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Mexico: Identification of the Beneficial Controller as a new Tax Liability

www.engage.hoganlovells.com/knowledgeservices/news/identification-of-the-beneficial-controller-as-a-new-tax-liabilitywww.globalcompliancenews.com/2022/03/12/mexico-beneficial-owner-records-new-obligation-for-all-legal-entities-and-vehicles-02032022/#page=1www.garrigues.com/es_ES/noticia/obligaciones-relacionadas-figura-beneficiario-controlador-mexico Update:Supreme Court declares Mexico’s controlling beneficiary reform constitutional | Insights | Holland & Knight (hklaw.com)Suprema Corte de Justicia de la Nación confirma constitucionalidad de regulación UBO en México. | Greenberg Traurig LLP (gtlaw.com)www.scjn.gob.mx/sites/default/files/listas/documento/2023-06-21/LTR%20MIXTA%2014%20JUNIO%202023.pdfBeneficiario Controlador – Hogan Lovells Engagewww.engage.hoganlovells.com/knowledgeservices/news/beneficiario-controladorsjfsemanal.scjn.gob.mx/detalle/tesis/2027229sjfsemanal.scjn.gob.mx/detalle/tesis/2027228www.haynesboone.com/news/alerts/mexico-alert-mexican-supreme-court-confirms-constitutionalitybasham.com.mx/en/segunda-sala-de-la-suprema-corte-de-justicia-declara-inconstitucional-el-articulo-29-a-cuarto-parrafo-del-codigo-fiscal-de-la-federacion-referente-al-limite-temporal-para-cancelar-cfdi/www.hklaw.com/en/insights/publications/2023/10/se-declara-inconstitucional-el-limite-temporal-de-cancelacion-de-cfdi 0
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US: Tax meets ESG – Preparing for bad Press

www.eyeonesg.com/2022/03/tax-meets-esg-preparing-for-bad-press/#page=1www.bestmethodsblog.com/2022/03/tax-meets-esg-shareholder-activism-expanding-to-tax-transparency/#page=1www.jonesday.com/en/insights/2022/03/esg-risks-for-financial-institutions-operating-in-the-us 0
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EU: Annex II Update – Bermuda & BVI

www.walkersglobal.com/index.php/publications/99-advisory/2931-eu-annex-ii-update-bermuda-bviwww.mourant.com/news-and-views/updates/updates-2022/the-bvi-and-the-eu.aspx Update:Russia and Tax “Black-Lists” | White & Case LLP (whitecase.com)Mourant: Law Firm | BVI removed from the EU list of non-cooperative jurisdictions for tax purposesBritish Virgin Islands: BVI REMOVED FROM EU LIST OF NON-COOPERATIVE JURISDICTIONS FOR… – Loeb SmithDentons – New jurisdictions added to and removed from...
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US: Court finds Washington’s Capital Gains Tax unconstitutional

www.lanepowell.com/Our-Insights/240602/Court-Finds-Washingtons-Capital-Gains-Tax-Unconstitutionalwww.mwe.com/insights/washington-state-capital-gains-tax-held-unconstitutional/www.insidesalt.com/2022/03/washington-state-capital-gains-tax-held-unconstitutional/#page=1www.dwt.com/insights/2022/12/washington-capital-gains-tax-act-courts See also:bit.ly/3pzBw3i Update:www.lanepowell.com/Our-Insights/253002/Washington-Capital-Gains-Tax-UpdateState-Trying-to-Collect-the-Tax-Before-the-Washington-Supreme-Court-Decides-the-Casewww.gtlaw.com/es/insights/2023/3/washington-capital-gains-tax-upheldwww.lanepowell.com/Our-Insights/259307/Capital-Gains-Tax-Ruled-to-be-an-Excise-Tax-on-the-Privilege-of-Selling-Assets-But-There-is-a-Silver-Liningwww.klgates.com/Washingtons-Capital-Gains-Tax-Upheld-3-29-2023www.mwe.com/insights/washington-state-capital-gains-tax-upheld-payments-due-april-18/www.seyfarth.com/news-insights/washington-now-has-an-income-tax.htmlDemystifying Washington State’s New Capital Gains Tax – Lane Powell PCDoes Washington’s Capital Gains Excise Tax Reduce Taxable Gain? – Lane Powell PCwww.lanepowell.com/Our-Insights/273102/SCOTUS-Declines-Further-Review-of-Washington-Capital-Gains-Tax 0
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US: Estate and Gift Tax Planning

www.wolterskluwer.com/en/expert-insights/whole-ball-of-tax-estate-and-gift-tax-planningwww.brouse.com/taxes-and-your-estate-planwww.wengervieli.ch/getattachment/cb7eb7c9-6a3a-4293-8d0a-6676110b059d/GUIDELINES_US-Nachlasssteuern_EN.pdf.aspx See also:www.daypitney.com/insights/publications/2022/03/fog3-estate-and-gift-tax-planning-strategies-nftswww.dwt.com/insights/2022/03/gift-structuring-estate-planninginsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9Vap2qoHHFrhfLl7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&nav 0
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Trends: OECD releases Guidance on global Minimum Tax

