Malaysia: Government exempts certain Foreign Source Income from Income Tax

Skrine – Advocates & Solicitorswww.lh-ag.com/wp-content/uploads/2022/02/Revisiting-Key-Changes-to-Tax-Legislation_LHAG-Insights-20220208.pdfwww.skrine.com/insights/alerts/april-2022/partial-tax-exemption-on-foreign-sourced-income Update:www.skrine.com/insights/alerts/july-2022/exemption-orders-for-tax-exemption-of-foreign-sourinsightplus.bakermckenzie.com/bm/tax/malaysia-further-updates-regarding-taxation-of-foreign-sourced-income 0
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Malaysia, Tax Tax, US Canada, Estate Planning, Wills Costa Rica, Real Estate, Tax

US: Frozen Cash Value Life Insurance

www.jdsupra.com/legalnews/frozen-cash-value-life-insurance-a-sop-44932/blog.michaelmalloy.solutions/frozen-cash-value-unfrozen/ See also:www.withersworldwide.com/en-gb/insight/investor-control-doctrine-invalidates-tax-benefits-of-private-placement-life-insurance-policywww.venable.com/insights/publications/2022/04/private-placement-life-insurance-as-a-tool-towww.withersworldwide.com/en-gb/experience/our-practices/tax/use-of-insurance-in-estate-planning 0
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Insurance, Tax, Tax Planning, US Argentina, Tax

Turkey: Crypto Law on the Way

Legal Alert | Hukuk Bülteni: Crypto Law on the Way | Kripto Kanunu Yolda (esinxchange.com) See also:www.nsnlawbulletin.com/post/how-do-nfts-work-under-turkish-copyright-lawNon-Fungible Tokens (NFTs) from Intellectual Property Law Perspective and Türkiye’s Position | Gün + Partners (gun.av.tr)Turkey’s Position on Non-Fungible Tokens | Gün + Partners (gun.av.tr)gun.av.tr/insights/articles/what-copyright-and-trademark-owners-should-know-about-the-approach-to-nfts-in-the-republic-of-turkiye Update:gun.av.tr/insights/articles/recent-legal-updates-regarding-nfts-first-preliminary-injunction-regarding-nfts-issued-by-a-court-in-turkey 0
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Crypto Currencies, Regulatory, Turkey Tax, Tax Reporting, US, Voluntary Disclosure Banking, Corporate Law, Myanmar

Australia: Long awaited Guidance on Section 100A

Long awaited guidance on s100A, but read with caution! – Hall & Wilcox (hallandwilcox.com.au)pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3473819sl1322389077/section-100a-an-anti-avoidance-rule-targeted-at-trust-distributionshallandwilcox.com.au/thinking/section-100a-guidance-highway-to-the-danger-red-zone/www.wolterskluwer.com/en-au/expert-insights/section-100a-the-sleeper-awakeswww.greenwoods.com.au/insights-source/2022/3/17/ato-anti-avoidancecgw.com.au/publication/it-depends-is-the-ato-coming-to-help-with-section-100a/#page=1www.ato.gov.au/General/ATO-advice-and-guidance/Advice-under-development-program/Advice-under-development—trust-specific-issues/www.cornwalls.com.au/commissioners-draft-guidance-on-section-100a/iknow.cch.com.au/news/xatagnewsUio3497311sl1338819574/title-block-title-part-css-class-ga-title-prefix-news-19-april-2022-title-part-search-title-clarity-on-retrospective-s-100a-impact-for-trust-arrangements-search-title-title-blockpinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3502568sl1343436588/ato-update-on-trust-reimbursement-agreementswww.ato.gov.au/Media-centre/Media-releases/Update-on-draft-guidance-on-trust-reimbursement-agreements-and-unpaid-present-entitlements/www.mccullough.com.au/2022/03/01/atos-latest-draft-ruling-on-section-100a/www.ato.gov.au/General/Trusts/In-detail/Trust-entitlements—draft-guidance/Trust-taxation—reimbursement-agreement/iknow.cch.com.au/news/xatagnewsUio3502568sl1343436588/ato-update-on-trust-reimbursement-agreementskkilawyers.com.au/discretionary-trusts-back-on-ato-radar/iknow.cch.com.au/news/xatagnewsUio3520533sl1355891179/further-ato-guidance-on-s-100a See also:Section 100A – Trust Taxation – Birchstone Tax Lawpiperalderman.com.au/insight/ato-clamps-down-on-trust-arrangements-involving-adult-children/cgw.com.au/publication/were-my-trust-distributions-ok-or-is-the-ato-coming-to-help-with-section-100a/mk.com.au/deciphering-section-100a-and-the-ordinary-family-or-commercial-dealing-exemption/www.kwm.com/au/en/insights/latest-thinking/guidance-finally-released-but-uncertainty-still-remains.htmlhallandwilcox.com.au/thinking/guardian-ait-appeal-round-two-split-decision-section-100a-and-part-iva/www.kwm.com/au/en/insights/latest-thinking/commissioner-of-taxation-v-guardian-ait-pty-ltd-atf-australian-investment-trust.htmlmk.com.au/tips-and-traps-for-trustees-drafting-distribution-minutes/ Update:pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YLEGWENEWS_REFERENCE/legauUio3508389sl1349787758/ato-update-on-trust-reimbursement-agreementsiknow.cch.com.au/news/xatagnewsUio3517955sl1354238376/ato-update-on-s-100a-guidancewww.mccullough.com.au/2023/03/30/section-100a-reimbursement-agreements-the-ato-finalises-its-views/www.khq.com.au/legal-blog/year-end-trust-distributions-important-steps/ 0
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Australia, Tax, Trusts