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Germany: Banks in prepare for flood of cum-ex cases

www.5sah.co.uk/news-and-events/articles/2020-10-19/banks-in-germany-prepare-for-flood-of-cum-ex-cases-david-stern-quoted-in-thomson-reuters-regulatory-intelligencewww.stewartslaw.com/news/cum-ex-and-cum-cum-trading-a-spark-in-a-tinderbox-for-european-banks/ See also:bit.ly/2TggExvwww.rpc.co.uk/perspectives/tax-take/taxing-matters-cumex-probably-the-biggest-tax-scandal-youve-never-heard-of/#page=1www.5sah.co.uk/knowledge-hub/videos-and-podcasts/2021-05-10/watch-uncovering-and-mitigating-complex-financial-schemes-post-cumex#page=1www.herbertsmithfreehills.com/latest-thinking/federal-ministry-of-finance-reacts-to-the-ruling-of-the-fiscal-court-of-hesse-onwww.clydeco.com/en/insights/2021/10/d-o-risks-increase-as-tax-investigationswww.rpc.co.uk/perspectives/tax-take/taxing-matters-cumex-a-multi-billion-tax-trading-scandal/#page=1www.rahmanravelli.co.uk/news/cum-ex-analysed-comprehensively-in-new-rahman-ravelli-guide/www.hickmanandrose.co.uk/cum-ex-a-vision-of-the-future-for-international-fraud-investigations/ 0
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Germany, Tax, Tax Planning

Canada: Fall Economic Statement – Tax Highlights

www.dwpv.com/en/Insights/Publications/2020/Canada-Fall-Economic-Statementgowlingwlg.com/en/insights-resources/articles/2020/2020-canadian-federal-fall-economic-statement/www.dlapiper.com/en/us/insights/publications/2020/11/proposed-legislative-amendments-to-the-income-tax-act/www.thor.ca/blog/2020/12/federal-fall-economic-statement-2020-tax-highlights/www.fasken.com/en/knowledge/2020/12/4-selected-tax-measures-in-the-2020-fall-economic-statement-canada/www.blakes.com/insights/bulletins/2020/fall-economic-statement-2020-selected-tax-mewww.blg.com/fr/insights/2020/12/canadian-government-proposes-legislation-restricting-employee-stock-option-deductionswww.osler.com/en/resources/regulations/2020/fall-economic-statement-2020-briefingwww.dentons.com/en/insights/articles/2020/december/2/fall-economic-statement-2020www.budget.gc.ca/fes-eea/2020/report-rapport/FES-EEA-eng.pdfwww.mccarthy.ca/en/insights/articles/financial-sector-measures-2020-fall-economic-statementwww.dlapiper.com/en/us/insights/publications/2020/12/proposed-changes-to-employee-stock-option-rules/taxblog.dickinson-wright.com/2020/12/canadian-fall-economic-statement-regarding-tax-treatment-of-employee-stock-options/?utm 0
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Canada, Tax

Netherlands: Supreme Court rules non-resident funds eligible for withholding tax refunds

www.loyensloeff.com/en/en/news/news-articles/supreme-court-rules-non-resident-ucits-eligible-for-dutch-dividend-tax-refund-n20676/content.mailplus.nl/m17/links/stibbe/txt372969/Sw4ZZe9GRvHkWbWUpdate:www.loyensloeff.com/en/en/news/news-articles/decree-published-for-refund-of-dividend-withholding-tax-on-the-basis-of-sofina-judgment-n21008/www.loyensloeff.com/en/en/news/news-articles/netherlands-bill-of-amendment-to-the-proposed-exit-tax-removing-retro-active-effect-n23873/See also:www.loyensloeff.com/en/en/news/news-articles/dutch-withholding-taxes-recent-developments-n21102/ 0
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Funds, Investment Funds, Netherlands, Tax

