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US: IRS “Dirty Dozen” List includes “Potentially” abusive use of US-Malta Tax Treaty in Pension Plans

www.caplindrysdale.com/irs-dirty-dozen-list-includes-potentially-abusive-use-of-us-malta-tax-treaty-in-pension-planswww.irs.gov/newsroom/irs-wraps-up-its-2021-dirty-dozen-scams-list-with-warning-about-promoted-abusive-arrangements See also:IRS Criminal Investigation of Malta Pension Plan | Meadows, Collier, Reed, Cousins, Crouch & Ungerman, L.L.P. – Attorneys at Law (meadowscollier.com) 0
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Ireland: Criminal Justice (Money Laundering and Terrorist Financing) (Amendment) Act 2021

www.walkersglobal.com/images/Publications/Advisory/2021/Ireland/Criminal_Justice_Money_Laundering_and_Terrorist_Financing_Amendment_Act_2021.pdfwww.rdj.ie/insights/cryptocurrency-moves-out-of-the-shade—new-aml-requirements-for-virtual-asset-service-providers?s=0.0763021583413www.walkersglobal.com/images/Publications/Advisory/2021/Ireland/Ireland_FinTech_Update_-_April_2021.pdfwww.philiplee.ie/update-regulation-of-providers-of-services-relating-to-virtual-assets/www.dilloneustace.com/legal-updates/coming-in-from-the-cold-crypto-asset-regulation-1www.arthurcox.com/knowledge/aml-update-crypto-assets-vasps-must-register-with-central-bank/www.algoodbody.com/insights-publications/virtual-asset-service-providers-in-the-regulatory-spotlightwww.mhc.ie/latest/insights/virtual-asset-service-providers-have-you-registered-with-the-central-bankwww.williamfry.com/docs/default-source/reports/wf_fru_new-rules-for-virtual-asset-service.pdf?sfvrsn=0www.philiplee.ie/requirements-for-crypto-businesses-in-ireland-to-submit-applications-to-the-cbi-by-23rd-july-2021/www.dlapiperintelligence.com/investmentrules/blog/articles/2021/article-on-virtual-asset-service-providers.html Update:www.matheson.com/insights/detail/central-bank-of-ireland-outlines-aml-expectationswww.algoodbody.com/insights-publications/new-aml-regulations-central-database-of-safe-deposit-boxes-and-bank-and-payment-accountsinsights.arthurcox.com/post/102hihe/aml-update-central-database-of-bank-accounts-payment-accounts-and-safe-depositinsights.arthurcox.com/post/102hsrm/aml-update-central-bank-highlights-recurring-issues-with-vasp-applicationswww.mhc.ie/latest/insights/central-bank-issues-bulletin-on-vasp-registrationswww.williamfry.com/newsandinsights/publications-article/2022/07/14/virtual-asset-service-providers'-aml-cft-frameworks-central-bank-observations-on-vasp-applications-for-registrationwww.matheson.com/insights/detail/the-central-bank-(iaf)-bill-sets-out-new-requirements-in-the-financial-sector#page=1www.jdsupra.com/legalnews/central-bank-of-ireland-anti-money-2750521/www.walkersglobal.com/index.php/publications/99-advisory/2633-ireland-update-central-bank-of-ireland-updates-aml-cft-guidelines-for-financial-sector 0
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Cyprus: Real Beneficiary Registers

www.kinanis.com/PublicationsContent/1215/CYPRUS-THE-REGISTERS-FOR-REAL-BENEFICIARIES Update:The Register of Beneficial Ownership for Cyprus Companies (oneworldweb.net)www.chrysostomides.com/2023/11/16/register-of-beneficial-owners-final-system-now-live/ 0
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Ireland: Details of the new 10% Stamp Duty Rate for bulk buying Houses

www.arthurcox.com/knowledge/publication-of-details-of-the-new-10-stamp-duty-rate-for-bulk-buying-houses/www.mhc.ie/latest/insights/stamp-duty-increase-to-10-for-bulk-purchasers-of-houses-in-irelandinsights.walkersglobal.com/post/102gypc/ireland-update-stamp-duty-measure-in-response-to-bulk-purchases-of-houseswww.williamfry.com/newsandinsights/publications-article/2021/06/24/new-stamp-duty-rate-for-bulk-purchases-of-residential-propertiesNew stamp duty reliefs for residential property took effect on 1 June 2023 (mccannfitzgerald.com) See also:www.mhc.ie/latest/insights/stamp-duty-considerations-when-acquiring-companies-owning-irish-real-estatewww.walkersglobal.com/index.php/publications/99-advisory/3484-potential-refund-of-stamp-duty-on-the-sale-or-lease-of-residential-property-for-social-housing 0
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Russia: Bill on Termination of Tax Treaty with the Netherlands submitted

