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Corporate Taxation, Residency, Tax, Tax Planning, UK Corporate Governance, Corporate Law, Corporate Taxation, Singapore Australia, Corporate Taxation, Tax

Canada: New anti-avoidance Measure to deter offshoring of Private Corporations proposed

www.canada.ca/en/department-finance/news/2022/04/tax-fairness.htmlwww.canada.ca/en/department-finance/news/2023/08/government-consults-canadians-on-budget-2023-measures-to-grow-the-clean-economy-close-tax-loopholes-and-deliver-tax-relief-for-canadians.htmlwww.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentary Update:tinyurl.com/3xchs6s9www.stikeman.com/en-ca/kh/guides/2023-federal-budget-commentarywww.thor.ca/blog/2024/01/whats-new-the-latest-evolution-in-the-gaar-modernization-proposals/www.parl.ca/LegisInfo/en/bill/44-1/C-59 0
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Canada, Corporate Taxation, Tax

UK: Secondary and Personal Tax Liability of Directors and other Officers

www.squirepattonboggs.com/-/media/files/insights/publications/2022/03/secondary-and-personal-liability-of-uk-directors-and-other-officers/liability_uk_directors.pdfEnglish court considers directors’ “creditor duty” in context of failed tax avoidance scheme (taylorwessing.com) See also:www.rpc.co.uk/perspectives/restructuring-and-insolvency/hmrc-joint-and-several-liability-notices-should-directors-be-concerned/#page=1www.osborneclarke.com/insights/tax-break-podcast-directors-accountability-tax#page=1At What Point Might A Director’s Duty To Creditors Arise? – ParrisWhittakerwww.rpc.co.uk/perspectives/tax-take/directors-not-liable-under-plns-as-hmrc-failed-to-establish-deliberate-conduct/#page=1 0
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Corporate Law, Corporate Taxation, Tax, UK Corporate Taxation, Tax, UK Corporate Taxation, US

US: OECD Pillar Two and changes to GILTI

www.globalcompliancenews.com/2022/03/13/united-states-oecd-pillar-two-and-changes-to-gilti-good-for-corporate-america280222/#page=1www.dlapiper.com/en/us/insights/publications/2022/03/oecd-releases-commentary/www.macfarlanes.com/what-we-think/in-depth/2022/unpacking-pillar-two-us-implementation/www.dlapiper.com/en/us/insights/publications/2022/07/impact-on-global-implementation-of-pillar-2-if-the-us-fails-to-adopt/www.shearman.com/en/perspectives/2022/08/book-minimum-tax-pillar-2-creditable-foreign-income-taxesus.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/254043/Next-Stop-on-the-corporate-minimum-tax-train-Issues-which-require-guidancewww.skadden.com/insights/publications/2022/12/2023-insights/new-regulatory-challenges/new-corporate-minimum-tax-and-stock-repurchase-taxwww.europeantax.blog/post/102i7bp/globe-administrative-guidance#page=1www.oecd.org/tax/beps/international-tax-reform-oecd-releases-technical-guidance-for-implementation-of-the-global-minimum-tax.htmwww.oecd.org/tax/beps/tax-challenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rules-pillar-two.htmhome.treasury.gov/news/press-releases/jy1243OECD guidance on global minimum tax and US GILTI rules | Ashurstwww.skadden.com/insights/publications/2023/03/exploring-potential-investor-state-treaty-challengesinsights.ropesgray.com/post/102i8xm/pillar-2-grouping-issues-for-private-equity-and-sovereign-wealth-fundsPillar Two: Ordering rules for Pillar Two taxing rights – New York Office Snippet | Loyens & Loeff (loyensloeff.com) See also:blog.macfarlanes.com/post/102hvtm/what-does-the-inflation-reduction-act-mean-for-us-implementation-of-pillar-twowts.com/global/publishing-article/20221121-us-corporate-alternative-minimum-tax-in-light-of-the-pillar-two-rules~publishing-article?language=enwww.loyensloeff.com/insights/news–events/news/us-mnes-how-will-pillar-two-impact-your-business/Pillar Two: When can US MNEs benefit from the Safe Harbour rules? | Loyens & Loeff (loyensloeff.com)...
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Corporate Taxation, US

US: Key Considerations for a DAO Legal Entity Type

bit.ly/3DU0IaMwww.friedfrank.com/siteFiles/Publications/Decentralized%20Autonomous%20Organizations%20_%20Decentralized%20Law.pdf See also:www.omm.com/resources/alerts-and-publications/alerts/what-the-dao-why-everyone-is-talking-about-decentralized-autonomous-organizations/www.troutman.com/insights/plaintiff-partner-or-neither-the-bzx-dao-and-the-unknown-tale-of-token-approvals.htmlwww.blockchainandthelaw.com/2022/09/proskauers-cross-disciplinary-blockchain-group-hosts-digital-assets-in-business-and-law-symposium/#page=1www.ropesgray.com/en/newsroom/podcasts/2022/november/podcast-digital-assets-discussion-implications-of-ooki-dao-cftc-enforcement-action#page=1www.sheppardmullin.com/multimedia-433#page=1fintechperspectives.shearman.com/post/102i2xh/cftc-delivers-notice-to-ooki-via-chat-box-important-legal-questions-for-daoswww.taylorwessing.com/en/interface/2022/predictions-2023/web-20230-a-sleeping-giantwww.shearman.com/en/perspectives/2022/12/cftc-delivers-notice-to-ooki-via-chat-box–important-legal-questions-for-daoswww3.weforum.org/docs/WEF_Decentralized_Autonomous_Organization_Toolkit_2023.pdf 0
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Blockchain, Corporate Law, Corporate Taxation, US Corporate Taxation, Tax, Vietnam