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Australia: Implementation of the OECD hybrid mismatch rules

www.dlapiper.com/en/australia/insights/publications/2017/12/australian-government-releases-hybrid-mismatch-rules/ www.ato.gov.au/General/New-legislation/In-detail/Other-topics/International/Implementation-of-the-OECD-hybrid-mismatch-rules/ Update: www.kwm.com/en/au/knowledge/insights/imported-hybrid-mismatch-rule-20210423 0
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New Zealand: The FMA’s views on ICOs and Cryptocurrencies

www.dlapiper.com/en/uk/insights/publications/2017/10/the-fmas-views-on-icos-and-cryptocurrencies/ www.out-law.com/en/articles/2017/november/all-tokens-and-cryptocurrencies-are-securities-in-new-zealand-regulator-confirms/ fma.govt.nz/news-and-resources/media-releases/fma-commentary-on-icos-and-cryptocurrencies/ 0
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Australia: ATO releases practical guidance on fixed trusts

Click to access taxtalk-alert-ato-releases-practical-guidance-on-fixed-trusts.pdf www.codea.com.au/publication/australian-tax-office-provides-clarification-fixed-trusts/ www.taxathand.com/article/7504/Australia/2017/ATO-issues-guidance-on-determining-what-is-a-fixed-trust www.ato.gov.au/law/view/document?docid=COG/PCG201616/NAT/ATO/00001 See also: It Depends – What’s the difference between unit trusts and fixed trusts? 0
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Australia: Corporate Collective Investment Vehicle – Indirect Tax Considerations

www.klgates.com/en-US/corporate-civs-indirect-tax-considerations-09-08-2017/ Just say “CC(IV)” – Australia’s Corporate Collective Investment Vehicle regime begins 1 July 2022 www.wolterskluwer.com/en-au/expert-insights/cciv-regime-a-belated-development-for-australian-managed-funds-industry See also: www.claytonutz.com/knowledge/2017/september/asia-region-funds-passport-initiatives-to-promote-the-competitiveness-of-the-australian-funds-sector jaf.ministers.treasury.gov.au/media-release/043-2015/ Update: www.greenwoods.com.au/insights-source/2021/8/30/proposed-tax-rules-for-the-cciv-regime www.kwm.com/en/au/knowledge/insights/release-of-cciv-mark-ii-20210827 pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3413663sl1280724116/draft-legislation-corporate-collective-investment-vehicles-regime jws.com.au/en/insights/articles/2021-articles/treasury-consults-corporate-collective-investment pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3450247sl1305509417/corporate-collective-investment-vehicles-and-other-measures-bill-introduced www.greenwoods.com.au/insights-source/2021/11/30/ccivs-the-end-is-in-sight jws.com.au/en/insights/articles/2022-articles/corporate-collective-investment-vehicles-new pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3474182sl1322696744/bill-on-corporate-collective-investment-vehicles-and-other-measures-awaits-assent www.corrs.com.au/insights/corporate-collective-investment-vehicles-a-new-fund-structure-becomes-reality Commencement of a new regime: The Corporate Collective Investment Vehicle (CCIV) pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3503617sl1344558736/cciv-regime-a-belated-development-for-australian-managed-funds-industry pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YACLTNEWS_REFERENCE/legauUio3508382sl1349786867/cciv-regime-a-belated-development-for-australian-managed-funds-industry Australia: Why you should (or...
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