www.oecd.org/tax/beps/oecd-releases-detailed-technical-guidance-on-the-pillar-two-model-rules-for-15-percent-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.htmwww.loyensloeff.com/ch/en/news/global-minimum-taxation-pillar-2-oecd-commentary-and-consultation-and-updated-draft-eu-directive-n25038/www.dlapiper.com/en/us/insights/publications/2022/03/oecd-releases-commentary/blog.macfarlanes.com/post/102hkvw/pillar-two-the-latest-developments-from-the-oecd-and-euwww.dlapiper.com/en/morocco/insights/publications/2022/03/oecd-releases-commentary/pinpoint.cch.com.au/news/csh-da-filter!WKAP_TAL_YINTTNEWS_REFERENCE/legauUio3487504sl1331609358/oecd-releases-detailed-commentary-on-pillar-two-model-rulesviews.gibraltarlaw.com/post/102i17w/pillar-2-what-it-is-and-what-it-isnt#page=1 Update:wts.com/global/pillar-twowww.dlapiper.com/en/us/insights/publications/2022/07/impact-on-global-implementation-of-pillar-2-if-the-us-fails-to-adopt/www.dlapiper.com/en/us/insights/publications/2022/10/oecd-report-on-tax-incentives-in-a-pillar-2-environment/blog.macfarlanes.com/post/102hyti/tax-incentives-and-the-globe-ruleswww.europeantax.blog/post/102hzrt/progress-on-international-tax-reform#page=1wts.com/global/publishing-article/20221022-dieter-becker-digital-architecture~publishing-article?language=en#page=1blog.macfarlanes.com/post/102i3vr/pillar-two-safe-harbour-among-raft-of-oecd-consultationswww.loyensloeff.com/insights/news–events/news/pillar-two-oecd-publishes-safe-harbour-rules-and-opens-consultation-on-tax-compliance-and-certainty/www.osler.com/en/resources/regulations/2022/oecd-releases-three-pillar-two-documents-including-guidance-on-safe-harbours?utminsightplus.bakermckenzie.com/bm/tax/international-new-pillar-2-guidance-and-public-consultations-aim-to-enhance-certainty-amidst-the-complexitywts.com/de-de/publishing-article/20221223-OECD-veroeffentlicht-safe-harbours-fuer-pillar-two~publishing-article?language=dewww.osler.com/fr/ressources/reglements/2022/l-ocde-publie-trois-documents-sur-le-pilier-deux-y-compris-des-orientations-sur-les-regimes-de-protCanadian Legislation & Regulations (osler.com)www.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.htminsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VarWe%2F3%2FrXXvQV7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.squirepattonboggs.com/en/insights/videos/2022/02/challenging-the-undertaxed-profits-rule#page=1www.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-fundswts.com/wts.com/hot-topics/pillar-two/implementation-status/wtsglobal-pillar-two-country-by-country-implementation.pdf#page=31consortiumlegal.com/el-salvador-impuestos-globales-los-planes-de-la-ocde-parte-1/?utmconsortiumlegal.com/en/el-salvador-global-taxes-the-oecds-plans-part-1/wts.com/global/publishing-article/20230425-pillar-two-implementation-status-april~publishing-articleconsortiumlegal.com/el-salvador-impuestos-globales-los-planes-de-la-ocde-parte-2/?utmconsortiumlegal.com/en/el-salvador-global-taxes-the-oecds-plans-part-2/www.skadden.com/insights/podcasts/2023/05/update-on-pillar-two#page=1wts.com/global/publishing-article/20230531-pillar-two-implementation-status-may~publishing-articledla-and-pillar-2.pdf (dlapiper.com)consortiumlegal.comMultilateral Convention on the Implementation of Tax Treaty Measures to Prevent Base Erosion and Profit Shifting. – BASHAMGloBE Information Return | Loyens & Loeff (loyensloeff.com)Subject-to-Tax Rule model treaty provision | Loyens & Loeff (loyensloeff.com)Client Alert (Standard Template and Sample) (bakermckenzie.com)OECD releases Administrative...
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Canada: Draft for 20% Luxury Tax

www.canada.ca/en/department-finance/news/2022/03/government-releases-draft-legislative-proposals-to-implement-luxury-tax.htmlwww.barbeau.co/business-law/canada-twenty-percent-purchase-tax-on-luxury-goods/www.osler.com/en/resources/regulations/2022/draft-select-luxury-items-tax-legislation-releasedwww.millerthomson.com/en/publications/communiques-and-updates/tax-notes/march-29-2022-tax/luxury-tax-draft-legislation/www.blg.com/en/insights/2022/09/canadas-new-luxury-tax-why-certain-luxury-items-now-cost-morewww.thor.ca/blog/2022/11/taxing-luxury-canadas-new-luxury-items-tax/mcmillan.ca/insights/publications/canadas-luxury-tax-practical-challenges-for-the-aviation-industry/ Update:Dentons – The Canadian Select Luxury Items Tax Act: When luxury gets more expensiveCanada’s Luxury Tax on Aircraft: A Primer for Non-Canadian Sellers and Brokers – McMillan LLP 0
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