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US: DoJ announces Changes impacting Corporate Criminal Enforcement

www.ropesgray.com/en/newsroom/alerts/2021/October/Justice-Department-Announces-Changes-Impacting-Corporate-Criminal-Enforcementwww.justice.gov/opa/speech/deputy-attorney-general-lisa-o-monaco-gives-keynote-address-abas-36th-national-institutewww.daypitney.com/insights/publications/2021/11/white-collar-roundup-november-2021 Update:www.wilmerhale.com/insights/client-alerts/20230118-doj-announces-updates-to-corporate-enforcement-policy 0
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US: Sustainability Linked Loans – Greenwash or not?

bracewell.com/insights/slls-%E2%80%93-greenwash-or-notwww.herbertsmithfreehills.com/insight/global-bank-review-going-green-%E2%80%93-rising-expectations-and-risks-on-green-claimswww.fredlaw.com/news__media/banks-banking-and-the-new-sustainability-paradigm-opportunities-and-risks/bracewell.com/insights/s-esg-poised-breakout-year-2022-sustainability-linked-loanswww.cadwalader.com/ref-news-views/index.php?nid=49&eid=220Sustainability-Linked Loans Series, Part 4 – SLLP Core Components in Detail (Continued) – REF News & Views (cadwalader.com)www.cadwalader.com/ref-news-views/index.php?nid=51&eid=231 See also:www.cadwalader.com/ref-news-views/index.php?nid=46&eid=206media.velaw.com/wp-content/uploads/2022/05/26122840/Sustainable-Debt-Finance-Trends-Update-Spring-2022.pdfwww.hklaw.com/en/insights/publications/2023/01/green-lending-in-commercial-real-estate-four-core-components#page=1www.ey.com/en_ch/sustainability-financial-services/how-can-financial-institutes-avoid-greenwashing-in-their-corporate-reportinginsights.ropesgray.com/post/102i8jl/us-sustainability-linked-loans-drafting-guidance-publishedwww.mccannfitzgerald.com/knowledge/disputes/international-draft-principles-to-facilitate-transactions-in-digital-assetswww.engage.hoganlovells.com/knowledgeservices/viewContent.action?key=Ec8teaJ9Vaqh5j9xknWUsl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF3dzoxprWhI6w%3D%3D&nav Update:www.cadwalader.com/news/news-release/lma-publishes-model-provisions-for-sustainability-linked-loanswww.cadwalader.com/resources/clients-friends-memos/unlocking-sustainability-linked-loans 0
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Canada: Use of Offshore Trusts

afridi-angell.com/forecast-partly-sunny-offshore-trusts-for-canadians/ See also:www.dlapiper.com/en-ca/insights/publications/2023/01/using-trusts-to-freeze-your-estate-and-avoid-income-tax 0
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US: Build Back Better Framework