US: Final Regulations on Recharacterization of Carried Interest

www.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.proskauertaxtalks.com/2021/01/section-1061-final-regulations-on-the-taxation-of-carried-interest/#page=1btlaw.com/insights/alerts/2021/irs-final-carried-interest-regulations-more-favorable-to-fund-managerswww.mintz.com/insights-center/viewpoints/2861/2021-01-13-irs-issues-final-regulations-taxation-carried-interest#page=1www.kramerlevin.com/en/perspectives-search/final-treasury-regulations-issued-addressing-the-application-of-section-1061-to-carried-interests.htmlwww.paulweiss.com/practices/transactional/tax/publications/irs-issues-final-regulations-providing-guidance-on-taxation-of-carried-interest-from-investment-partnerships-under-section-1061?id=39149www.friedfrank.com/siteFiles/Publications/FFTAXTreasuryReleasesFinalCarriedInterestRegulations01112021.pdfwww.cadwalader.com/brass-tax/index.php?nid=33&eid=145www.morganlewis.com/pubs/2021/01/irs-issues-final-regulations-on-carried-interestswww.shearman.com/perspectives/2021/01/final-regulations-issued-under-section-1061www.ropesgray.com/en/newsroom/alerts/2021/January/IRS-Issues-Final-Carry-Regulationswww.stinson.com/newsroom-publications-IRS-Issues-Final-Carried-Interest-Regulationswww.cadwalader.com/brass-tax/index.php?nid=33&eid=145www.kramerlevin.com/en/perspectives-search/final-treasury-regulations-issued-addressing-the-application-of-section-1061-to-carried-interests-January-29-2021.htmlwww.daypitney.com/insights/publications/2021/01/22-irs-issues-final-carried-interest-regulationswww.vedderprice.com/-/media/files/vedder-thinking/publications/2021/02/vedder-price–irs-issues-final-regulations-addressing-carried-interests.pdffrostbrowntodd.com/dealing-with-section-1061s-three-year-holding-period-requirement-for-carried-interests/#page=1www.bakerlaw.com/alerts/carried-interest-update-final-regulations-provide-taxpayer-favorable-rules-but-unanswered-questions-lingerwww.jacksonlewis.com/publication/carried-interestpromote-2022-action-items-investment-private-equity-real-estate-fund-managers See also:www.venable.com/insights/publications/2021/07/summer-update-where-do-we-stand-on-preswww.macfarlanes.com/what-we-think/in-depth/2023/carried-interest-treatment-for-uk-and-us-tax-purposes/ Update:insightplus.bakermckenzie.com/bm/tax/united-states-senators-introduce-bill-aimed-at-radically-altering-the-tax-consequences-of-carried-interestinfo.dechert.com/10/15612/august-2021/getting-carried-away-with-carried-interest-reform–u.s.-senate-finance-committee-chair-ron-wyden-introduces-the–ending-the-carried-interest-loophole-act-.asp?sid=cf62d445-44a4-4644-b4f5-7ff236aeed53www.cadwalader.com/brass-tax/index.php?nid=43&eid=182www.mayerbrown.com/-/media/files/perspectives-events/publications/2021/11/irs-publishes-carried-interest.pdf 0
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Tax, US Tax, Tax Planning, Trusts, US

UK: HMRC issues record fines for anti-money laundering Failures

blog.macfarlanes.com/post/102goaa/cleaning-the-laundry-hmrc-issues-record-fines-for-anti-money-laundering-failureswww.kingsleynapley.co.uk/insights/blogs/criminal-law-blog/hmrcs-record-fine-for-money-laundering-breaches Update:www.kingsleynapley.co.uk/insights/blogs/criminal-law-blog/first-hmrc-fine-for-an-art-market-participant#page=1 0
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Money Laundring, Regulatory, Tax, UK

Australia: Foreign investment in Real Estate – tax update

www.dlapiper.com/en/global/insights/publications/2020/12/foreign-investment-in-australian-real-estate-2020-2021-tax-update/ See also:bit.ly/3mA7JmKwww.claytonutz.com/knowledge/2022/april/foreign-investment-compliance-reporting-forget-at-your-peril?utmwww.kwm.com/content/dam/kwm/insights/publications/2023/Investing_down_under_2023.pdf 0
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Australia, Real Estate, Tax

