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UK Tax on Non-UK Residents’ UK Property Gains - Update
  • Fried Frank Harris Shriver & Jacobson LLP
  • United Kingdom
  • November 11 2018

Following a significant period of uncertainty for the UK real estate investment market, on November 7 the UK Government published a lengthy suite of


Real Estate Finance Guernsey Property Unit Trusts
  • Carey Olsen
  • Guernsey
  • April 13 2018

As a politically stable and tax neutral jurisdiction with over 40 years accumulated experience as an international finance centre, Guernsey has gained


Tax law changes to support fintech investment
  • Gilbert + Tobin
  • Australia
  • November 30 2017

The Treasury has recently released draft changes (Exposure Draft - Treasury Laws Amendment (Measures for a later sitting) Bill 2017: Fintech and


What you need to know about the recent changes in “fixed” trusts and unit trusts
  • Brown Wright Stein Lawyers
  • Australia
  • October 26 2017

It would be prudent to recommend to your clients that their "fixed" trusts and unit trusts be reviewed having regard to recent developments. On 13


Fixed or not? Are unit trusts fixed trusts and the new ATO ‘safe harbours’ in PCG 201616
  • Cooper Grace Ward
  • Australia
  • September 28 2017

The ATO has confirmed in Practical Compliance Guideline PCG 201616 that, unless unitholders have a ‘fixed entitlement’ to all income and capital of


Ontario Proposes Changes to Land Transfer Tax for Certain Trusts and Partnerships
  • Davies Ward Phillips & Vineberg LLP
  • Canada
  • July 19 2017

The Ontario Ministry of Finance considers partnerships and most trusts to be transparent for Ontario land transfer tax (LTT) purposes. This means that


Weekly Tax Highlights - 26 May 2017
  • Greenwoods & Herbert Smith Freehills Pty Ltd
  • USA, OECD
  • May 26 2017

Income tax - the use of internal derivatives by multinational banks


Does a bankrupt beneficiary’s effective control of a discretionary trust transform their interest into property?
  • Corrs Chambers Westgarth
  • Australia
  • March 24 2017

This week’s TGIF considers Fordyce v Ryan & Anor; Fordyce v Quinn & Anor 2016 QSC 307, where the Court considered whether a beneficiary’s interest


Trusts deeds: drafting, varying and getting it right
  • 13 Wentworth Selborne Chambers
  • Australia, United Kingdom
  • March 22 2017

Broadly a trust is a relationship in relation to identified property; it is not an entity. It is a relationship between the legal owner (the trustee)


Lending to Irish Regulated Funds
  • Mayer Brown
  • Ireland
  • March 15 2017

Ireland is regarded as a key strategic location by the world's investment funds industry. Investment funds established in Ireland are sold in over 70