and other Officers

www.squirepattonboggs.com/-/media/files/insights/publications/2022/03/secondary-and-personal-liability-of-uk-directors-and-other-officers/liability_uk_directors.pdfEnglish court considers directors’ “creditor duty” in context of failed tax avoidance scheme (taylorwessing.com) See also:www.rpc.co.uk/perspectives/restructuring-and-insolvency/hmrc-joint-and-several-liability-notices-should-directors-be-concerned/#page=1www.osborneclarke.com/insights/tax-break-podcast-directors-accountability-tax#page=1At What Point Might A Director’s Duty To Creditors Arise? – ParrisWhittakerwww.rpc.co.uk/perspectives/tax-take/directors-not-liable-under-plns-as-hmrc-failed-to-establish-deliberate-conduct/#page=1 0
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