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Consequences for Australian resident beneficiaries of foreign trusts with capital gains
  • Maddocks
  • Australia
  • May 18 2018

Foreign trusts should carefully consider if distributing capital gains to Australian resident beneficiaries remains a tax effective option. Foreign

OCIE Releases Risk Alert Regarding the Fees and Expenses that Investment Advisers Charge Clients
  • Bracewell LLP
  • USA
  • May 14 2018

The Office of Compliance Inspections and Examinations (OCIE) of the Securities and Exchange Commission (SEC) recently released a Risk Alert that

The impact of the corporate income tax reform on private investment companies in Belgium
  • Loyens & Loeff
  • Belgium
  • March 27 2018

The Corporate Income Tax Reform Act of 25 December 2017 has introduced major changes

Réforme de l’impôt des sociétés : Quel impact pour les sociétés patrimoniales en Belgique?
  • Loyens & Loeff
  • Belgium
  • March 27 2018

La Loi du 25 décembre 2017 portant réforme de l’impôt des sociétés a profondément modifié le paysage

Status of Measures Targeting Private Corporations Following the 2018 Federal Budget
  • Bennett Jones LLP
  • Canada
  • March 12 2018

The Federal Budget, released February 27, 2018, has clarified federal plans to change the tax treatment of private corporations and represents a

Private Client in Canada
  • Fasken
  • Canada, Global
  • March 12 2018

A Structured guide to private clients and offshore services in Canada

Should You Convert Your Business to a C Corporation?
  • Foster Swift Collins & Smith PC
  • USA
  • March 5 2018

One of the biggest questions after the passage of tax reform is whether business owners should convert their pass-through entities to C Corporations

Qualified Opportunity Zones and the Potential to Drive Community Development
  • Duane Morris LLP
  • USA
  • March 1 2018

An investment in a Qualified Opportunity Fund that is in turn invested within a Qualified Opportunity Zone is entitled to certain

Federal Budget Briefing 2018
  • Osler Hoskin & Harcourt LLP
  • Canada
  • February 27 2018

Budget 2018 maintains the Government’s theme of building a stronger middle class, this year with a marked emphasis on gender equality. Budget 2018

Federal Court of Appeal confirms 'half-loaf' plan is subject to GAAR
  • Thorsteinssons LLP
  • Canada
  • February 23 2018

The latest chapter in the story of the 'half-loaf' plan was recently penned by the Federal Court of Appeal