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Analysis PRO

Lexology PRO | Australia, China, Hong Kong, etc. | 14 Jun 2021

Asia-Pacific: Key compliance updates (31 May – 14 June)

China passes its new Data Security Law, Australian companies affected by the JBS ransomware attack, India’s competition authority to relaunch its investigation into Amazon and other key compliance updates from the Asia-pacific region.
Article

McDermott Will & Emery | USA | 11 May 2021

Preparing for the Unknown: What a Capital Gains Rate Hike Could Mean

Although it is unclear what will happen to capital gains rates over the course of the next year, it is important to discuss the implications of what…
Article

Duane Morris LLP | USA | 19 Apr 2021

OZ: NY moves to reduce certain state Opportunity Zone benefits for NY deals - Smart, Necessary or Something Else?

New York legislators have moved forward in their 2021 budget process to limit some of the state Opportunity Zone benefits that had previously applied…
Article

Kingsley Napley | United Kingdom | 15 Mar 2021

Don’t make an awful year even worse…Separation and Capital Gains tax

The last 12 months have put an awful lot of pressure on the family unit and sadly this has led to a spike in separation and divorce amongst married…
Article

Day Pitney LLP | USA | 10 Mar 2021

Generations Winter 2021 - Qualified Opportunity Zones: Common Questions and Misconceptions

As part of the 2017 Tax Cuts and JOBS Act (JOBS Act), Congress introduced a new set of tax incentives designed to encourage investment in certain…
Article

Shoosmiths LLP | United Kingdom | 16 Feb 2021

Tax: amber warning for those contemplating divorce or separation

We've become familiar with the Met Office issuing "traffic light" warnings about potentially disruptive weather. Couples contemplating divorce or…
Article

Bowditch & Dewey LLP | USA | 12 Feb 2021

GameStop, Taxes, and the Next Trade

It appears the wild ride for traders in GameStop (GME) stock has ended with shares trading at a fraction of what they were trading just a few weeks…
Article

Greenwoods & Herbert Smith Freehills Pty Ltd | Australia | 1 Feb 2021

Potential changes to the scrip for scrip roll-over and demerger relief tax provisions

In summary The Board of Taxation (BoT) is undertaking an important review of the capital gain tax (CGT) roll-over provisions, and just before…
Article

Forsters LLP | United Kingdom | 28 Jan 2021

What is capital gains tax?

Capital gains tax (CGT) is a tax on the gain in value made when an individual disposes of a capital asset such as a residential property. Most…
Article

Banwo & Ighodalo | Nigeria | 27 Jan 2021

Finance Act 2020: Highlights of Latest Developments in Nigeria’s Tax Regime

President Muhammadu Buhari signed the Finance Act 2020 into law on December 31, 2020.
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