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Private Trust Company, Trusts, US Corporate Taxation, Start-up, Structuring, Tax, Tax Planning, US Corporate Governance, Financing, US Estate Planning, Tax, Tax Planning, US

US: Final and Proposed Regulations on Certain Income Inclusions under the CFC Rules on Domestic Partnerships

www.paulweiss.com/practices/transactional/tax/publications/final-and-proposed-regulations-on-certain-income-inclusions-under-the-cfc-rules-related-to-domestic-partnerships?id=28881 Update:www.shearman.com/perspectives/2021/01/new-final-regulations-under-section-163www.withersworldwide.com/en-gb/insight/carried-interest-in-2021-new-guidance-for-tax-on-income-associated-with-services-provided-to-investment-partnershipswww.sidley.com/en/insights/newsupdates/2021/01/irs-releases-final-regulations-on-recharacterization-of-carried-interestwww.mwe.com/insights/new-final-regulations-revise-rules-on-the-application-of-section-163j-to-cfcs/ 0
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CFC Rules, Tax, US Canada, Regulatory, Tax, Transparency

US: IRS issues tighter proposed regulations on foreign partnership disposal rules

www.mayerbrown.com/en/perspectives-events/publications/2019/06/irs-issues-proposed-regulations-regarding-withholding-under-section-1446 tax.weil.com/irs-regulations-for-non-u-s-partners-engaged-in-u-s-trade/ www.ey.com/gl/en/services/tax/international-tax/alert–us-final-section-956-regulations-largely-mirror-proposed-regulations–but-include-two-significant-modificationswww.federalregister.gov/documents/2019/05/23/2019-10749/amount-determined-under-section-956-for-corporate-united-states-shareholdersus.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/221210/Legal-Alert-Fine-tuning-the-courseFinal-Regulations-enhance-symmetry-between-taxation-of-actual-dividends-and-section-956-inclusionswww.proskauertaxtalks.com/2019/05/final-irs-956-regs/#more-2227www.proskauertaxtalks.com/2019/05/section-1446f-proposed-regulations-key-guidance-on-partnership-interest-transfers-by-non-u-s-persons/ www.dwpv.com/en/Insights/Publications/2019/IRS-Proposes-New-Rules-on-Interest-Transfer www.jonesday.com/Warning-US-Tax-Regulations-Impact-Completed-Foreign-Sales-Retroactively-and-Domestic-Partnerships-06-25-2019/ 0
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Tax, US

US: Consider forming a Corporation instead of a Limited Liability Company for your Start-up

bit.ly/2NwCawrgordonlawltd.com/llc-s-corp-or-c-corp/frostbrowntodd.com/how-corporations-may-run-afoul-of-the-accumulated-earnings-tax-a-section-1202-planning-brief/#page=1www.crowell.com/NewsEvents/AlertsNewsletters/all/Choice-of-Entity-for-the-Startup-Business See also:carpenterwellington.com/post/corporate-structures-startups-deciding-entity-type/www.mayerbrown.com/en/perspectives-events/publications/2022/03/looking-to-invest-in–or-acquire–a-digital-assets-business-watch-where-you-step–realizing-value-and-managing-riskConsidering Converting an LLC into a Corporation? Here Are the QSBS Issues You Should Be Thinking About | Mintz 0
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Corporate Law, Start-up, US Financing, Funds, Start-up, US

Canada: Quebec’s new Mandatory Disclosure of Nominee Agreements

www.mccarthy.ca/en/insights/articles/information-bulletin-2019-5-new-mandatory-disclosure-nominee-agreements blg.com/en/News-And-Publications/Publication_5758?k=www.jdsupra.com/legalnews/quebec-taxpayers-take-note-timely-26076/www.dwpv.com/en/Insights/Publications/2019/QC-Announces-Expanded-Measures-to-Combat-Aggressive-Tax-PlanningDentons – Canada Revenue Agency’s new mandatory disclosure rules with significant non-compliance penalties passed into law Update:www.dwpv.com/en/Insights/Publications/2019/Extended-Deadline-for-QC-Nominee-Agreement-Disclosure www.stikeman.com/en-ca/kh/tax-law/New-Mandatory-Disclosure-of-Nominee-Agreements-to-Revenu-Quebec www.osler.com/en/resources/regulations/2019/deadline-to-disclose-nominee-agreements-to-revenue-quebec-has-been-extended www.spiegelsohmer.com/2019/08/28/prolongation-des-delais-pour-la-divulgation-de-contrats-prete-noms/ www.mnp.ca/en/posts/deadline-for-quebec-nominee-agreement-disclosure-extended www.nortonrosefulbright.com/en/knowledge/publications/cfa03b22/revenu-quebec-announces-extended-deadline-of-mandatory-disclosure-of-nominee-agreements-in-quebec www.stikeman.com/en-ca/kh/tax-law/entry-into-force-of-new-mandatory-disclosure-of-nominee-agreements-to-revenu-quebecwww.dwpv.com/en/Insights/Publications/2020/Disclosure-Rules-for-Nominee-Contracts-Come-into-Force-in-QCmcmillan.ca/Quebec-Government-Mandates-Disclosure-of-Nominee-Agreementswww.osler.com/en/resources/regulations/2023/canadian-mandatory-disclosure-rules-update-implementing-bill-and-explanatory-noteswww.blakes.com/insights/bulletins/2023/mandatory-disclosure-department-of-finance-introduBill C-47 introduces significant changes to the Canadian mandatory disclosure rules (osler.com)www.osler.com/fr/resources/regulations/2024/les-regles-de-divulgation-obligatoire-au-canada 0
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Canada, Transparency