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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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Corporate Taxation, US

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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Blockchain, Corporate Law, Corporate Taxation, US Corporate Taxation, Tax, Vietnam

Mexico: Identification of the Beneficial Controller as a new Tax Liability

www.engage.hoganlovells.com/knowledgeservices/news/identification-of-the-beneficial-controller-as-a-new-tax-liabilitywww.globalcompliancenews.com/2022/03/12/mexico-beneficial-owner-records-new-obligation-for-all-legal-entities-and-vehicles-02032022/#page=1www.garrigues.com/es_ES/noticia/obligaciones-relacionadas-figura-beneficiario-controlador-mexico Update:Supreme Court declares Mexico’s controlling beneficiary reform constitutional | Insights | Holland & Knight (hklaw.com)Suprema Corte de Justicia de la Nación confirma constitucionalidad de regulación UBO en México. | Greenberg Traurig LLP (gtlaw.com)www.scjn.gob.mx/sites/default/files/listas/documento/2023-06-21/LTR%20MIXTA%2014%20JUNIO%202023.pdfBeneficiario Controlador – Hogan Lovells Engagewww.engage.hoganlovells.com/knowledgeservices/news/beneficiario-controladorsjfsemanal.scjn.gob.mx/detalle/tesis/2027229sjfsemanal.scjn.gob.mx/detalle/tesis/2027228www.haynesboone.com/news/alerts/mexico-alert-mexican-supreme-court-confirms-constitutionalitybasham.com.mx/en/segunda-sala-de-la-suprema-corte-de-justicia-declara-inconstitucional-el-articulo-29-a-cuarto-parrafo-del-codigo-fiscal-de-la-federacion-referente-al-limite-temporal-para-cancelar-cfdi/www.hklaw.com/en/insights/publications/2023/10/se-declara-inconstitucional-el-limite-temporal-de-cancelacion-de-cfdi 0
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Corporate Taxation, Mexico, Tax, Transparency Corporate Taxation, Switzerland, Tax Corporate Taxation, Tax, Tax Planning, US Corporate Taxation, Tax, UK Corporate Governance, Corporate Law, Corporate Taxation, Education

Trends: OECD releases draft Sourcing and Nexus Rules of Pillar 1

www.dlapiper.com/en/us/insights/publications/2022/02/oecd-makes-progress-on-pillar-1-release-of-draft-sourcing-and-nexus-rules-of-amount-a/www.loyensloeff.com/lu/en/news/articles-and-newsflashes/short-term-consultation-on-pillar-one-s-framework-for-nexus-and-revenue-sourcing-rules-n24729/taxadviserseurope.org/blog/cfes-eu-tax-top-5-round-up-of-eu-tax-policy-news-7-february-2022/us.eversheds-sutherland.com/NewsCommentary/Newsletters/248367/Digital-tax-bytes-Weekly-updatewww.oecd.org/tax/beps/oecd-launches-public-consultation-on-the-tax-challenges-of-digitalisation-with-the-release-of-a-first-building-block-under-pillar-one.htmwww.dlapiper.com/en/us/insights/publications/2022/02/oecd-publishes-draft-tax-base-determination-rules-for-pillar-1-amount-a/www.algoodbody.com/insights-publications/the-two-pillar-solution-what-are-the-key-developmentswww.dlapiper.com/en/us/insights/publications/2022/04/oecd-releases-draft-model-rules-on-scope-of-amount-a-under-pillar-1/www.loyensloeff.com/insights/news–events/news/pillar-one/insightplus.bakermckenzie.com/bm/tax/international-pillar-one-progress-report-on-amount-a-published Update:www.oecd.org/tax/international-tax-reform-multilateral-convention-to-implement-pillar-one-on-track-for-delivery-by-mid-2023.htmwww.oecd.org/ctp/oecd-secretary-general-tax-report-g20-finance-ministers-indonesia-july-2022.pdfwww.oecd.org/tax/beps/progress-report-on-amount-a-of-pillar-one-two-pillar-solution-to-the-tax-challenges-of-the-digitalisation-of-the-economy.htmwww.oecd.org/tax/beps/oecd-g20-inclusive-framework-on-beps-cover-note-to-the-progress-report-on-amount-a-of-pillar-one.pdfwww.oecd.org/newsroom/Countries-making-substantial-progress-towards-implementation-of-the-two-pillar-international-tax-reform.htmwww.oecd.org/tax/heads-of-tax-administrations-emphasise-the-importance-of-swiftly-implementing-the-landmark-global-tax-agreement-and-enhancing-collaborative-work-on-digital-transformation.htmwww.europeantax.blog/post/102hzrt/progress-on-international-tax-reform#page=1www.loyensloeff.com/insights/news–events/news/the-oecd-publishes-a-progress-report-on-the-administration-and-tax-certainty-aspects-of-pillar-ones-amount-a/insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqliUjkdT1ENF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.loyensloeff.com/insights/news–events/news/pillar-one-oecd-publishes-draft-multilateral-convention-provisions-for-removing-digital-services-taxes-and-other-relevant-similar-measures/insightplus.bakermckenzie.com/bm/tax/international-oecd-defines-dsts-for-purposes-of-pillar-onewww.loyensloeff.com/insights/news–events/news/oecd-opens-public-consultation-on-amount-b-of-pillar-one/consortiumlegal.com/el-salvador-impuestos-globales-los-planes-de-la-ocde-parte-1/?utmconsortiumlegal.com/en/el-salvador-global-taxes-the-oecds-plans-part-1/www.oecd.org/newsroom/138-countries-and-jurisdictions-agree-historic-milestone-to-implement-global-tax-deal.htmwww.oecd.org/tax/beps/outcome-statement-on-the-two-pillar-solution-to-address-the-tax-challenges-arising-from-the-digitalisation-of-the-economy-july-2023.pdfOutcome Statement on OECD’s Pillar One | Loyens & Loeff (loyensloeff.com)International: OECD releases MLC for Pillar One’s Amount A – Baker McKenzie InsightPlusOECD publishes Pillar One convention, Claire Hawley (taylorwessing.com)insightplus.bakermckenzie.com/bm/tax/international-oecd-releases-mlc-for-pillar-ones-amount-ahome.treasury.gov/news/press-releases/jy1789www.icaew.com/insights/tax-news/2023/oct-2023/multilateral-convention-brings-pillar-one-another-step-closer-to-implementationwww.oecd.org/newsroom/inclusive-framework-releases-new-multilateral-convention-to-address-tax-challenges-of-globalisation-and-digitalisation.htmwww.ey.com/en_uk/tax/midweek-tax-news#accordion-content-1601856594-1International: OECD releases MLC for Pillar One’s Amount A – Global Compliance NewsDentons – OECD releases Multilateral Convention...
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Corporate Taxation, Tax, Trends

