Home » Posts taggedTax Reform

Germany: New Exit Taxation Clauses for of International Entrepreneurs

www.cms-lawnow.com/ealerts/2021/04/planned-tightening-of-exit-taxation-in-the-atad-implementation-act?cc_lang=enwww.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_IV/19_Legislaturperiode/Gesetze_Verordnungen/2021-03-24-ATADUmsG/0-Gesetz.htmlblogs.pwc.de/german-tax-and-legal-news/2021/03/24/government-draft-for-the-implementation-of-the-anti-tax-avoidance-directive-atad-implementation-act-submitted/www.beiten-burkhardt.com/en/blogs/stn/das-bundesfinanzministerium-bmf-veroeffentlicht-das-lange-erwartete-schreiben-zur-anwendungglobaltaxnews.ey.com/news/2021-5386-german-ministry-of-finance-publishes-final-mdr-guidancewww.harneys.com/insights/no-turning-back-an-update-on-the-key-elements-of-dac6-for-eu-member-states/blog.macfarlanes.com/post/102gwdq/a-tad-taxing-germany-plans-to-charge-tax-on-departing-entrepreneurs-and-family-swww.taylorwessing.com/en/insights-and-events/insights/2021/07/verschaerfung-der-wegzugsbesteuerung-fuer-gesellschafter-von-kapitalgesellschaftenmnetax.com/germany-adopts-atad-rules-on-exit-taxation-cfcs-hybrids-45175Update:www.pplaw.com/en/insights/drastic-tightening-exit-tax-1-january-2022globaltaxnews.ey.com/news/2021-5596-german-parliament-advances-several-tax-proposalswww.taylorwessing.com/de/insights-and-events/insights/2021/07/verschaerfung-der-wegzugsbesteuerung-fuer-gesellschafter-von-kapitalgesellschaftenwww.skwschwarz.de/details/neues-von-der-wegzugsbesteuerung 0
Continue reading

US: The Draft of the International Tax Overhaul

www.bilzin.com/we-think-big/insights/publications/2021/08/tax-and-wealth-services-18mnetax.com/us-senate-unveils-international-tax-reform-draft-legislation-45507us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/244635/An-incomplete-picture-Democratic-senators-release-framework-for-international-tax-overhaulus.eversheds-sutherland.com/NewsCommentary/Newsletters/244639/Digital-tax-bytes-Weekly-updatewww.dlapiper.com/en/us/insights/publications/2021/08/senators-wyden-brown-and-warner-release-draft-legislative-language-on-international-tax-proposals/info.dechert.com/10/15658/september-2021/wyden-tax-proposal–effects-on-mutual-funds–exchange-traded-funds-and-publicly-traded-partnerships.asp?sid=402b3c8f-b0fe-4472-886b-0d235483d1c6www.fenwick.com/insights/publications/u-s-tax-legislation-alert-wyden-bill-proposes-major-changes-to-gilti-foreign-tax-credit-and-other-ruleswww.finance.senate.gov/imo/media/doc/Wyden%20Pass-through%20Reform%20Section%20by%20Section.pdf?source=emailmnetax.com/us-senate-bill-would-amend-pass-through-rules-to-address-corporate-tax-abuse-45647mnetax.com/us-house-bill-adds-detail-moderation-to-corporate-tax-reform-plans-45659home.treasury.gov/news/featured-stories/why-the-united-states-needs-a-21-minimum-tax-on-corporate-foreign-earnings 0
Continue reading

Brazil: Government presents amendments to Income Tax Law

insightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vaou97y2OrGpRl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaqqwZhtdOoNtl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.globalcompliancenews.com/2021/07/28/brazil-federal-government-presents-second-phase-of-the-tax-reform-project-12072021/#page=1www.ey.com/en_gl/tax-alerts/brazilian-house-of-deputies-approves-bill-modifying-the-corporate-income-tax-system-as-part-of-comprehensive-tax-reform 0
Continue reading

