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US: IRS final Regulations on transfers of Partnership Interests

www.cadwalader.com/brass-tax/index.php?nid=28&eid=128tax.weil.com/legal-developments/final-864c8-regulations-some-relief-for-certain-non-u-s-partners/#page=1www.hoganlovells.com/en/publications/final-regulations-foreign-partners-us-tax-liability-on-transfer-of-partnership-interestwww.ey.com/en_gl/tax-alerts/us-final-regulations-largely-adopt-proposed-characterization-of-foreign-persons-gain-or-loss-from-sale-or-exchange-of-interests-in-certain-partnerships-with-some-welcome-changeswww.shearman.com/perspectives/2020/10/treasury-and-irs-regulations-on-withholding-disposition-of-partnership-interest-by-foreign-partnerwww.proskauertaxtalks.com/2020/10/section-1446f-final-regulations-key-changes-to-guidance-on-non-publicly-traded-partnership-interest-transfers-by-non-u-s-persons/#page=1www.hoganlovells.com/~/media/hogan-lovells/pdf/2020-pdfs/2020_10_20_private_capital_update.pdf?la=enwww.cadwalader.com/brass-tax/index.php?nid=30&eid=131&tag=2020-10-22-IRS+Finalizes+Foreign+Partnership+Withholding+Regulations&utmwww.mayerbrown.com/en/perspectives-events/publications/2020/10/irs-releases-final-withholding-tax-regulations-on-sales-of-partnership-interestswww.klgates.com/IRS-Issues-Section-1446f-Final-Regulations-10-28-2020www.lplegal.com/content/tax-treatment-partnership-interests-private-equity-managers.html See also:www.tafttaxinsights.com/2024/02/did-you-know-in-a-sale-of-assets-to-a-partnership-for-cash-and-partnership-interests-you-can-reduce-tax-by-specifying-which-assets-are-sold-and-which-are-exchanged-for-partnership-interests/#page=1 0
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Education: Holding Regimes

www.loyensloeff.com/en/en/news/news-articles/holding-regimes-in-a-new-era-2020-edition-n20234/www.loyensloeff.com/ch/en/news/holding-regimes-in-a-new-era-2021-edition-n22615/ Update:www.loyensloeff.com/media/481010/ll_holding-regimes-2022.pdfwww.loyensloeff.com/insights/news–events/news/holding-regimes-in-a-new-era—2023-edition/ See also:bit.ly/3kT56fv 0
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Australia: Company directors – managing your taxation obligations

www.holdingredlich.com/company-directors-managing-your-taxation-obligations See also:hallandwilcox.com.au/thinking/liability-of-directors-and-associates-for-company-tax-obligations/chamberlains.com.au/the-wait-is-over-ato-puts-company-directors-on-notice/It Depends – Are directors personally liable for company tax debts? – Cooper Grace Ward (cgw.com.au) 0
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UK: Guidance on company tax residency policy during COVID-19

www.proskauertaxtalks.com/2020/04/covid-19-hmrc-announces-its-approach-to-company-residence/ www.daypitney.com/insights/publications/2020/04/08-covid19-may-impact-state-statutory-residencywww.gov.uk/hmrc-internal-manuals/international-manual/intm120185 www.gov.uk/hmrc-internal-manuals/international-manual/intm261010 0
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Trends: OECD guidance on place of effective management and COVID-19

www.taxathand.com/article/13529/OECD/2020/Update-provided-on-OECDs-work-on-taxation-in-context-of-COVID-19 Update:www.proskauertaxtalks.com/2021/02/covid-19-oecd-updates-its-guidance-on-residence-and-permanent-establishments/#page=1 www.europeantax.blog/post/102gpsc/revised-oecd-tax-treaty-guidance-as-temporary-covid-19-travel-restrictions-cont read.oecd-ilibrary.org/view/?ref=1060_1060114-o54bvc1ga2&title=Updated-guidance-on-tax-treaties-and-the-impact-of-the-COVID-19-pandemic 0
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