US: An other Court holds FBAR non willful civil Penalty is per Form rather than per Account

taxlitigator.me/2021/01/14/irs-loses-another-non-willful-fbar-case-by-robert-s-horwitz/taxlitigator.me/2021/01/14/irs-loses-another-non-willful-fbar-case-by-robert-s-horwitz/taxlitigator.me/2020/12/17/a-big-win-for-taxpayers-in-a-non-willful-fbar-penalty-case-but-two-losses-in-willful-fbar-penalty-cases-by-robert-s-horwitz/federaltaxcrimes.blogspot.com/2021/03/ninth-circuit-hold-in-boyd-that.html#moretaxlitigator.files.wordpress.com/2021/03/news-from-the-fbar.pdfbit.ly/3g0RcqDbit.ly/3qiLPrYbit.ly/3HhYEJYbit.ly/3zv0PY1bit.ly/3qb7ZO4bit.ly/3nDHTlggordonlawltd.com/supreme-court-fbar-penalties/Estate Planning Update Summer 2023 – A Win for Taxpayers With Offshore Accounts | Day Pitney See also:bit.ly/3mIKkRUwww.venable.com/insights/publications/2021/04/beware-the-fbar-willful-behavior-penaltiesbit.ly/2T4j3OPbit.ly/3C8j74j Update:www.fredlaw.com/lets_talk_about_tax/as-sherlock-holmes-would-say-the-games-afoot-a-possible-scotus-tax-case/bit.ly/3IM3lgJbit.ly/344C612www.bakerlaw.com/Per-Account-or-Per-Form-Penaltybit.ly/3TlLwKTtaxlitigator.me/2021/01/14/irs-loses-another-non-willful-fbar-case-by-robert-s-horwitz/www.fredlaw.com/lets-talk-about-tax/professor-moriarty-is-going-to-make-an-appearance-atfederaltaxcrimes.blogspot.com/2022/11/supreme-court-oral-argument-in-bittner.html#morewww.supremecourt.gov/opinions/22pdf/21-1195_h3ci.pdffederaltaxcrimes.blogspot.com/2023/02/supreme-court-holds-in-bittner-that.html#morewww.gtlaw.com/es/insights/2023/3/nonwillful-failure-file-fbar–bsa-penalized-perreport-basis-supreme-court-ruleswww.crowell.com/NewsEvents/AlertsNewsletters/all/Supreme-Court-Ruling-Reduced-Taxpayers-Penalties-by-267-Milliont.ly/i-i5www.covingtonblogs.com/2023/03/08/supreme-court-limits-penalties-for-nonwillful-fbar-failures-in-bittner-decision/www.bakerlaw.com/alerts/supreme-court-rules-in-favor-taxpayer-fbar-case-penalty-nonwillful-violations-apply-per-report-basisinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaohSdJ5kA8EM17eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.lplegal.com/content/u-s-supreme-court-fbar-dose-common-sense-penalty-per-report/www.dentons.com/en/insights/alerts/2023/march/15/dentons-federal-tax-controversy-insights-the-future-of-fbar-after-bittnerwww.taftlaw.com/news-events/law-bulletins/in-bittner-v-united-states-supreme-court-delivers-non-willful-fbar-penalty-reliefwww.cadwalader.com/brass-tax/index.php?nid=68&eid=268www.dwpv.com/en/Insights#/article/Publications/2023/Federal-Courts-Weigh-in-on-FBARwww.gide.com/en/news/fbar-us-supreme-court-provides-clarity-on-penaltieswww.gide.com/fr/actualites/fbar-la-cour-supreme-americaine-clarifie-les-sanctions-applicablesFBARs, FATCA, and Foreign Nationals: Where are We Headed? – Buchalter Law Firm 0
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Tax, Tax Reporting, US Tax, US Corporate Law, Panama, Tax, Tax Planning