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Education: Cryptocurrencies – a digital minefield for trustees

www.taylorwessing.com/en/insights-and-events/insights/2019/04/cryptocurrencies-a-digital-minefield-for-trusteeswww.careyolsen.com/briefings/new-kind-trust-asset-welcome-world-nfts-and-digital-collectableswww.careyolsen.com/briefings/demystifying-digital-assets-%E2%80%93-guide-trusteeswww.mwe.com/events/private-client-virtual-forum-cryptotrustees-estate-planning-cryptocurrency/#page=1www.mourant.com/news-and-views/updates/updates-2021/non-fungible-tokens-for-trustees.aspxiqeq.com/insights/use-trusts-hold-digital-assets-0www.walkersglobal.com/index.php/publications/100-article/3245-issues-and-strategies-trustees-digital-assets-and-fiduciary-dutiesSee also:www.rahmanravelli.co.uk/articles/high-court-applies-trust-analysis-in-cryptocurrency-case-/www.mourant.com/news-and-views/guides/guides-2022/cryptocurrency-and-private-clients.aspx 0
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Netherlands: Further guidance on revised tax ruling practice

www.stibbe.com/en/news/2019/april/tax-alert—further-guidance-on-revised-dutch-tax-ruling-practicewww.loyensloeff.com/en-us/news-events/news/new-dutch-policy-on-international-ruling-practicewww.dlapiper.com/en/newzealand/insights/publications/2019/05/dutch-government-publishes-new-decree/www.taxand.nl/2019/04/guidance-new-ruling-policy-dutch-ministry-finance/ www.stibbe.com/en/news/2019/july/tax-alert—revised-dutch-tax-ruling-practice-now-effective-1-july-2019 www.dlapiper.com/en/poland/insights/publications/2019/07/dutch-government-publishes-new-decree-on-international-tax-ruling-practice/ www.dlapiper.com/en/poland/insights/publications/2019/07/dutch-government-publishes-new-decree-on-international-tax-ruling-practice/ 0
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Education: OECD publishes full version of its latest Model Tax Convention

pwcnigeria.typepad.com/tax_matters_nigeria/2019/04/oecd-publishes-full-version-of-its-latest-model-tax-convention.html www.duffandphelps.com/insights/publications/transfer-pricing/transfer-pricing-times-may-2019/oecd-releases-2017-full-version-model-tax-convention www.oecd.org/tax/model-tax-convention-on-income-and-on-capital-2017-full-version-g2g972ee-en.htm See also:www.osborneclarke.com/insights/getting-grips-controversial-interpretative-value-commentaries-oecd-model-convention 0
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US: DOJ and IRS aid to uncover identities of foreign residents using US cards based on double tax treaty

www.findknowdo.com/news/05/01/2019/doj-and-irs-seek-information-finnish-individuals-using-us-payment-cards?utm_campaign=Cabinet%20Newsletter&utmwww.duanemorris.com/alerts/us_assists_finland_investigation_payment_cardholders_unreported_income_john_doe_summons_0519.htmlwww.justice.gov/opa/pr/court-authorizes-service-john-doe-summonses-seeking-information-about-finnish-residents-usingwww.bakermckenzie.com/en/insight/publications/2019/05/irs-to-obtain-us-bank-information See also: thetaxtimes.blogspot.com/2018/03/district-court-upholds-another-irs.html 0
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Panama: Tax Amnesty

www.ey.com/gl/en/services/tax/international-tax/alert–panama-establishes-tax-amnesty-program Update:www.cldlegal.com/en/new-tax-amnesty-in-panama/ 0
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US: IRS guidance on Quality Opportunity Funds

