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Israel, Real Estate, Tax South Africa, Tax

US: Subpart F and PFIC Changes for US Investors and Domestic Funds

www.fenwick.com/insights/publications/important-subpart-f-and-pfic-changes-for-u-s-investors-and-domestic-fundsbit.ly/3vZkm2v See also:www.shearman.com/en/perspectives/2024/01/notice-2024-16-announces-limited-guidance-under-section-961ctax.weil.com/features/notice-2024-16-guidance-allowing-for-basis-adjustments-to-cfc-stock-transferred-in-inbound-nonrecognition-transactions/#page=1www.eversheds-sutherland.com/en/united-states/insights/irs-notice-previews-proposed-regulations-addressing-ptep-basis-of-acquired-cf-cs 0
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CFC Rules, Funds, Investment Funds, Tax, US

US: Administration proposes mark-to-market minimum tax on Individuals with more than $100 million in Assets

www.proskauertaxtalks.com/2022/04/the-biden-administration-proposes-mark-to-market-minimum-tax-on-individuals-with-more-than-100-million-in-assets/www.hklaw.com/en/insights/publications/2022/04/the-most-interesting-international-tax-proposals-in-bidens-fy-2023us.eversheds-sutherland.com/NewsCommentary/Legal-Alerts/249854/Bidens-second-attempted-bite-at-the-private-equity-apple-Key-2023-Green-Book-proposals-impacting-private-equity-funds-and-their-investorshome.treasury.gov/system/files/131/General-Explanations-FY2023.pdf 0
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Tax, US

Australia: Beneficiaries who later discover Entitlement to Income and disclaim may not retrospectively expunge their Tax Liability

www.cornwalls.com.au/commissioner-of-taxation-v-carter-2022-hca-10-carter/pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YAITTNEWS_REFERENCE/legauUio3494583sl1336138534/beneficiaries-presently-entitled-to-default-distributions-despite-disclaimerspinpoint.cch.com.au/document/legauUio3493684sl1335838004/fc-of-t-v-carter-amp-ors-2022-atc-20-822 iknow.cch.com.au/news/xatagnewsUio3496075sl1337767150/must-a-trust-beneficiary-drink-from-a-poisoned-chalicewww.wolterskluwer.com/en-au/expert-insights/must-a-trust-beneficiary-drink-from-a-poisoned-chalicehallandwilcox.com.au/thinking/the-carter-case-the-poisoned-chalice-of-the-default-beneficiary/iknow.cch.com.au/news/xatagnewsUio3516901sl1353314146/impact-statement-on-carter-case-disclaimer-of-trust-entitlementsmdl.com.au/news/pre-30-june-warning-for-family-trusts-ato-to-increase-scrutiny-of-trust-income-distributions/www.khq.com.au/legal-blog/tax-issues-to-consider-in-family-law-as-the-financial-year-closes/www.gadens.com/legal-insights/can-a-disclaimer-retrospectively-reduce-a-trust-beneficiarys-taxation-liabilities/ 0
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Australia, Trusts Jersey, Residency, Tax, Tax Planning, Trusts

India: Recent Developments regarding Taxation of Crypto-Assets

www.khaitanco.com/thought-leaderships/Recent-Developments-Regarding-Taxation-of-Crypto-Assets-in-Indianews.bloombergtax.com/daily-tax-report-international/cryptocurrencies-legal-and-tax-considerations-in-indiawww.lakshmisri.com/insights/articles/crypto-taxation-in-the-finance-act-2022-the-indian-conundrum/www.khaitanco.com/sites/default/files/2022-06/Ergo_24062022_2.pdfwww.khaitanco.com/thought-leaderships/CBDT-clarifies-the-scope-of-VDAs-loyalty-points-NFTs-etcssrana.in/articles/tds-deduction-norms-for-virtual-digital-assets-out/www.forbes.com/advisor/in/investing/cryptocurrency/cryptocurrency-tax-in-india/income tax returns: View: Cryptic tax rules for cryptos – The Economic Times (indiatimes.com) 0
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Crypto Currencies, India, Tax Australia, Corporate Taxation, Tax

Ireland: Taxation of non-resident Landlords – Revenue Manual published

www.williamfry.com/newsandinsights/publications-article/2022/04/08/the-taxation-of-non-irish-resident-landlords-revenue-manual-publishedwww.mhc.ie/latest/insights/new-tax-regime-for-non-resident-corporate-landlords Update:www.revenue.ie/en/tax-professionals/ebrief/2023/no-1372023.aspxwww.revenue.ie/en/property/rental-income/non-resident-landlords/changes-from-1-July-2023.aspx 0
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Ireland, Real Estate, Tax Nicaragua, Tax