UAE: Federal Corporate Income Tax to be introduced

me-insights.bakermckenzie.com/2022/02/01/uae-introduces-new-corporate-tax/#page=1www.dlapiper.com/en/us/insights/publications/2022/1/uae-introduces-federal-corporate-income-tax-from-june-2023/afridi-angell.com/introduction-of-federal-corporate-tax-in-the-uae/www.klgates.com/Update-UAE-Introduces-Corporate-Tax-2-4-2022www.clydeco.com/en/insights/2022/2/uae-announces-the-introduction-of-corporate-taxalsuwaidi.ae/the-uaes-new-corporate-tax/www.professionallawyer.me/legal-articles/business/corporate-tax-on-business-profits-in-the-uaewww.globalcompliancenews.com/2022/02/17/uae-introduces-new-corporate-tax010222/#page=1www.herbertsmithfreehills.com/insight/uae-to-implement-corporate-income-tax-in-2023-%E2%80%93-stepping-into-the-mainstreamwww.schlueter-graf.com/fileadmin/publications/processed/220202_Introduction_of_Corporate_Tax_revised.pdfwts.com/global/publishing-article/20220204-uae-introduces-corporate-tax~publishing-article?language=enwww.hadefpartners.com/News/563/Impact-of-Federal-Corporate-Tax-on-Real-Estate-Investmentssites-herbertsmithfreehills.vuturevx.com/196/27818/compose-email/corporate-income-tax-in-the-uae–its-potential-impact-on-energy-and-infrastructure-projects—5-key-points.aspbakerxchange.com/rv/ff0090f4114d383fc0e9d66cb7409e55e586948d/p=3159989www.worldservicesgroup.com/publications.asp?action=article&artid=21531www.gibsondunn.com/introduction-of-corporate-tax-in-the-uae/#:~:text=On%20January%2031%2C%202022%20the,year%20beginning%20June%201%2C%202023.afridi-angell.com/business-income-tax-in-the-uae-in-2023/afridi-angell.com/video-inbrief-business-income-tax-in-the-uae/ See also:www.professionallawyer.me/legal-articles/business/does-corporate-tax-apply-to-freelancerswww.herbertsmithfreehills.com/latest-thinking/uae-to-launch-corporate-income-tax-%E2%80%93-key-impacts-for-projectswww.hadefpartners.com/News/583/UAE-Corporate-Tax-Preparationwww.hadefpartners.com/News/584/New-Cabinet-Resolution-clarifying-the-legal-framework-of-Mainland-Single-Shareholder-Companies-and-the-potential-future-tax-impactFederal Tax Authority publishes corporate tax guide for non-resident taxpayers | DLA Piper Update:insightplus.bakermckenzie.com/bm/tax/uae-key-highlights-of-the-corporate-tax-lawwww.ey.com/en_gl/tax-alerts/uae-ministry-of-finance-releases-corporate-tax-lawmof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdfinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqGI9jJcUipnV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.hadefpartners.com/News/595/Federal-Decree-Law-No.-47-of-2022-on-the-Taxation-of-Corporations-and-Businesses–Corporate-Tax-Law-www.schlueter-graf.com/fileadmin/user_upload/221212_CIT.pdfmof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdfwww.pwc.com/m1/en/services/tax/me-tax-legal-news/2022/uae-corporate-tax-law-release.htmlwam.ae/en/details/1395303110166www.mayerbrown.com/en/perspectives-events/publications/2022/12/uae-federal-corporate-tax-law-new-advancementsamereller.com/publication/uae-corporate-tax-law-released/waselandwasel.com/articles/corporate-income-tax-disputes-under-the-new-uae-federal-decree-law-no-47-2022-on-the-taxation-of-corporations-and-businesses/afridi-angell.com/uae-corporations-and-businesses-tax-registration-of-taxable-persons/www.meydanfz.ae/uae-corporate-tax-explained/www.professionallawyer.me/blog/business-law/what-to-expect-on-9-corporate-tax-in-the-uae-in-2023/afridi-angell.com/corporate-tax-threshold-for-small-business-relief-set-at-aed-3-million-or-less/www.galadarilaw.com/news/corporate-tax-in-the-uae-how-may-this-affect-your-business/www.hadefpartners.com/News/611/Ministry-of-Finance-Releases-Details-on-Corporate-Tax-Registration-Exemptionswww.hadefpartners.com/News/612/Ministry-of-Finance-releases-details-on-Small-Business-Reliefcms-lawnow.com/en/ealerts/2023/04/uae-corporate-tax-small-business-relief-criteriawhpartners.eu/news/corporate-tax-relief-for-start-ups-and-micro-businesses-in-uae-a-positive-development-for-small-enterprisesmof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdfwww.dlapiper.com/en-ma/insights/publications/gulf-tax-insights/gulf-tax-insights—april-2023/ministry-of-finance-announces-entities-exempt-from-registering-for-corporate-income-tax-purposesafridi-angell.com/uae-corporate-tax-law-law-47-of-2022-exemption-for-qualified-public-benefit-entities/www.reedsmith.com/en/perspectives/2023/05/uae-corporate-tax-relief-for-small-businesses-in-united-arab-emirateswww.hadefpartners.com/News/617/Ministry-of-Finance-releases-further-Guidance-on-Exempt-Personswww.galadarilaw.com/ar/news/galadari-alerts-corporate-tax-exemptions-granted-to-specific-individuals-by-ministry-of-finance/ Update:afridi-angell.com/the-ministry-of-finance-publishes-an-explanatory-guide-on-the-corporate-tax-law/www.galadarilaw.com/news/galadari-alerts-corporate-tax-exemptions-granted-to-specific-individuals-by-ministry-of-finance/www.hadefpartners.com/News/620/MoF-releases-Guidance-on-categories-of-Business-or-Business-Activities-conducted-by-a-Natural-Person-that-will-be-subject-to-Corporate-Taxwww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/ministerial-decision-establishes-conditions-to-retain-exempt-statuswww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/uae-ministry-of-finance-publishes-explanatory-guide-on-corporate-income-tax-lawwww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/ministerial-decision-no-114-of-2023-provides-clarity-on-applicable-accounting-standardswww.dlapiper.com/en-th/insights/publications/gulf-tax-insights/gulf-tax-insights—may-2023/ministerial-decision-no-83-sheds-light-on-taxation-of-non-residentsme-insights.bakermckenzie.com/2023/06/02/uae-ministry-of-finance-announces-qualifying-income-definition/#page=1me-insights.bakermckenzie.com/2023/06/02/uae-ministry-of-finance-announces-qualifying-income-definition/#page=1amereller.com/publication/corporate-tax-in-the-uae-free-zones-clarification-on-the-qualifying-income-and-substance-requirements-for-the-qualifying-free-zone-persons/insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoJqI2bLqrPlF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navcms-lawnow.com/en/ealerts/2023/06/uae-corporate-tax-law-what-constitutes-qualifying-income-for-free-zone-personsinsightplus.bakermckenzie.com/bm/tax/united-arab-emirates-ministry-of-finance-announces-qualifying-income-definitionUAE Ministry of Finance Clarifies Definition of Qualifying Income for Free Zone Entities | Charles Russell SpeechlysUAE Corporate Tax Law: When does a non-resident juridical person have (cms-lawnow.com)UAE Ministry of Finance provides...
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Corporate Taxation, Tax, UAE