www.ey.com/en_gl/tax-alerts/russian-government-submits-bill-on-termination-of-tax-treaty-with-the-netherlands-to-state-dumainsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaq1%2BRoDXA0UZV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaq4sZd1R%2BuTfV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navUpdate:www.dlapiper.com/en/us/insights/publications/2021/05/russian-parliament-bill-termination-russia-netherlands-tax-treaty/www.cms-lawnow.com/ealerts/2021/06/russia-announces-denunciation-of-dtt-with-the-netherlands?cc_lang=enwww.dlapiper.com/en/us/insights/publications/2021/08/the-termination-of-the-russia-netherlands-tax-treaty/us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/245035/Tax-perspectives-for-Russian-companies-in-respect-of-the-Russian-Netherlands-double-tax-treaty-denunciation 0
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EU: Tackling the abusive use of Shell Companies

ec.europa.eu/taxation_customs/communication-business-taxation-21st-century_enec.europa.eu/commission/presscorner/detail/en/ip_21_2430mnetax.com/ambitious-eu-tax-agenda-includes-new-common-corporate-tax-base-proposal-44127www.cms-lawnow.com/ealerts/2021/06/future-eu-directive-tackling-shell-companies-atad-3?cc_lang=enec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12999-Tax-avoidance-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes_enwww.arthurcox.com/knowledge/fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes/www.cms-lawnow.com/ealerts/2022/01/atad-3-european-commissions-proposal-targeting-shell-companies?cc_lang=en See also:blog.macfarlanes.com/post/102h0ho/atad-3-the-writing-on-the-wall-for-eu-holding-companieswww.step.org/system/files/media/files/2021-08/step-paper-on-business-taxation-for-the-21st-century-in-particular-with-respect-to-shell-companies.pdfwww.step.org/sites/default/files/2021-08/step-response-on-the-european-commission-consultation-on-fighting-the-use-of-shell-entities-and-arrangements-for-tax-purposes.pdf Update:blog.macfarlanes.com/post/102hso8/ec-follow-up-proposal-linked-to-non-eu-shell-entities-publishedwww.jonesday.com/en/insights/2022/10/the-unshell-draft-directive–only-a-few-months-left-to-complyec.europa.eu/transparency/documents-register/detail?ref=COM(2022)554&lang=enec.europa.eu/info/sites/default/files/supranational_risk_assessment_of_the_money_laundering_and_terrorist_financing_risks_affecting_the_union_-_annex.pdfcamilleripreziosi.com/news/european-commission-publishes-its-updated-supranational-risk-assessment/www.loyensloeff.com/insights/news–events/news/when-will-the-eu-ata-3-directive-impact-my-eu-entities-ny-office-snippet/www.traverssmith.com/knowledge/knowledge-container/anti-tax-avoidance-directive-iii-eu-unshell-proposal/#page=1www.macfarlanes.com/what-we-think/in-depth/2022/atad-3-unshell-directive/www.europarl.europa.eu/news/en/press-room/20230117IPR67314/unshell-meps-adopt-position-on-legislation-to-clamp-down-on-shell-companieswww.europarl.europa.eu/news/en/press-room/20221128IPR58202/unshell-meps-adopt-position-on-legislation-to-clamp-down-on-shell-companiestax.weil.com/insights/european-parliament-approves-atad-3-amendments-analysis/#page=1www.cms-lawnow.com/ealerts/2023/01/atad-3-proposal-approved-by-the-european-parliament?cc_lang=enUpdate_on_the_ATAD_3_Unshell_Directive_v2.pdf (algoodbody.com)www.twobirds.com/en/insights/2023/global/atad-3-amended-by-eu-parliamentwww.kinanis.com/Media/Uploads/Publications/Brochures%202022/March%202022/ATAD%203%20-%20The%20tompstone%20of%20shell%20entities.pdfwww.europarl.europa.eu/news/de/press-room/20230327IPR78511/new-eu-measures-against-money-laundering-and-terrorist-financingwww.stibbe.com/publications-and-insights/proposal-for-a-directive-to-prevent-misuse-of-shell-entities-atad-3-andTax Alert: Understanding the Unshell Directive – PenterisWebcast: ATAD 3, what is the impact to your organization? – YouTubeATAD 3: EU crackdown on shell entities – is there any sign of life? – Macfarlaneswww.macfarlanes.com/what-we-think/in-depth/2023/atad-3-eu-crackdown-on-shell-entities-is-there-any-sign-of-life/www.grant-williams.com/how-do-you-solve-a-problem-like-inflation/?utmdata.consilium.europa.eu/doc/document/ST-10710-2023-INIT/en/pdfwww.euractiv.com/section/economy-jobs/opinion/time-for-the-council-to-shell-out-some-justice-and-fight-tax-avoidance/data.consilium.europa.eu/doc/document/ST-16100-2023-INIT/en/pdfcms-lawnow.com/en/ealerts/2023/12/no-white-smoke-on-atad-iii-proposal-in-2023?utm 0
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