www.greenbaumlaw.com/insights-publications-IRS_Issues_New_Opportunity_Zone_Guidance_and_Proposed_Regulations.html www.irs.gov/newsroom/irs-issues-guidance-relating-to-deferral-of-gains-for-investments-in-a-qualified-opportunity-fundwww.irs.gov/pub/irs-drop/reg-120186-18-nprm.pdfwww.duanemorris.com/alerts/treasury_releases_second_set_opportunity_zone_regulations_0419.htmlwww.nutter.com/trending-newsroom-publications-Legal-Advisory-IRS-Treasury-Department-Guidance-Qualified-Opportunity-Zoneswww.drinkerbiddle.com/insights/publications/2019/04/irs-updates-operational-compliance-list-for-2019phillipslytle.com/publications/client-alert/real-estate-client-alert-april-2019/ hbkcpa.com/?post_type=post&p=6854 www.castroandco.com/blog/2019/february/create-your-own-self-managed-qualified-opportuni/www.oppenheimer.com/news-media/2019/insight/opportunity-zones.aspxwww.bakermckenzie.com/en/insight/publications/2019/05/the-new-2019-qoz-proposedwww.skadden.com/insights/publications/2019/05/second-wave-of-opportunity-zone-guidancewww.blankrome.com/publications/irs-publishes-second-set-opportunity-zone-proposed-regulationswww.findknowdo.com/news/05/01/2019/treasury-proposes-second-set-regulations-opportunity-zoneswww.klgates.com/opportunity-zones-second-round-of-proposed-regulations-are-good-news-for-renewables-but-refinements-are-needed-05-15-2019/ www.cohencpa.com/insights/articles/7-faqs-from-round-2-of-qualified-opportunity-zonewww.jdsupra.com/legalnews/16-takeaways-from-the-second-round-of-31922/www.ropesgray.com/en/newsroom/alerts/2019/05/Guidance-on-Tax-Incentives-for-Investments-in-Qualified-Opportunity-Zoneswww.jdsupra.com/legalnews/opportunity-zones-update-new-proposed-23981/www.mccarter.com/IRS-Issues-New-Proposed-Regulations-on-Qualified-Opportunity-Zones-05-15-2019/ www.jdsupra.com/legalnews/new-guidance-on-opportunity-zones-83677/www.thompsonhine.com/publications/opportunity-zone-and-startup-tech-companies-irs-guidance-round-two-summary www.thompsonhine.com/publications/opportunity-zone-IRS-guidance-round-two-summarywww.ropesgray.com/en/newsroom/alerts/2019/05/Guidance-on-Tax-Incentives-for-Investments-in-Qualified-Opportunity-Zoneswww.jdsupra.com/legalnews/qualified-opportunity-zones-new-38334/www.mintz.com/insights-center/viewpoints/2906/2018-10-land-tax-opportunity-zoneswww.gtlaw.com/en/insights/2019/5/executive-summary—irs-issues-second-installment-of-qofwww.publicfinancetaxblog.com/2019/05/irs-releases-even-more-guidance-to-facilitate-opportunity-zone-program/www.eisneramper.com/qof-proposed-regulations-0419/www.arnoldporter.com/en/perspectives/publications/2019/05/irs-issues-second-set-of-proposed-regulationswww.winston.com/en/thought-leadership/proposed-opportunity-zone-fund-regulations-provide-helpful-guidance-to-taxpayers.htmlwww.klgates.com/second-round-of-opportunity-zone-proposed-regulations/www.gtlaw.com/en/insights/2019/5/detailed-analysis—irs-issues-second-installment-of-qofwww.jdsupra.com/legalnews/opportunity-zones-update-new-proposed-23981/www.kramerlevin.com/en/perspectives-search/irs-issues-additional-proposed-regulations-on-qualified-opportunity-zones.htmlwww.findknowdo.com/news/05/01/2019/treasury-proposes-second-set-regulations-opportunity-zones?utm_campaign=Cabinet%20Newsletter&utmwww.parkerpoe.com/news/2019/05/second-round-of-proposed-opportunity-zone-regulations-publishedwww.mcguirewoods.com/client-resources/Alerts/2019/4/treasury-releases-second-round-proposed-regulations-encourage-investment-opportunity-zones