Canada: Federal Budget

www.airdberlis.com/insights/publications/publication/a-long-awaited-canadian-federal-budgetwww.osler.com/en/resources/regulations/2021/federal-budget-briefing-2021?utm_source=update&utm_campaign=federal_budget_briefing_2021&utm_medium=emailwww.blg.com/fr/insights/2021/04/federal-budget-2021www.blakes.com/insights/bulletins/2021/budget-2021-financial-serviceswww.dwpv.com/en/Insights/Publications/2021/Federal-Budget-Tax-Highlightswww.torkinmanes.com/our-resources/publications-presentations/publication/federal-budget-2021-a-summary-of-key-measures-affecting-businessesgowlingwlg.com/en/insights-resources/articles/2021/budget-2021-canada-covid-19-recovery-budget/www.millerthomson.com/en/publications/communiques-and-updates/social-impact-newsletter/april-20-2021-social-impact/2021-federal-budget-edition/www.stikeman.com/en-ca/kh/tax-law/2021-federal-budget-commodity-tax-measureswww.mccarthy.ca/fr/node/70761#page=1www.canada.ca/en/department-finance/news/2021/04/budget-2021-a-recovery-plan-for-jobs-growth-and-resilience.htmle.blg.com/31/2721/april-2021/bulletin%281%29.asp?sid=ddbc6a68-d1bd-4d11-bfe7-1221f4b4a3a0www.thor.ca/blog/2021/04/2021-federal-budget-provides-more-details-on-proposed-digital-services-tax-2/www.osler.com/en/resources/regulations/2021/federal-budget-briefing-2021www.mccarthy.ca/en/insights/articles/budget-2021-financial-institutions-updatewww.mccarthy.ca/en/insights/blogs/canadian-energy-perspectives/federal-budget-2021-promising-framework-smrs#page=1www.blakes.com/insights/bulletins/2021/2021-federal-budget-%e2%80%93-selected-tax-measuresmcmillan.ca/insights/budget-2021-registered-investment-taxation-rules-relaxed/mcmillan.ca/insights/budget-2021-expansion-of-mandatory-disclosure-rules/mcmillan.ca/insights/budget-2021-cra-to-be-granted-the-authority-to-compel-oral-responses/www.dickinson-wright.com/news-alerts/leve-budget-summarymcmillan.ca/insights/budget-2021-government-targets-hybrid-mismatch-arrangements/www.thor.ca/blog/2021/04/2021-federal-budget-a-critical-analysis-and-overview-of-the-principal-proposed-income-tax-measures/www.canada.ca/en/department-finance/news/2021/04/budget-2021-a-recovery-plan-for-jobs-growth-and-resilience.htmlmcmillan.ca/insights/budget-2021-expansion-of-mandatory-disclosure-rules/e.blg.com/31/2721/april-2021/bulletin%281%29.asp?sid=ddbc6a68-d1bd-4d11-bfe7-1221f4b4a3a0www.osler.com/en/resources/regulations/2021/federal-budget-briefing-2021www.blakes.com/perspectives/bulletins/2021/budget-2021-services-financierswww.bennettjones.com/Blogs-Section/Canadian-Budget-Proposes-New-Cross-border-Interest-Deductibility-Limitwww.mccarthy.ca/en/insights/articles/2021-canadian-federal-budget-top-5-tax-measureswww.canada-usbizlawblog.com/2021/04/27/release-of-the-federal-budget-2021/?utm_source=rss&utm_medium=rss&utm_campaign=release-of-the-federal-budget-2021#page=1www.blaney.com/articles/2021-federal-budget-highlights?ipl=1taxblog.dickinson-wright.com/2021/04/release-of-the-2021-canadian-budget/#page=1www.thor.ca/blog/2021/04/federal-budget-2021-new-rules-mean-more-information-being-disclosed-and-potentially-more-enforcement/www.mccarthy.ca/en/insights/blogs/mccarthy-tetrault-tax-perspectives/2021-canadian-federal-budget-top-5-tax-measures#page=1www.dlapiper.com/en/us/insights/publications/2021/05/federal-budget-mandatory-disclosure-rules/www.dlapiper.com/en/us/insights/publications/2021/05/canada-provides-further-detail-on-changes-to-taxation-of-digital-economy/www.mccarthy.ca/fr/references/blogues/point-de-vue-fiscal-de-mccarthy-tetrault/analyse-du-budget-federal-2021#page=1gowlingwlg.com/en/insights-resources/articles/2021/budget-2021-tax-administration-enforcement-measure/www.globalcompliancenews.com/2021/06/11/canada-expansion-of-mandatory-disclosure-rules-proposed-in-budget-2021-13052021/#page=1www.millerthomson.com/en/publications/communiques-and-updates/tax-notes/june-8-2021-tax/budget-2021-tax-enforcement-audits-and-oral-interviews/Update:www.bennettjones.com/ProjectionsOfFederalFiscalSustainabilitywww.ey.com/en_gl/tax-alerts/canada–2021-budget-implementation-bill-receives-royal-assent 0
Continue reading

Poland: Amendment to the CIT Act

www.dlapiper.com/en/us/insights/publications/2021/06/amendment-to-the-cit-act-in-poland/wts.com/global/publishing-article/20210908-poland-new-definition-of-place-management~publishing-article?language=en 0
Continue reading

Colombia: Tax Reform sent to Congress

www.ey.com/en_gl/tax-alerts/colombia-commission-of-experts-on-tax-expenditures-benefits-issues-recommendations-for-colombian-tax-system home.kpmg/us/en/home/insights/2021/03/tnf-colombia-tax-relief-provisions-bogota.htmlwww.infobae.com/america/colombia/2021/03/31/la-reforma-fiscal-debe-ser-aprobada-antes-de-julio-duque/www.portafolio.co/opinion/francisco-barnier-gonzalez/reforma-tributaria-y-social-inoportuna-550651www.entornointeligente.com/colombia-quiere-ajustar-sus-impuestos/www.hklaw.com/en/insights/publications/2021/04/se-aproxima-la-nueva-reforma-tributaria-en-colombiawww.garrigues.com/es_ES/noticia/colombia-aprueba-reforma-tributaria-traves-ley-inversion-socialwww.hklaw.com/en/insights/publications/2021/09/congreso-de-colombia-aprueba-la-nueva-reforma-tributariaUpdate:www.garrigues.com/es_ES/noticia/nueva-reforma-tributaria-colombia-claves-proyecto-ley-inversion-socialwww.ey.com/en_gl/tax-alerts/colombia-s-executive-branch-submits-a-new-tax-reform-bill-to-congresswww.elpais.com.co/economia/200-propuestas-se-han-recibido-para-modificar-proyecto-de-reforma-tributaria.htmlcms.law/en/col/publication/tax-bulletin-no.-37#liwww.larepublica.co/economia/las-casi-350-proposiciones-que-se-radicaron-para-el-articulado-de-la-reforma-tributaria-3221172www.portafolio.co/economia/reforma-tributaria/reforma-tributaria-articulos-modificados-y-anadidos-al-proyecto-para-primer-debate-en-el-congreso-555447www.elcolombiano.com/negocios/reforma-tributaria-ED15431566cms.law/en/col/publication/tax-bulletin-no.-38#li 0
Continue reading