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McDermott Will & Emery | Germany | 19 Apr 2023

Update Future Financing Act- Focus on Employee Participation in Germany

On 12 April 2023, the Federal Ministry of Finance and the Federal Ministry of Justice published the draft bill for a law on the financing of…
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Miller Thomson LLP | Canada | 18 Apr 2023

Budget 2023 and changes to the alternative minimum tax: Be careful when donating publicly listed securities

High-net worth clients who plan to donate publicly listed securities (e.g. Public company shares, ETFs, mutual fund units, etc.) to charity should be…
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Cordato Partners | Australia, Finland, Germany, etc. | 3 Apr 2023

Are the floodgates about to open to remove tax surcharges on real estate purchases and ownership by foreign nationals?

The State of New South Wales (NSW) has announced the removal of tax surcharges on the purchase and ownership of real estate for foreign nationals…
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Lee Tsai & Partners | China | 14 Mar 2023

The Ministry of Finance and the State Taxation Administration Issued the Announcement on Clarifying the Value-Added Tax Reduction and Exemption Policies for Small-Scale Value-Added Tax Taxpayers and Other Policies (Mainland China)

On January 9, 2023, the Ministry of Finance and the State Taxation Administration issued Announcement No. 1 [2023], i.e., the Announcement on…
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Lexology PRO | Denmark, European Union, Germany, etc. | 6 Jan 2023

Financial services: key UK & EU compliance updates (17 Dec – 6 Jan)

The Basel Committee issues a prudential standard for banks with crypto exposures, TSB Bank is fined £48.65 million for operational resiliency failures, and the UK Financial Services Bill nears its second reading – plus other key updates.
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Michael Best & Friedrich LLP | USA | 16 Dec 2022

Real Estate Tax Exemptions Should Be Front of Mind for Faith-Based Organizations as Year End Approaches

Generally speaking, owners of real property pay property taxes each year. However, most states recognize an exemption from property tax for land or…
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Mourant | Guernsey | 9 Dec 2022

Guernsey's economic substance requirements

Guernsey has implemented the Income Tax (Substance Requirements) (Implementation) Regulations, 2021 (the Substance Regulations) 1 to address the…
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LatinAlliance | El Salvador | 2 Dec 2022

Comunicado: Decreto transitorio por exención de impuesto sobre renta a aguinaldos 2022 - El Salvador

El día 30 de noviembre de 2022, fue aprobado por la Asamblea Legislativa de El Salvador, un Decreto transitorio para la exención del…
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K&L Gates LLP | USA | 21 Nov 2022

Year-End Estate Planning Update

As the end of the calendar year approaches, we would like to remind our clients of some year-end estate planning ideas to consider. A person can…
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LC Lawyers LLP | Hong Kong | 16 Nov 2022

Establishing a charity in Hong Kong (Part III)

In the first two chapters of this series, the author covered the basic requirements for establishing a charity in Hong Kong, as well as the…
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