www.whitehouse.gov/briefing-room/statements-releases/2021/10/28/build-back-better-framework/www.whitehouse.gov/briefing-room/statements-releases/2021/10/28/president-biden-announces-the-build-back-better-framework/#contentwww.whitehouse.gov/briefing-room/speeches-remarks/2021/10/28/remarks-by-president-biden-announcing-the-framework-for-his-build-back-better-agenda-and-bipartisan-infrastructure-bill/#contentwww.finance.senate.gov/imo/media/doc/Billionaires%20Income%20Tax.pdfwww.mcguirewoods.com/client-resources/Alerts/2021/9/build-back-better-actwww.mayerbrown.com/-/media/files/perspectives-events/publications/2021/09/build-back-better-tax-proposals-approved-by-the-house-ways–means-committeev2.pdfwww.haynesboone.com/-/media/project/haynesboone/haynesboone/pdfs/alert-pdfs/2021/build-back-better-act—proposed-changes-to-gift-and-estate-tax-law.pdfwww.greenbaumlaw.com/insights-alerts-Build-Back-Better-Act.htmlwww.dwt.com/blogs/family-business-resource-center/2021/10/build-back-better-act-trust-and-estates-impact#page=1www.greensfelder.com/trusts-and-estates-blog/estate-planning-changes-are-ghosted-in-latest-version-of#page=1insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaoFpq4lxssbLF7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.duanemorris.com/alerts/estate_planning_advised_congress_considers_build_back_better_act_other_proposals_1021.htmlwww.renewableinsights.com/2021/11/house-rules-committee-modifies-green-energy-bill/#page=1www.lanepowell.com/Our-Insights/234204/IRC-1202-and-Build-Back-Better-The-Halloween-Editionwww.velaw.com/insights/clean-energy-tax-proposals-in-bidens-new-build-back-better-framework/www.gouldratner.com/publication/proposed-federal-tax-changes-take-aim-at-wealthy-businesses-and-individualswww.dkattorneys.com/publications/when-congress-says-never-mind-does-it-mean-it-the-latest-news-regarding-changes-to-the-gift-and-estate-tax-laws/www.greensfelder.com/trusts-and-estates-blog/estate-planning-changes-are-ghosted-in-latest-version-of#page=1www.lplegal.com/content/stage-set-build-back-better-act.htmlus.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/246089/A-better-Build-Back-Better-Plan-Updated-House-bill-continues-to-include-substantial-clean-energy-tax-proposals#page=1www.cullenllp.com/blog/build-back-better-plan-significant-tax-reform-on-the-horizon-is-proactive-estate-planning-right-for-you/frostbrowntodd.com/planning-for-the-potential-reduction-in-section-1202s-gain-exclusion/#page=1www.daypitney.com/insights/publications/2021/11/fog2-build-back-better-framework-estate-planningwww.akingump.com/en/news-insights/house-democrats-forge-ahead-with-dollar550-billion-for-climate-in-build-back-better-act-summary-of-climate-energy-and-environment-provisions-in-the-house-budget-reconciliation-package.htmlfrostbrowntodd.com/bipartisan-infrastructure-spending-package-heads-to-president-bidens-desk/www.skadden.com/Insights/Publications/2021/11/Proposed-Excise-Tax-on-Stock-Repurchases?sid=fe683971-bac4-4dff-9a2f-a3ca2b79596fwww.mayerbrown.com/en/perspectives-events/publications/2021/11/us-house-rules-committee-modifies-the-build-back-better-actwww.mwe.com/insights/the-build-back-better-act-tax-reform-implications-for-private-equity-ma/www.mwe.com/insights/tax-reform-is-coming-what-it-could-mean-for-you/generouslywww.whitehouse.gov/briefing-room/statements-releases/2021/11/19/statement-by-president-joe-biden-on-passage-of-the-build-back-better-act-in-the-u-s-house-of-representatives/#contenthome.treasury.gov/news/press-releases/jy0496www.velaw.com/insights/house-passes-build-back-better-reconciliation-bill/www.whitecase.com/publications/alert/house-build-back-better-act-sets-stage-trade-disputes-over-green-energywww.huntonak.com/en/insights/tax-implications-of-the-build-back-better-act.htmlwww.kilpatricktownsend.com/en/Blog/ERISA/2021/11/Build-Back-Better-Act-Threatens-Backdoor-Roth-Conversionswww.dwpv.com/en/Insights#/article/Publications/2021/Revised-US-Tax-Proposals-Will-Affect-Foreign-Investmentwww.cadwalader.com/brass-tax/index.php?nid=47&eid=193www.mwe.com/insights/tax-reform-whats-in-and-whats-out-for-now/www.gtlaw-hotoffthehill.com/2021/11/top-10-revenue-raisers-in-the-house-passed-build-back-better-act/www.mayerbrown.com/-/media/files/perspectives-events/publications/2021/11/all-politics-is-local.pdfwww.kilpatricktownsend.com/en/Blog/ERISA/2021/11/Build-Back-Better-Act-Threatens-Backdoor-Roth-Conversionsinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VapwrIOBTl9rwl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.stateandlocaltax.com/podcast/breaking-down-the-build-back-better-act-with-the-global-business-alliance/#page=1www.cadwalader.com/brass-tax/index.php?nid=48&eid=195www.velaw.com/insights/senate-finance-committee-modifies-clean-energy-tax-proposals-in-build-back-better-reconciliation-bill/Build Back Better Act Would Change Monetization Playbook for Tax-Free Spin-Offs | Insights | Skadden, Arps, Slate, Meagher & Flom LLPSenator Manchin Announces That He Will Not Support the Build Back Better Act – Where Things Stand Now | Tax Talks (proskauertaxtalks.com)Duane Morris LLP – Massive Tax Overhaul...
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US: Wyden’s Billionaires Tax

www.bhfs.com/insights/alerts-articles/2021/wyden-unveils-billionaires-income-taxwww.cadwalader.com/brass-tax/index.php?nid=45&eid=190See also:bit.ly/3pVnhqsUpdate:www.cullenllp.com/blog/house-ways-and-means-committee-releases-a-revamped-tax-proposal/ 0
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