www.windelsmarx.com/news_detail.cfm?id=645www.velaw.com/Insights/Second-Set-of-Qualified-Opportunity-Zone-Regulations-Provide-Needed-Clarity-to-Spur-Investment/www.womblebonddickinson.com/us/insights/alerts/new-opportunity-zone-regulations-provide-clarity-open-issues-investorswww.proskauertaxtalks.com/2019/04/2200/www.csglaw.com/second-set-of-regulations-on-qualified-opportunity-zone-funds-released-www.mofo.com/resources/publications/190425-second-installment-opportunity.htmlwww.mwe.com/de/insights/treasury-provides-additional-guidance-on-opportunity-zone-provisions/www.hollandhart.com/second-set-of-opportunity-zone-proposed-regulations-contain-plethora-of-guidancewww.gibsondunn.com/irs-issues-additional-guidance-on-investing-in-opportunity-zones/www.jdsupra.com/legalnews/opportunity-zones-update-new-proposed-21263/www.jdsupra.com/legalnews/treasury-issues-second-round-of-56997/www.steptoe.com/en/news-publications/second-set-of-qoz-regulations-brings-significant-changes-to-reduce-investor-uncertainty.htmlwww.kramerlevin.com/en/perspectives-search/irs-issues-additional-proposed-regulations-on-qualified-opportunity-zones.htmlwww.akerman.com/en/perspectives/treasury-releases-second-round-of-proposed-opportunity-zone-regulations.htmlwww.jdsupra.com/legalnews/opportunity-zone-funds-part-iv-the-47726/www.jdsupra.com/legalnews/new-opportunity-zone-proposed-40713/www.kattenlaw.com/additional-proposed-regulations-issued-regarding-opportunity-zoneswww.paulhastings.com/publications-items/details/?id=7536eb6c-2334-6428-811c-ff00004cbdedwww.daypitney.com/insights/publications/2019/04/22-new-1400z-proposed-regulationswww.sullcrom.com/irs-releases-second-round-of-proposed-regulations-on-qualified-opportunity-fundswww.sandw.com/news-Second-Round-of-Treasury-Guidance-Key-Provisions.htmlwww.bhfs.com/insights/alerts-articles/2019/steps-to-investing-in-opportunity-zoneswww.shearman.com/perspectives/2019/04/opportunity-zoneswww.friedfrank.com/index.cfm?pageID=25&itemID=8282www.natlawreview.com/article/highly-anticipated-qualified-opportunity-zone-proposed-treasury-regulations-releasedwww.kslaw.com/news-and-insights/irs-and-treasury-release-second-round-of-qualified-opportunity-zone-guidancewww.windelsmarx.com/news_detail.cfm?id=645www.sidley.com/en/insights/newsupdates/2019/04/irs-and-treasury-issue-second-set-of-proposed-regulations-on-oz-tax-incentiveshome.treasury.gov/news/featured-stories/treasury-issues-second-set-of-highly-anticipated-opportunity-zones-guidancewww.lanepowell.com/Our-Insights/182902/Repeal-of-FIRPTA-New-Opportunity-Zone-Proposed-Regulations-Clear-Procedural-Hurdle-for-Foreign-Investors-to-Sell-Real-Property-Without-Paying-Tax-on-Gain www.gmlaw.com/news/greenspoon-marder-international-wealth-asset-planning-blog-qualified-opportunity-zone-opportunities-why-pay-capital-gains-taxes-earlier-than-need-be/ Update: www.irs.gov/newsroom/irs-and-treasury-finalize-opportunity-zone-guidance www.irs.gov/pub/irs-drop/td-9889.pdfDid you know you may never have to recognize some of the gain you previously deferred via investing in a Qualified Opportunity Fund (QOF)? | Taft Tax Insights 0
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